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Annual IBA The New Era of Taxation Conference

21 Sep - 22 Sep 2023

Session information

The analysis of the tax burden of the affiliate of MNEs from OECD member countries - definition of corporate taxes and tax benefits

Thursday 21 September (1600 - 1730)

Description

The tax burden shouldered by affiliates of multinational enterprises (MNEs) operating within OECD member countries is a complex issue of considerable significance in today’s globalised economy.
By focusing on the nuances of corporate taxes and tax benefits, we’ll elucidate these topics and their role in shaping fiscal policy and business strategies.
Our panel of experts will provide their insights on the definition of corporate taxes, the taxonomy of tax benefits, and how these elements collectively shape the overall tax obligation of MNE affiliates. The discussion will also explore potential avenues for tax optimisation, the dynamics of international tax competition, and the regulatory challenges in harmonising tax rules among OECD member countries.

Session / Workshop Chair(s)

Antonietta Alfano Maisto e Associati, Rome, Italy
Ana Carolina Monguilod CSMV Advogados, São Paulo, Brazil

Speakers

Carolina Fuensalida Fuensalida & Del Valle Abogados, Santiago, Chile
Juan Manuel Iglesias Mitrani Caballero & Ruiz Moreno, Buenos Aires, Argentina
Ryan Rabinovitch Fasken Martineau DuMoulin, Montréal, Québec, Canada; Membership Officer - North America, Taxes Committee
Ana Saunders Eletrobras, Rio de Janeiro, Brazil

Session presentations