10 MAY CHAPTER DAY – COMMITTEE MEETINGS |
8.00-9.00 |
Hotel breakfast meeting - Tax Management Committee Christer.Bell@lego.com |
9.15-9.30 |
Registration |
9.30-10.00 |
Introduction to new or non TEI members |
Lluis.Fargas@alcoa.com |
- 9:30-12:30
- 9:30-10:30
- 10:30-11:30
- 11:30-12:30
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- Indirect Tax Committee
- Transfer Pricing Committee
- Permanent Establishment Committee
- European Direct Tax Committee (EDTC)
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12.30-13.30 |
Lunch |
13.30-13.45 |
Welcome & comments from President |
Lluis.Fargas@alcoa.com
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13.45-14.30 |
Interaction between Article 7 and 9 of the OECD Model Convention
- The balance between theory and practice
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Linlin Cao
TEI EMEA Chapter Award Winner 2011 (Leiden University) |
14.30-15.30 |
Updates from the Committee Chairs:
- Indirect Tax Committee
- Transfer Pricing Committee
- Permanent Establishment Committee
- European Direct Tax Committee (ETDC)
- Tax Management Committee
- Tax Audit Committee
- US Tax Update
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15.30-16.00 |
Coffee break |
16.00-17.30 |
A Practical Approach to Business Restructuring from an In-house Perspective
- from Awareness to Feasibility
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Altus International
m.sijmonsbergen@altus-international.com
r.veldhuizen@altus-international.com |
17.30-18.30 |
Round Tables:
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18.30-19.00 |
Back to Hotel |
19.00 |
Evening Sponsored by Baker & McKenzie - Oscar’s Restaurant @ Steigenberger
Frankfurter Hof
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11 May Education Day |
8.30-9.00 |
Welcome and Coffee |
9.00-9.45 |
General session 1
Tax Disputes, Settlement Strategies, Tactics and Opportunities
When Should A Taxpayer Litigate? |
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- Pre-audit “Best Practices” to minimize tax audit risks
- Management of a tax audit
- Development of strategic settlement options
- Litigation
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Pierre-Yves Bourtourault (Moderator, B&M Paris)
Duane Webber (B&M Washington)
Alex Chmelev (B&M Moscow)
Pedro Aguaron (B&M Barcelona) |
9.45-10.30 |
General session 2
Competent Authority and Arbitration:
Viable Alternatives for the Settlement of Tax Disputes? |
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- Initiation of proceedings
- Competent authority/arbitration parallel to tax litigation?
- Implementation
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Caroline Silberztein (Moderator, B&M Paris)
Mary C. Bennett (B&M Washington)
Denis Berdoz (B&M Geneva)
[TEI member, TBD] |
10.30-11.00 |
Coffee break |
11.00-12.00 |
Breakout Session 1
Avoiding and Managing Disputes on Undeclared PEs |
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- Is the authorized OECD approach feasible under domestic law?
- How to deal with new-found und undeclared PEs?
- The mysteries of profit allocation: lessons to be learned from court cases?
- How has the avoidance of (formal) contract conclusion worked in practice?
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Christian Brodersen (Moderator, B&M Frankfurt)
Steve Foster (Dell)
Maria Antonia Azpeitia (B&M Madrid)
Giuliana Polacco (B&M Milan)
James O’Brien (B&M Chicago) |
11.00-12.00 |
Breakout Session 2
Settlement of Customs and VAT Disputes |
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- How do the means of settlement differ for customs and VAT?
- What do they have in common?
- Strategic options
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Nicole Looks (Moderator, B&M Frankfurt)
Brian Mulier (B&M Amsterdam)
[TEI member, TBD] |
12.00-13.00 |
Lunch |
13.00-13.45 |
Breakout Session 3
Country Perspectives on Mitigating Exit Tax Claims |
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- What are viable approaches to dispute gain taxation on reallocation of profit potentials?
- Are reallocations of risk compensable?
- What basis for defense to domestic (constitutional) law and european law provide?
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Stephan Schnorberger (Moderator, B&M Dusseldorf)
[other panel members TBD] |
13.00-13.45 |
Breakout Session 4
Fast Track Audits in Europe |
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- Fast track audits in France
- Fast track audits in Germany
- “Horizontal supervision” in The Netherlands
- “Litigation and settlement strategy (LSS)” in the U.K.
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Ulrich Raensch (Moderator, B&M Frankfurt))
Pierre-Yves Bourtourault (B&M Paris)
Paul Halprin (B&M Amsterdam)
Richard Fletcher (B&M London) |
13.45-14.30 |
Breakout Session 5
Transfer Pricing Issues Related to Intangibles |
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- Are goodwill, going concern and work-force-in-place intangibles?
- Does local law offer a good basis for disputing expensive concepts of (soft) intangibles?
- How to deal with international discrepancies in valuation approaches?
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Stephan Schnorberger (Moderator, B&M Dusseldorf)
[TEI member and other panel members TBD]
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13.45-14.30 |
Breakout Session 6
VAT Fraud:
An Outline of the Enforcement Measures and Possible Defense Strategies |
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- What do the EU regulations consider as VAT fraud?
- How can a prudent businessman be hit by VAT fraud and what are the means to enforce VAT?
- What are the possible defense strategies?
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Redmar Wolf (Moderator, B&M Amsterdam))
Jochen Meyer-Burow (B&M Frankfurt)
Maria Antonia Azpeitia (B&M Madrid) |
14.30-14.45 |
Coffee break |
14.45-15.30 |
General Session 3
The Use of EU Law in EU Tax Audits and other Alternative Defense Options |
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- Fundamental freedoms
- Anti-abuse defense
- Anti-discrimination defences
- Most-favored nation provisions
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[Moderator TBD]
Carsten Zatschler (ECJ) [to be confirmed]
Ulrich Raensch (B&M Frankfurt)
Paul Halprin (B&M Amsterdam)
Giuliana Polacco (B&M Milan) |
15.30-16.15 |
General Session 4
Multi-jurisdictional Tax Audits:
A Step Forward from mere Exchange of Information? |
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- Preparation for the multi-jurisdictional tax audit
- Management of a multi-jurisdictional tax audit
- Dispute resolution alternatives
- Do income tax audits trigger VAT audits and vice versa? What are the “sensitive” topics?
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Imke Gerdes (Moderator, B&M Vienna)
Duane Webber (B&M Washington)
Nicole Looks (B&M Frankfurt)
[TEI member, TBD] |
16.30-16.45 |
Closing |
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