Session details

The New Era of Taxation: how to remain on top in a world in constant evolution

30 Nov - 1 Dec 2017

Hilton Buenos Aires Hotel

Session information

Recent developments on anti-avoidance rules in a tax treaty context
Hilton Buenos Aires Hotel


Legal Practice Division (Lead)
Taxation Section (Lead)
Taxes Committee (Lead)


A number of steps have recently been promoted to combat aggressive tax planning and, in particular, the improper use of tax treaties. The panel will focus mainly on the Multilateral Instrument, which was recently signed, and its Principal Purpose Test and Limitation of Benefits provisions, and will review the position taken by the different Latin American jurisdictions. The panel will also address other anti-avoidance initiatives, such as those found in the United States Model Income Tax Convention or in the anti-tax avoidance package promoted by the European Commission. Session Co-Chairs Mariana Eguiarte Morett, Sanchez DeVanny, Mexico City Mindy Herzfeld, Director, International Tax LLM, University of Florida Levin College of Law, Gainsville, FL Speakers Guadalupe Diaz-Sunico, Cuatrecasas, Barcelona Charlotte Kies, Loyens & Loeff, Amsterdam Cristian Mena, Mena Alessandri, Santiago Fernando Vaquero, Marval O’Farrell & Mairal, Buenos Aires