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[Music] good morning everybody were looking at double tax treaties and this can be quite a tricky subject and it is quite a technical session can you please raise your hand if youve ever had occasion to look at a double tax treaty or to read the provisions of a double tax treaty lots of hands excellent thats thats advantageous double tax treaties are always that easy to read when I read double tax treaties sometimes I find things that just make no sense me and Ill share one example thats on one of the slides a bit later on and if anybody can shed light on to what this on what this means Ill be grateful but I couldnt make any sense of it whatsoever so double tax treaties remember arent domestic law theyre international agreements and one thing Ill be repeating as I go through is that double tax treaties arent read in the same way that you would necessarily read hire like same way they would read local domestic law when youre reading domestic law generally youre starting wi