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Session details

11th Annual IBA Finance & Capital Markets Tax Virtual Conference

17 Jan - 4 Mar 2022

Session information

The impact of base erosion and profit shifting (BEPS) on international finance

Description

  • Trends in taxation of cross border interest;
  • Domestic developments on withholding tax on cross border interest in countries such as the Netherlands;
  • Financing domestic acquisitions from abroad: debt-equity distinctions and the future of hybrid financing after BEPS Action 2 and the EU anti-tax avoidance Directive 2;
  • Interest barrier rules;
  • Notional interest deductions (NIDs) and special regimes;
  • The Debt-Equity Bias Reduction (DEBRA) allowance that has been launched by EU;
  • Changes in financial structures as a result of OECD/G20 Global Pillars 1 and 2;
  • The Directive on Administrative Cooperation 6 (DAC 6) and financial transactions; and
  • Intragroup financing and treasury companies – challenges between new CFC rules and OECD transfer pricing guidelines on financial transactions and beneficial ownership requirement.

Session / Workshop Chair(s)

Guglielmo Maisto Maisto e Associati, Milano, Italy

Speakers

Adam Blakemore Cadwalader Wickersham & Taft, London, England
Sylvia Dikmans HOUTHOFF, Amsterdam, the Netherlands
Mark H Leeds Mayer Brown, New York, New York, USA
Stefan Mayer Gleiss Lutz, Frankfurt, Germany
Michael Nordin Schellenberg Wittmer, Zürich, Switzerland
Rebeca Rodriguez Martínez Cuatrecasas, Madrid, Spain