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
Wednesday 2 March (1430 - 1610)
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, Milan, Italy |
Speakers
| Adam Blakemore | Cadwalader Wickersham & Taft, London, England |
| Sylvia Dikmans | HOUTHOFF, Amsterdam, 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 |