The New Era of Taxation
6 Nov - 8 Nov 2024
Session information
Recent cases and trends on beneficial ownership and treaty eligibility
Thursday 7 November (0830 - 1000)
Description
This panel dives into recent court decisions and evolving practices in key jurisdictions. We'll explore how these developments impact how countries assess treaty eligibility and the concept of beneficial ownership in relation to tax treaties and EU directives. Additionally, the panel will examine how these issues interact with broader anti-treaty shopping initiatives and general anti-avoidance rules (GAAR) in these jurisdictions.
Session / Workshop Chair(s)
| Mariana Eguiarte Morett | Garrigues, Mexico City, Mexico; Session Reporters Liaison Officer, Taxes Committee |
| Josh Kumar | Aird & Berlis, Toronto, Ontario, Canada |
Speakers
| Francisco Matos | Vieira de Almeida, Lisbon, Portugal |
| Aiste Medeliene | WALLESS, Vilnius, Lithuania |
| Shreya Rao | Shreya Rao & Associates , Bangalore, Karnataka, India |
| Karin Spindler-Simader | Wolf Theiss, Vienna, Austria |