5th Annual IBA Tax Conference - BEPS update

BEPS update and recent developments
• BEPS update
   – Interest deductibility
   – Hybrids
   – Treaty shopping
   – Anti-avoidance
   – Beneficial interest
   – Intangibles
   – Digital economy
   – Automatic and group request exchange of information
   – Mandatory arbitration
• EU responses to BEPS (individual countries and EU Commission)
• US model Income Tax Treaty
• Response to BEPS in South America
• Permanent establishment
Session Chair
Edward R Osterberg Jr Mayer Brown, Houston
Kim Blanchard Weil Gotshal & Manges, New York
Steven Edge Slaughter & May, London
Raquel Novais Machado Meyer Sendacz e Opice, São Paulo
Klaus Sieker Flick Gocke Schaumburg, Frankfurt am Main
Ewout van Asbeck Van Doorne, Amsterdam; Co-Chair, IBA Taxes Committee