Day 1 of the 10th IBA London Finance and Capital Markets Virtual Tax Conference

 

Day 1 of the the IBA 10th IBA London Finance and Capital Markets Virtual Tax Conference

Update on UK, US, EU tax developments, state aid, tax policy, exit taxes, PE issues

18 JAN 2021 1400 – 1620 GMT / 0900 – 1120 EST

OECD/US update 1

This panel will explore:

  • The current status of Pillar 1 and Pillar 2 of the OECD, with the guidance of Grace-Perez-Navarro, and with the input from the views of the US, Germany and Italy.
  • Specific international changes of note for their jurisdiction, such as (finally) the implementation of ATAD in Germany; the possible changes of the US international rules under a Biden administration; the creditability of digital taxes in the US.
  • The OECD Guidance on Intercompany Financial Transactions of February 2020 and its implications on transfer pricing.

Joan Arnold
Troutman Pepper, Philadelphia, Pennsylvania

Peter Blessing
Internal Revenue Service, Washington, DC

Florian Lechner
Jones Day, Frankfurt

Grace Perez-Navarro

Grace Perez-Navarro
OECD Centre for Tax Policy and Administration, Paris

Raul-Angelo Papotti
Chiomenti Studio Legale, Milan; Website Officer, IBA Taxes Committee

Moderators

  • Mariana Díaz-Moro Paraja, Gomez-Acebo & Pombo, Madrid
  • Sylvia Dikmans, Houthoff, Amsterdam
  • Shane Milam, Paul Weiss, New York
  • Clemens Schindler, Schindler Attorneys, Vienna
  • Michael Schmidt, Schmidt Tax Law, Frankfurt
  • Eric Sloan, Gibson Dunn, New York / Washington, DC

EU/UK update 2

UK and EU tax developments – this panel will focus on key developments in the region and their likely impact on business. As the EU Commission and OECD both look to increase their impact and individual jurisdictions look for opportunities to stem avoidance or extend their reach, the panel will focus on 4 particular areas:

  • State Aid in the tax arena – where is the line between genuine tax competition and disguised State Aid likely to fall after the current round of litigation?
  • Pillar 2 – a sensible anti-avoidance measure designed to discourage the aggressive use of low tax areas or an attempt by the big countries to reduce the impact of legitimate tax competition by those less economically fortunate?
  • Extension of the scope of PE taxation and implementation of anti-hybrid rules – are countries legitimately reacting to new ways of doing business or is this all going too far in taxing extra-territorially? Is the principle behind the imported mismatch rules correct and how much are countries doing to enforce that principle?
  • Withholding taxes – what role do they, and should they, play in terms of extra-territorial taxation? The debate going on in The Netherlands draws the issues out well.

Steve Edge
Slaughter and May, London

Tim Kiely
Eversheds Sutherland, Dublin

Margriet Lukkien
Loyens & Loeff, Amsterdam; Co-Chair, IBA Taxes Committee

Julia Rapp

Julia Rapp
Deputy Tax Planning Practices, European Commission, DG Competition

Rebeca Rodriguez
Cuatrecasas, Madrid

Moderators

  • Mariana Díaz-Moro Paraja, Gomez-Acebo & Pombo, Madrid
  • Sylvia Dikmans, Houthoff, Amsterdam
  • Shane Milam, Paul Weiss, New York
  • Clemens Schindler, Schindler Attorneys, Vienna
  • Michael Schmidt, Schmidt Tax Law, Frankfurt
  • Eric Sloan, Gibson Dunn, New York / Washington, DC

Certificate of Attendance

Certificates of attendance for each session will be provided, automatically, to all delegates who have registered in advance and attended the live broadcast for a minimum of 30 minutes based on verified sign-in and sign-out times. Certificates can only be issued to the name provided at the time of registration. If you have any queries relating to your Certificate of Attendance, please email webinars@int-bar.org.