The New Era of Taxation

15 Sep - 16 Sep 2022

Session information

Mobility of HNWI after the pandemic: Tax preferential regimes and application of tax treaties

Friday 16 September (1130 - 1300)

Description

Preferential regimes are proliferating to attract high net worth individuals (HNWI) post pandemic. While they undoubtedly offer relevant tax benefits, the application of tax treaties is still controversial, if not directly forbidden, raising potential pitfalls for the unwary. This section will address the concept of a ‘resident of a Contracting State’, for the purpose of the Double Tax Conventions, and how HNWI benefitting from these forfeited regimes may fit into it.

Session / Workshop Chair(s)

Tiago Cassiano Neves Kore Partners, Lisbon, Portugal
Claudia Suter Homburger AG, Zürich, Switzerland

Speakers

Barry McGettrick Matheson, Dublin, Ireland
Pedro Jose Miranda-Sadurní Sanchez Devanny, Queretaro, Mexico
Dr Tanja Schienke-Ohletz Flick Gocke Schaumburg Partnerschaft mbB, Frankfurt, Germany
Eva Stadler WOLF THEISS Rechtsanwälte GmbH & Co KG, Vienna, Austria
Blanca Vicens Novell Lener Asesores Legales y Económicos S.L.P., Madrid, Spain