Basic Principles of International Double Taxation Agreements
18.08.2025 19:23:00 173
In order to improve the skills of employees of state revenue agencies and expand their competencies in the field of international taxation, the Regional Tax Center Training and Methodical Center of the SRC of the Ministry of Finance of the Republic of Kazakhstan, with the support of BRITACEG office, held a two-day webinar on «Basic Principles of International Double Taxation Agreements» from August 12-13, 2025.
Dr. Stefano Grilli, Professor of International Tax Law at the University of Bicocca (Milan, Italy), Partner in International Taxation at Deloitte, was a lecturer at the webinar.
Special attention was paid to the difference between tax jurisdiction based on the principle of residence and source of income, as well as the role of agreements in limiting the tax rights of States in order to promote international trade and investment.
Professor Grilli pointed that proper application of the DTT provisions contributes to creating a favorable tax environment, prevents double taxation cases and minimizes the risks of tax disputes.
The lecture was accompanied by an analysis of practical examples and comments on the Model Convention of the OECD and the UN, which allowed participants to better understand the mechanisms of interaction between national and international tax regulations.
The event was attended by about 188 people from the central and regional divisions of the SRC, as well as representatives of countries from Armenia, Indonesia, Malaysia, Nigeria, Russia. The participants noted the high practical significance of the presented materials, the relevance of the topic and the use of the given examples from international practice.
Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1052912?lang=kk