The roundtables discussions cover topics of imminent importance often influenced by the submitted National Reports, by measures of legislation, the OECD or other international bodies, and aim at involving the audience in a particularly personal manner. Our session will look at the following key topics:

• Legislative and court developments in relation to GAARs and abusive transactions
• Structuring investments in Fintechs and start-ups: the common structures for entry of the investments and exit via PPMs or IPOs
• ESG “T” – the role of taxes in sustainable businesses. Approach of MNEs towards sustainable tax structures, pressures from society and governmental authorities, tax policy measures; use of taxes to balance gender diversity issues (pink taxes)
• Tax liligation: increasing trend to tax litigation and alternative dispute resolution mechanisms, such as tax arbitration and mediation
• Domestic characterisation and reporting/disclosure for crypto and digital assets