11th Annual IBA Finance & Capital Markets Tax Virtual Conference

17 Jan - 4 Mar 2022

Session information

Intellectual property


  • Structuring income from IP (synthetic royalties);
  • IP planning after the OECD/G20 Global Pillar 2;
  • IP planning in the context of CFCs;
  • IP migration and/or onshoring of IP;
  • Withholding tax problems for royalties based on where a patent is registered;
  • The problems with sourcing software related income for IP maintained in the cloud;
  • The potential impacts of pending US tax legislation; and
  • Substance requirements

Session / Workshop Chair(s)

Sam Kaywood Alston & Bird, Atlanta, Georgia, USA


Emile Bongers Van Campen Liem, Amsterdam, Netherlands
Reto Heuberger Homburger AG, Zürich, Switzerland; Co-Chair, Taxes Committee
Amelia O'Beirne
Dr Marco Ottenwälder POELLATH P+P Pöllath + Partners, Frankfurt, Germany

Session presentations