IBFD Dialogues at IFA Berlin 2022
We are pleased to invite you to the IBFD Dialogues on International Taxation seminar, taking place during the 74th IFA Congress in Berlin. In this seminar, Pasquale Pistone (IBFD Academic Chairman) together with a panel of renowned speakers will discuss key specific issues related to tax treaty interpretation.
Description
The IBFD Dialogues on International Taxation, "Building Global International Tax Law: Focus on Tax Treaty Interpretation" seminar during IFA Berlin will focus on key specific issues related to tax treaty interpretation. The focus of this edition of our seminar at the IFA Congress is to see what countries share at the global level in these areas and what is suitable to become an expression of common international tax law, i.e. global international tax law. Besides showcasing the research output on this topic, this panel will approach the two topics with the contribution of notable speakers of global international stature. The IBFD Dialogues are therefore a perfect in-depth supplement to the IFA seminars for a full immersion into technical issues combined with an overall view of tax sovereignty in the era of global tax coordination.
Event Programme
16:30 – 16:40 Welcome and opening
Pasquale Pistone, IBFD Academic Chairman
16:40 – 17:20 Current Issues in Tax Treaty Interpretation
Moderator: Stef van Weeghel, University of Amsterdam; Chair Board of Trustees at IBFD; Global Tax Policy Leader at PwC
- Current Issues in the Use of OECD and UN Commentaries in Tax Treaty Interpretation. Jonathan Schwarz, Barrister; Visiting Professor at King´s College London
- Judicial Evolution of the Relevance of Domestic Law and Article 3(2) in International Tax Jurisprudence. Porus Kaka, Barrister, Senior Advocate
- The Localization of Tax Treaty Interpretation. Philip Baker, QC, Visiting Professor at Oxford University
- Interpretation of Tax Treaties and Dispute Settlement: The Impact of the EU Arbitration Directive. Frank Pötgens, Vrije Universiteit of Amsterdam
17:20 – 17:40 Panel discussion
17:40 – 18:00 Closing and more