Cross-border tax disputes and recent cases
Group Participation
If you are an enterprise and would like to register a group of more than 5 participants from your company, please email us at info@ibfd.org for more details.
The ever-expanding level of globalization has led to an increase, among other things, in cross-border business activities. Cross-border relations between different business entities and their interactions with the tax authorities of the countries involved are regulated largely by domestic tax laws and a wide range of tax treaties. However, a significant number of cross-border tax disputes are emerging in all parts of the world due to various reasons including information asymmetry, disagreement on the facts of a given case or different legal interpretations of the same facts as well as different interpretations of tax treaties.
This webinar discusses cross-border tax disputes and key recent cases from Africa, Asia, Europe, Middle East, North America, and South America in relation to corporate tax structuring. It covers a broader overview of the main causes of cross-border tax disputes and key recent cases on the application of anti-abuse rules, as well as the interpretation and application of tax treaties. Our instructors will share their practical experiences on these aspects and the way forward.
Block 1: Main cause of cross-border tax disputes in relation to corporate tax structuring
Block 2: Key recent cases on the application of anti-abuse rules
Block 3: Key recent cases on the interpretation and application of tax treaties
After this webinar, the participants will be able to:
- Differentiate the causes of cross-border tax disputes in key recent cases
- Identify the key principles established by these cases in addressing cross-border tax disputes
- Compare and contrast the positions taken by different parties to the dispute
- Assess the practical impact of the decisions of key recent cases
- Johanne Hague, Barrister-at-Law, Founder, Prism Chambers, Mauritius
- Christos A. Theophilou, Partner, International Tax and Transfer Pricing, TAXAND, Cyprus
- Shee Boon Law, Consultant, International Tax and Transfer Pricing, IBFD, The Netherlands
- Gabriela Rodríguez Arguijo, Associate Latin America Knowledge Group, IBFD,The Netherlands (facilitator)
This webinar would benefit tax professionals working in multinational groups, tax and legal advisory firms and governments:
- In-house tax professionals and advisers looking to assess main causes, trends and the impact of cross-border tax disputes in different regions and jurisdictions in relation to corporate tax structuring
- Legal professionals assessing the risk of cross-border tax disputes associated with the interpretation and application of tax treaties and domestic tax law in different jurisdictions
- Government officials involved in the interpretation and application of tax treaties and domestic tax laws regarding corporate tax structuring and anti-abuse provisions – particularly those responsible for auditing activities of multinational enterprises
This is an intermediate-level webinar. Participants in this webinar are expected to have at least 3 to 5 years of experience in international tax and be familiar with the key concepts of international tax law.
On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.
If you have any questions regarding following the webinar, technical requirements, or payments and cancellations, please consult our FAQ.
