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

Multinational groups: A new era of reporting?
Hilton Buenos Aires Hotel

Committee(s)

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

Description

The demand for tax transparency is a new accepted standard. This panel will cover an overview of the Base Erosion and Profit Shifting actions related to tax information, transparency and disclosure, and the several problems, concerns and challenges arising in their implementation and enforcement. The exchange of rulings initiative, together with the disclosure regimes for potentially aggressive or abusive tax planning arrangements, will be discussed. The implications of Action 13 pertaining to documentation of transfer pricing and multinational groups will also be covered, with specific focus on different countries’ approaches in the implementation stage and the challenges that multinationals are currently facing. Session Co-Chairs Mauricio Piñeros, Gomez-Pinzon Abogados, Bogota David Shapiro, Saul Ewing, Philadelphia; Membership Officer North America, IBA Taxes Committee Speakers Laura Frias, Creel Garcia-Cuellar Aiza y Enriquez, Mexico City Camilo Maruy, Rebaza Alcazar & De Las Casas Abogados, Lima Wendy Moes, Hamelink & Ven den Tooren, The Hague Maximo Spinedi, Regional Head of Taxes, Siemens Austral Andina, Buenos Aires Erika Yumi Tukiama, Machado Associados, São Paulo