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The IBA’s response to the situation in Ukraine
Session details
The New Era of Taxation
2 Dec - 3 Dec 2021
Session information
Juggling with the digital taxes conundrum of Pillar 1, UN model and EU initiatives
Thursday 2 December (0900 - 1030)
Description
Uncertainty is bad for business and investments. We are moving towards a new world order, as far as taxation of digital services and consumer-facing businesses are concerned. Concepts that were previously familiar and certain are now overlaid by new concepts.
The OECD’s Pillar 1 attempts to chart a unifying approach for countries to agree on a new basis for taxation of digital and consumer-facing activities. The UN is taking its own approach with Article 12B of the UN Model Double Taxation Convention, as well as working on its own initiatives. Where are we now and what is the impact on multi-jurisdictional businesses?
Session / Workshop Chair(s)
| Rachel Fox | William Fry, Dublin, Ireland |
| Christian Wimpissinger | BINDER GRÖSSWANG Rechtsanwälte GmbH, Vienna, Austria; Vice Chair, Taxes Committee |
Speakers
| Jamshed Bilimoria | Slaughter and May, London, England |
| David Lopez Pombo | Uría Menéndez, Madrid, Spain |
| Gouri Puri | Shardul Amarchand Mangaldas, New Delhi, Delhi, India |
| Simone Schiavini | Bonelli Erede Lombardi Pappalardo Studio Legale, Milan, Italy |
| Sjoerd Stokmans | Van Doorne, Amsterdam, the Netherlands |