Tax treaties play an important role in the international tax structuring of multinational groups. This course examines the interplay between domestic tax law and tax treaties on cross-border business activities, the role of tax treaties in mitigating double taxation, in facilitating international tax structuring opportunities and in mitigating outcomes of tax structures which are considered to be too aggressive. The course also addresses eligibility to tax treaty benefits in view of recent developments. Tax treaty interpretation issues and disputes that are associated with the use of tax treaties in such corporate tax structuring practices are also addressed. These issues are explained with illustrative examples and interactive questions.