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The IBA’s response to the situation in Ukraine
IBA/ABA 23rd Annual U.S. and Europe Tax Practice Trends Conference
29 Mar - 31 Mar 2023
Zürich, Switzerland
4th Asia-based International Financial Law Conference
29 Mar - 31 Mar 2023
Tokyo, Japan
Zimbabwe civil society in peril: threats to the rule of law
03 Apr 2023 1300 - 1400 BST
Online, England
FCPA enforcement: updates and priorities
03 Apr 2023 1400 - 1500 BST
Online, England
Challenges and disruptions in-house: how are general counsels coping?
05 Apr 2023 1200 - 1315 BST
Online, England
24th Annual IBA Arbitration Day
13 Apr - 14 Apr 2023
Lisbon, Portugal
Publications
How to ride the waves of EU tax developments
The EU tax developments panel discussed a selection of recent and upcoming tax developments at the EU level, including the following topics: the adoption of the OECD's Pillar Two rules in the EU; the ATAD 3/Unshell Directive proposal; the EU's debt-equity bias reduction allowance (DEBRA) proposal; the BEFIT (Business in Europe: Framework for Income Taxation); withholding tax (WHT) recoveries; practical experiences of DAC6; and the tax enablers consultation (SAFE).
Released on Mar 29, 2023
Emerging jurisprudence surrounding entitlement to treaty benefits in India
This article analyses the sufficiency of a tax residency certificate in claiming treaty benefits in light of the principal purpose test introduced under the OECD led multilateral instrument framework, domestic general anti-abuse rules and recent Indian judicial developments.
Released on Mar 29, 2023
Crypto, blockchain and FinTech – can tax keep pace with technology?
This session provided guidance on the tax treatment of gains and losses on cryptos, the issues arising in connection with the use of crypto funds, tax compliance matters in relation to crypto ownership and trading, and the tax treatment of staking (but not mining) in South Korea, Spain, Switzerland and the US.
Released on Mar 29, 2023
Internet services in exchange for user data: Facebook’s potential VAT sales tax bill in Italy of USD 925 million
Facebook’s parent company Meta has been requested by the Italian tax authorities to pay EUR 870 million (USD 925 million) in unpaid VAT sales tax from 2015 to 2021. Based on information provided by an Italian newspaper, the Italian tax authorities seem to be arguing that Facebook membership is granted upon a consideration in kind
Released on Mar 29, 2023