IBA Annual Conference Seoul 2019
22 Sep - 27 Sep 2019
Room 308 BC, Floor 3
Session information
Unilateral measures and the risk of tax war
Monday 23 September (1115 - 1230)
Room 308 BC, Floor 3
Committee(s)
Taxes Committee
(Lead)
Description
The panel discusses the consequences deriving from base-protective unilateral tax measures (eg, newly introduced digital taxes) and the risk that such measures may result in retaliatory actions by counterparties. The panel also discusses whether those measures may: - mean the end of corporate income tax as we know it; and - result in multiple levels of taxation without any treaty relief.
Session / Workshop Chair(s)
| Jay Shim | Lee & Ko, Seoul, South Korea |
| Professor Stef van Weeghel | PWC, Amsterdam, Netherlands |
Speakers
| Patricia Brown | University of Miami School of Law, Coral Gables, Florida, USA |
| Roberto Duque-Estrada | Brigagão Duque-Estrada Advogados, Rio de Janeiro, Brazil |
| Wilhelm Haarmann | McDermott Will & Emery, Frankfurt, Germany |
| Porus Kaka | Porus Kaka, Mumbai, India |