IBA Annual Conference Copenhagen 2026
4 Oct - 9 Oct 2026
Session information
Committee(s)
Taxes Committee
(Lead)
Description
Panellists will discuss how courts and tax authorities have applied or attempted to apply anti-avoidance rules, whether in the form of a domestic GAAR, the principal purpose test (PPT), treaty-embedded SAARs, or the beneficial ownership test, to deny treaty or EU Directive benefits. The discussion will explore the similarities and differences among these approaches and consider the point at which taxpayers appear to be falling over the anti-avoidance tax cliff.
Session / Workshop Chair(s)
| Francesco Capitta | Facchini Rossi Michelutti, Milan, Italy |
| Caroline Ciraolo | Kostelanetz, Washington, District of Columbia, USA |
Speakers
| Sarah Blakelock | AstraZeneca, London, England |
| Aseem Chawla | Chambers of Dr. Aseem Chawla, New Delhi, Delhi, India |
| Charlotte Kies | Loyens & Loeff, Amsterdam, Netherlands |
| Matias Milet | Osler Hoskin & Harcourt LLP, Toronto, Ontario, Canada |
| Arne Mollin Ottosen | Kromann Reumert, Copenhagen, Denmark |