Deepening the Taxation of Royalties

2:00 – 2:30 pm: Participant introductions and definition of training objectives 

• Positioning questionnaire / Self-assessment 

2:30 – 2:45 pm: Introduction 

• Presentation of the training objectives and speakers 

2:45 – 3:15 pm: Distinction between royalties and services 

• Definition and distinctions between royalties and service fees 

3:15 – 3:45 pm: General principles 

• Explanation of the general principles applicable to royalties under domestic and international tax law 

3:45 – 4:00 pm: Break 

4:00 – 4:30 pm: Domestic taxation 

• Discussion of the domestic tax rules applicable to royalties 

• Withholding tax on outbound royalty payments 

• Mechanism under Article 238 of the French Tax Code 

4:30 – 5:00 pm: Impact of tax treaties 

• Overview of the effects of tax treaties on royalties 

• Allocation of taxing rights 

• Focus on the concept of the ‘beneficial owner’ 

5:00 – 5:15 pm: Practical case study 

• Completion of a practical case to apply the concepts covered 

5:15 – 5:45 pm: Participant assessment 

5:45 – 6:00 pm: Q&A session 

[Timing] Positioning questionnaire / Self-assessment