LexisNexis

Search programmes

No results were found for the entered search term

Thursday 15 September (0900 - 0915)

Thursday 15 September (0915 - 0945)

Thursday 15 September (0945 - 1115)

Programme details

The jury of public scrutiny has determined that holding companies are evil and mischievous; and, as in the inquisition, they must be burned on the stake! However, holding companies are essential for business transactions. They are required as tools for business to undertake acquisitions, implement financing vehicles, centralise regional management functions and the like. Given that said structures have also been used as mechanisms for treaty shopping and tax reduction, our panel will analyse their legitimacy prospects for survival and use in the new global tax environment.

Read more

Session/Workshop Chair(s)

Thursday 15 September (1115 - 1145)

Thursday 15 September (1145 - 1315)

Programme details

Governments have always used taxes and levies to influence the behaviour of the people and the economy. Unfortunately, lobbyist and misguided political interests have disrupted tax laws and their use for public interest. Global warming and the environment require that concerted efforts be implemented to tackle the challenges the globe is facing. This leads us to the question, how are taxes and levies being used to safeguard the environment and curb global warming? The panel will debate on how the current environmental challenges in politics impact the tax landscape.

Read more

Session/Workshop Chair(s)

Thursday 15 September (1315 - 1415)

Thursday 15 September (1415 - 1545)

Programme details

The tax and social security considerations impact the home office and travel policies that corporations implement. Besides the obvious effects in the individual taxation of the employees, companies may also be impacted in their transfer pricing policies due to the mobility of workers, key functions and intellectual property (IP). Considerations on place of effective management, permanent establishment and DEMPE (development, enhancement, maintenance, protection and exploitation) functions, among others, are in the menu. The panel will discuss how companies are facing this challenge.

Read more

Thursday 15 September (1545 - 1615)

Thursday 15 September (1615 - 1745)

Programme details

Tax authorities globally have learned to levy on technology to undertake their oversight and enforcement capabilities. They are actively working to share this knowledge and infrastructure among them, training those that are less developed and shortening the learning curve of authorities throughout the world. Are taxpayers, both corporate and individual, up to speed on their own level of compliance to be able to respond to these enhanced government capabilities? Our panel will explore the best practice that corporations and individuals should undertake to put in place mechanisms to defend against the intelligence upon which governments around the world are acting on. Defensive proactive action is the only tool that taxpayers have to fend of the collaborative efforts of global enforcers.

Read more

Session/Workshop Chair(s)

Thursday 15 September (1830 - 2130)

Taxes Committee (Lead)

Friday 16 September (0915 - 0930)

Friday 16 September (0930 - 1100)

Programme details

The word “metaverse” has recently gained momentum. MNEs are already building their presence in the metaverse, aware it will be a key transactional space. If, as it seems, we are facing a new and blossoming layer of commerce, the taxation of the metaverse will need to be addressed sooner than later. This session will help us navigate the challenges and multiple tax questions triggered by this complex new way of doing business.

Read more

Session/Workshop Chair(s)

Friday 16 September (1100 - 1130)

Friday 16 September (1130 - 1300)

Programme details

Preferential regimes are proliferating to attract high net worth individuals (HNWI) post pandemic. While they undoubtedly offer relevant tax benefits, the application of tax treaties is still controversial, if not directly forbidden, raising potential pitfalls for the unwary. This section will address the concept of a ‘resident of a Contracting State’, for the purpose of the Double Tax Conventions, and how HNWI benefitting from these forfeited regimes may fit into it.

Read more

Session/Workshop Chair(s)

Friday 16 September (1300 - 1315)

Friday 16 September (1315 - 1415)