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PRODID:-//Session events Calendar//IBA//EN
CALSCALE:GREGORIAN
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DTSTAMP:20260425T182952Z
DTSTART:20230117T150000Z
DTEND:20230117T163000Z
SUMMARY:Tax litigation
DESCRIPTION:\n	Austria: cum/ex Supreme Administrative Court VwGH 28 June 
 2022 Ro 2022/13/0002\n	Canada: exchange of info Levett v CRA\n	Denmark: 
 Beneficial ownership EU law C-116/16 T Danmark and C-117/16 Y Denmark Ap
 S. (NetApp)\n	Italy: WHT regime on dividends paid to US investment funds
  EU law American funds insurance\n	Spain: deduction of borrowing costs D
 uscholux\; recovery of excess withholding taxes by non-resident alternat
 ive investment funds EU law infringements (AIF´s or Hedge Funds).\n	UK: 
 Cum/ex and Revenue rule SKAT v Solo Capital\; Treaty abuse main purpose 
 test Burlington v HMRC\n	US: exchange of info Puri v US\n\n
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