BEGIN:VCALENDAR
PRODID:-//Session events Calendar//IBA//EN
CALSCALE:GREGORIAN
VERSION:2.0
BEGIN:VEVENT
DTSTAMP:20261003T010555Z
DTSTART:20261005T140000Z
DTEND:20261005T153000Z
SUMMARY:What are the GAARdrails?
DESCRIPTION:Panellists will discuss how courts and tax authorities have a
 pplied or attempted to apply anti-avoidance rules\, whether in the form 
 of a domestic GAAR\, the principal purpose test (PPT)\, treaty-embedded 
 SAARs\, or the beneficial ownership test\, to deny treaty or EU Directiv
 e benefits. The discussion will explore the similarities and differences
  among these approaches and consider the point at which taxpayers appear
  to be falling over the anti-avoidance tax cliff.
LOCATION:B1  1\, Level 0
UID:1e1b22ea-19d0-45ae-975f-f21152289665
END:VEVENT
END:VCALENDAR