Session Details Page | International Bar Association

12th Annual London Finance and Capital Markets Conference

16 Jan - 17 Jan 2023

Session information

Tax litigation

Tuesday 17 January (1500 - 1630)

Committee(s)

Taxation Section (Lead)

Description

Austria: cum/ex Supreme Administrative Court VwGH 28 June 2022 Ro 2022/13/0002
Canada: exchange of info Levett v CRA
Denmark: Beneficial ownership EU law C-116/16 T Danmark and C-117/16 Y Denmark ApS. (NetApp)
Italy: WHT regime on dividends paid to US investment funds EU law American funds insurance
Spain: deduction of borrowing costs Duscholux; recovery of excess withholding taxes by non-resident alternative investment funds EU law infringements (AIF´s or Hedge Funds).
UK: Cum/ex and Revenue rule SKAT v Solo Capital; Treaty abuse main purpose test Burlington v HMRC
US: exchange of info Puri v US

Session / Workshop Chair(s)

Liesl Frida Fichardt	Quinn Emanuel Urquhart & Sullivan LLP, London, England

Speakers

Caroline Ciraolo	Kostelanetz, Washington, District of Columbia, USA
Angel Garcia Ruiz	Garrigues , Madrid, Spain
Andrea Silvestri	Legance, Rome, Italy
Christopher Slade	Aird & Berlis, Toronto, Ontario, Canada
Bodil Tolstrup	Bjornholm Law, Copenhagen, Denmark
Benjamin Twardosz	Cerha Hempel Rechtsanwälte Gmbh, Vienna, Austria

Session presentations

Tax litigation

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