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Thursday 30 November (0800 - 1630)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Thursday 30 November (0915 - 0930)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Thursday 30 November (0930 - 1100)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Programme details

As a result of Common Reporting Standard, several countries granted their taxpayers a final chance to become compliant. Those who accepted the invitation and crossed the bridge now realise that a new and more sophisticated tax planning era has begun, where their investments’ yield is directly associated with tax efficiency. The panel will address issues such as tax deferral, use of holding companies, trusts and foundations, as well as their implications for taxpayers, their successors and the structure itself. While this panel will focus on VDP participants, the discussion will also be relevant to advisors of already compliant, wealthy individuals. Session Co-Chairs Kristin Konschnik, Butler Snow, London; Newsletter Editor, IBA Taxes Committee Juan Guillermo, Ruiz Posse Herrera Ruiz, Bogota Speakers Alex Fischer, Baraona Fischer Spiess, Santiago Ana Luiza Martins, Tauil & Chequer Advogados in association with Mayer Brown, São Paulo Martha Alicia, Muñoz Turanzas Bravo & Ambrosi, Mexico City Luca Romanelli, Fantozzi e Associati, Rome Axel Verstraeten, Estudio Levene, Buenos Aires

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Session/Workshop Chair(s)

Thursday 30 November (1100 - 1130)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Thursday 30 November (1130 - 1300)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Programme details

A number of steps have recently been promoted to combat aggressive tax planning and, in particular, the improper use of tax treaties. The panel will focus mainly on the Multilateral Instrument, which was recently signed, and its Principal Purpose Test and Limitation of Benefits provisions, and will review the position taken by the different Latin American jurisdictions. The panel will also address other anti-avoidance initiatives, such as those found in the United States Model Income Tax Convention or in the anti-tax avoidance package promoted by the European Commission. Session Co-Chairs Mariana Eguiarte Morett, Sanchez DeVanny, Mexico City Mindy Herzfeld, Director, International Tax LLM, University of Florida Levin College of Law, Gainsville, FL Speakers Guadalupe Diaz-Sunico, Cuatrecasas, Barcelona Charlotte Kies, Loyens & Loeff, Amsterdam Cristian Mena, Mena Alessandri, Santiago Fernando Vaquero, Marval O’Farrell & Mairal, Buenos Aires

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Thursday 30 November (1300 - 1430)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Thursday 30 November (1430 - 1600)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Programme details

As governments are becoming more keen to attack firms’ aggressive tax strategies, tax advisors are coming into the crosshairs. This session will consider enforcement trends as they affect advisors, and will discuss issues including: (1) can tax avoidance or tax evasion limit attorney-client privilege, and where is the line drawn? In particular, are countries levying sanctions against taxpayers and their advisors for planning what used to be considered standard? (2) what obligations do tax advisors have to investigate client activities and law in foreign jurisdictions when they know there is international planning, even if the advisor is only providing local-country advice? (3) tax advisors have been held jointly liable for their clients’ tax deficiencies, particularly in contingent/success fee arrangements. When might this liability apply? Session Co-Chairs Annabelle Bailleul Mirabaud, CMS Bureau Francis Lefebvre, Neuilly-sur-Seine Roberto Duque Estrada, Xavier Duque-Estrada Emery Denardi Advogados, Rio de Janeiro; International Organisations Liaison Officer, IBA Taxes Committee Speakers Valerio Cirimbilla, Macchi di Cellere Gangemi, Rome Nicholas Gardner, Ashurst, London Summer LePree, Bilzin Sumberg Baena Price & Axelrod, Miami Rocio Liu, Miranda & Amado Abogados, Lima Agustina Suarez, Ippoliti Passarella Abogados, Buenos Aires

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Thursday 30 November (1600 - 1630)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Thursday 30 November (1630 - 1800)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Programme details

This panel will discuss tax incentive regimes applicable to specific sectors of the economy (renewable energies, intellectual property, capital markets and cost sharing centers) that have led to an increasing number of cross-border transactions and reorganisations in past years. The aim will be to focus on recent transactions and those to come in the near future. Session Co-Chairs Torsten Engers, Flick Gocke Schaumburg Partnerschaft mbB, Frankfurt; Website Officer, IBA Taxes Committee Valeria Estathio, Estudio O’Farrell, Buenos Aires Speakers Juan Bonet, Guyer & Regules, Montevideo Barry McGettrick Matheson, Dublin Fernando Tonanni, Machado Meyer Advogados, São Paulo Carola Trucco, Barros & Errazuriz, Santiago

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Session/Workshop Chair(s)

Thursday 30 November (2000 - 2200)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Friday 1 December (0800 - 1130)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Friday 1 December (0900 - 1030)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Programme details

The demand for tax transparency is a new accepted standard. This panel will cover an overview of the Base Erosion and Profit Shifting actions related to tax information, transparency and disclosure, and the several problems, concerns and challenges arising in their implementation and enforcement. The exchange of rulings initiative, together with the disclosure regimes for potentially aggressive or abusive tax planning arrangements, will be discussed. The implications of Action 13 pertaining to documentation of transfer pricing and multinational groups will also be covered, with specific focus on different countries’ approaches in the implementation stage and the challenges that multinationals are currently facing. Session Co-Chairs Mauricio Piñeros, Gomez-Pinzon Abogados, Bogota David Shapiro, Saul Ewing, Philadelphia; Membership Officer North America, IBA Taxes Committee Speakers Laura Frias, Creel Garcia-Cuellar Aiza y Enriquez, Mexico City Camilo Maruy, Rebaza Alcazar & De Las Casas Abogados, Lima Wendy Moes, Hamelink & Ven den Tooren, The Hague Maximo Spinedi, Regional Head of Taxes, Siemens Austral Andina, Buenos Aires Erika Yumi Tukiama, Machado Associados, São Paulo

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Friday 1 December (1030 - 1100)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Friday 1 December (1100 - 1230)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Programme details

The fight against tax crimes, money laundering, financing of terrorism, and bribery and corruption requires a concerted international effort through enhanced inter-agency cooperation, and exchange of information is the key goal of the G7 and the Organisation for Economic Cooperation and Development (OECD). To achieve it, they have indicated their commitment to ensuring access to beneficial ownership for tax authorities, financial intelligence units and law enforcement agencies, and to combating Common Reporting Standards (CRS) circumvention, extending an invitation to the G20 for endorsement of these initiatives. Could this be the foundation for the use of CRS, Country-by-Country and other effective beneficiary registries on matters other than tax? The OECD drive to fight tax crimes, bribery and corruption through enhanced transparency was echoed by the G7’s 2016 London Anti-Corruption Summit and ratified in the G7 Bari Declaration on Fighting Tax Crimes and Other Illicit Financial Flows. Will the G20, under Argentina’s leadership, embrace this initiative? How can corporations and high-net-worth families prepare to cope with such scrutiny? Session Co-Chairs Jonas Bergstein, Bergstein Abogados, Montevideo; Conference Officer, IBA Healthcare and Life Sciences Law Committee Francesco Gucciardo, Aird & Berlis, Toronto Speakers Galia Antebi, Ruchelman, New York City Lucas de Lima Carvalho, TozziniFreire Advogados, São Paulo Carlos Eduardo Molino Diez, Fabrega Molino, Panama City Raul Navarro, Chevez Ruiz Zamarripa y Cia, Mexico City Cesare Silvani, Maisto e Associati, Milan

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Friday 1 December (1230 - 1245)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)

Friday 1 December (1245 - 1300)

Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)