Session Details Page | International Bar Association

IBA Annual Conference Copenhagen 2026

4 Oct - 9 Oct 2026

Session information

Global currents: navigating the troubled tax waters in international shipping, trade and logistics

Tuesday 6 October (1615 - 1730)

Committee(s)

Taxes Committee (Lead)

Description

This panel will discuss the main challenges faced by shipping companies and freight forwarders, particularly in relation to cross-border intragroup transactions of international freight services. Topics include the qualification of global affiliates as agent or principal for tax purposes in each jurisdiction, intragroup payments and source taxation, and potential limitations under tax treaties.

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