9th Annual IBA Finance & Capital Markets Tax Conference
20 Jan - 21 Jan 2020
Session information
Committee(s)
Financial and Tax Aspects of International Sales Subcommittee
Taxation Section
Taxes Committee
Description
• Trends on international tax litigation (upward/ downward) and the effect of settlements • Statistical data/assessment on international tax court outcomes • Most disputes international tax claims • HM Revenue and Customs’ disclosure of documents relating to MAP before tax court (McCabe case/UK First Tier Tribunal/2019) • Beneficial ownership text in practice (Italian Supreme Court decision 32840/2018) • Application of treaty source state relief to foreign partnership’s income (Resource Capital Fund/Australian Full Federal Court/2019) • Deference to agency interpretation: will it continue for tax cases in the USA?
Session / Workshop Chair(s)
| Guglielmo Maisto | Maisto e Associati, Milan, Italy |
Speakers
| Nikolaj Bjørnholm | Bjørnholm Law, Hellerup, Denmark |
| Emilie Lecomte | SQUAIR Law Firm, Paris, France |
| Jonathan Schwarz | Temple Tax Chambers, London, England |