Conference programme
Conference homeSearch programme
Monday 15 January (0800 - 0830)
Monday 15 January (0830 - 0930)
Session details
- Organisation for Economic Co-operation and Development (OECD) initiatives, pros and cons
- EU and local transparency developments, and increasing issues for confidentiality, privilege and outsourcing of reporting and payment requirements
- Conflicting objectives that taxpayer, tax authority and tax agent have in a transparency context
- Can the general public ever truly understand multinational tax issues, and does so-called greater transparency just create greater misunderstanding?
- Impact of ESG (economic, social, governance) and artificial intelligence (AI)
Session/Workshop Chair(s)
Monday 15 January (0930 - 1030)
Session details
- Key transition rules for Pillar II
- Treatment of net operating loss (NOL) carryforwards and other tax attributes under Pillar II
- Unlocking the deep mysteries of deferred tax accounting and related impact on Pillar II
- Planning for the eventual undertaxed payments rule (UTPR), especially for multinational enterprises (MNEs) with nonqualifying credits or other tax attributes
- Interaction of Pillar II and the US foreign tax credit rules as well as global intangible low-taxed income (GILTI) and subpart F
- International M&A in light of Pillar II and corporate alternative minimum tax (CAMT)
Session/Workshop Chair(s)
Monday 15 January (1030 - 1100)
Monday 15 January (1100 - 1215)
Session details
The panel will discuss hot topics from the perspective of corporate tax directors, such as managing the pace of change to both international and domestic tax regimes, readying for Pillar II’s (and equivalent) implementation, and recent trends in transparency, reporting and controversy.
Please note this session will be held under Chatham House Rules.
Session/Workshop Chair(s)
Monday 15 January (1215 - 1315)
Session details
- Investment management exemption
- Increase of disguised service permanent establishments
- Threshold for permanent establishment getting lower in real life cases (eg, working from home)
- Permanent establishment/transfer pricing, Office of Tax Simplification (OTS) report and UK Consulting Paper
- Permanent establishment in the digital world
Session/Workshop Chair(s)
Monday 15 January (1315 - 1415)
Monday 15 January (1415 - 1530)
Session details
- New trends on securitisation transactions
- Developments in EU legislation and their impact on the market
- Securitisation of registered movable properties (cars, aeroplanes, ships)
- US rules for withholding on structured notes
- EU FASTER Proposal (June 2023) for faster and safer relief of excess withholding tax and its impact on the derivatives market
- erivative taxation in the UK – the good, the bad, and the ugly
- Beneficial ownership and payment of dividend and interest in various countries
Session/Workshop Chair(s)
Monday 15 January (1530 - 1600)
Monday 15 January (1600 - 1715)
Session details
- Interest deduction limitations and thin capitalisation
- Beneficial ownership/conduit financing
- Anti-hybrid rules
- Fund financing transactions
Session/Workshop Chair(s)
Monday 15 January (1715 - 1800)
Session details
- What is a holding company/special purpose vehicle (SPV)?
- Tax system in the United Arab Emirates and the (political) drivers?
- Is it still accepted to have a SPV (BO, Multilateral Instrument/Principal Purpose Test, General Anti-Abuse Rule, Anti-tax Avoidance Directive 3)?
- Does it make a difference who the shareholder is?
- How will ATAD3 impact SPVs? Will ATAD3 set the new standard?
- Where does this leave us? What is your prediction?
Session/Workshop Chair(s)
Monday 15 January (1830 - 2200)
Taxation Section (Lead)
Tuesday 16 January (0830 - 1000)
Session details
- Impact of foreign bankruptcy and insolvency proceedings
- Access to losses via carry back and carry forward: can the same loss be used in two jurisdictions?
- Issues raised by the 2011 OECD report on the aggressive utilisation of losses
- Worthless stock and debt losses – how to harvest efficiently
- Global debt restructurings: amend and extend and up tiers
- Taxable debt waivers and loss compensation restrictions
Session/Workshop Chair(s)
Tuesday 16 January (1000 - 1115)
Session details
- Pillar 2 and its impact on M&A transactions
- Taxation of cross-border mergers and continuations
- Spin-offs and demergers in the current tax environment
- Tax friction in M&A transactions (excise tax, stamp tax, VAT, etc)
Session/Workshop Chair(s)
Tuesday 16 January (1115 - 1145)
Tuesday 16 January (1145 - 1245)
Session details
Challenges and opportunities in portfolio companies, holding companies, fund vehicles, managers, carry holders and for limited partnerships (LPs) of private equity and credit funds.
Session/Workshop Chair(s)
Tuesday 16 January (1245 - 1345)
Tuesday 16 January (1345 - 1445)
Session details
- Dealing with OECD base erosion and profit shifting (BEPS) project’s ‘Amount B’
- Transfer pricing dispute resolution developments
- Changes in OECD, US, and other countries’ Administrative Procedure Act (APA) procedures and guidance
- New EU transfer pricing directive
- Potential implications from the Moore case
- Use of AI and data analytics in transfer pricing enforcement
Session/Workshop Chair(s)
Tuesday 16 January (1445 - 1515)
Tuesday 16 January (1515 - 1615)
Session details
- A multijurisdictional examination of the latest tax cases on finance and capital markets issues
- Group financing structures before the courts
- Tax avoidance and debt finance – domestic and treaty issues
- Withholding taxes, capital gains and EU law