BEGIN:VCALENDAR
PRODID:-//Session events Calendar//IBA//EN
CALSCALE:GREGORIAN
VERSION:2.0
BEGIN:VEVENT
DTSTAMP:20261002T182046Z
DTSTART:20270125T150000Z
DTEND:20270125T160000Z
SUMMARY:Substance under scrutiny: HoldCos\, beneficial ownership and trea
 ty access
DESCRIPTION:As tax authorities continue to challenge cross-border structu
 res\, holding companies remain a key focus of audits\, disputes and liti
 gation. This panel will examine emerging developments in beneficial owne
 rship\, treaty access and substance requirements\, as well as recent cha
 llenges involving participation exemptions\, withholding tax relief and 
 intermediary holding structures. Speakers will explore how courts and ta
 x authorities are applying anti-abuse principles\, GAAR and economic sub
 stance tests\, and discuss practical strategies for managing risk in an 
 increasingly contentious environment.\n
LOCATION:
UID:20c1d913-4b98-4834-8aea-52c236487c09
END:VEVENT
END:VCALENDAR