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


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, Munich, Germany
Robert Kovacev Miller & Chevalier Chartered, Washington, District of Columbia, USA


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