Already an IBA member? Sign in for a better website experience
The IBA’s response to the situation in Ukraine
Session details
The New Era of Taxation
2 Dec - 3 Dec 2021
Session information
Principal purpose, anti-abuse rules and tax relief – new ways for allocating assets and income
Thursday 2 December (1400 - 1530)
Description
In the wake of the PPT of the MLI and the ECJ Danish cases, did the ’beneficial ownership’ concept get a new twist? How are anti-abuse rules applied worldwide? The anti-abuse rules and the CJEU’s rulings in the Danish beneficial owner cases are likely to have a significant impact not only on multinational group structures, but also on transactions among unrelated parties.
Session / Workshop Chair(s)
| Annette Keller | McDermott Will & Emery Rechtsanwälte Steuerberater LLP, Munich, Germany |
| Robert Kovacev | Norton Rose Fulbright US LLP, Washington, District of Columbia, USA |
Speakers
| Ailish Finnerty | Arthur Cox , Dublin, Ireland |
| Mathias Kjærsgaard Larsen | Plesner, Copenhagen, Denmark |
| Josh Kumar | Aird & Berlis, Toronto, Ontario, Canada |
| Michal Nowacki | Wardynski & Partners, Warsaw, Poland |
| Luca Romanelli | AndPartners Tax and Law Firm, Rome, Italy |