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      The Arm's Length Principle, Tax Treaties, and the Multilateral Instrument [CC]

      The Arm's Length Principle, Tax Treaties, and the Multilateral Instrument [CC]
      CLE 90 min

      The Arm's Length Principle, Tax Treaties, and the Multilateral Instrument [CC]

      Part 4 of the webinar series "The Realignment of Taxing Rights in the Global Economy: Impacts & Challenges"

      Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Available for credit

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • Substantive Law

        Status:

        Available for credit

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        12/31/2023

      1.00 total credit hours including

      • General

        Status:

        Available for credit

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Applied for upon completion

        1.00 credit hours

        Available until:

        12/31/2023

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Applied for upon completion

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        12/31/2023

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/13/2025

      1.00 total credit hours including

      • General

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        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Applied for

        1.00 credit hours

        Available until:

        09/14/2024

      1.20 total credit hours including

      • General

        Status:

        Available for credit

        1.20 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      0.00 total credit hours including

      • General

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        10/12/2024

      1.00 total credit hours including

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        Status:

        Available for credit

        1.00 credit hours

        Available until:

        09/14/2024

      1.20 total credit hours including

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        Reciprocity

        1.20 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

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        Approved

        1.00 credit hours

        Available until:

        09/14/2026

      1.00 total credit hours including

      • Areas of Professional Practice

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        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Applied for upon completion

        1.00 credit hours

        Available until:

        12/31/2023

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Applied for

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • Substantive

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        Available for credit

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Available for credit

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Self apply

        1.00 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • General

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2024

      1.20 total credit hours including

      • General

        Status:

        Approved

        1.20 credit hours

        Available until:

        09/14/2024

      1.00 total credit hours including

      • Law & Legal Procedure

        Status:

        Approved

        1.00 credit hours

        Available until:

        09/14/2026

      1.20 total credit hours including

      • General

        Status:

        Applied for

        1.20 credit hours

        Available until:

        09/14/2024

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      Closed Captioned.

      Featured Guest:  Reuven Avi-Yonah, Irvin I. Cohn Professor of Law, Univ. of Michigan School of Law. 

      Will Pillar One???s new taxing right diminish the iconic status of the arm's length standard, and if so, with what long-term impact on tax treaties?  What are the implications of Pillar One???s reliance on formulary apportionment as a mechanism for taxing the digital economy?  Are multilateral instruments an appropriate and effective tool for administering the realignment of taxing rights under Pillars One and Two?  In the September installment of our webinar series, Professor Avi-Yonah assesses whether the arm's length standard is still fit for purpose in the digital age.

      CLE Information
      The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit in 50-minute states in states accrediting ABA live webinars and teleconferences. *Credit hours granted are subject to each state???s approval and credit rounding rules.

      *Florida Bar regulators have stated that attorneys will not receive Florida credit for any ABA program, even if they self-apply.

      More information on the Florida Supreme Court order and its impact on ABA programs can be found here:
      https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/
      https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/florida-rule-change/

      Product Details

      Speakers

      Elizabeth J Stevens, Reuven Shlomo Avi-Yonah

      Moderators

      William John Seeger

      Sponsors

      Section of Taxation

      Product Code

      TX2106TPCW4OLC

      Duration

      95

      Publication Date

      9/15/2021 12:00:00 AM

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