12th Annual London Finance and Capital Markets Conference

16 Jan - 17 Jan 2023

Session information

Tax litigation

Tuesday 17 January (1500 - 1630)

Committee(s)

Taxation Section (Lead)

Description

  • Austria: cum/ex Supreme Administrative Court VwGH 28 June 2022 Ro 2022/13/0002
  • Canada: exchange of info Levett v CRA
  • Denmark: Beneficial ownership EU law C-116/16 T Danmark and C-117/16 Y Denmark ApS. (NetApp)
  • Italy: WHT regime on dividends paid to US investment funds EU law American funds insurance
  • Spain: deduction of borrowing costs Duscholux; recovery of excess withholding taxes by non-resident alternative investment funds EU law infringements (AIF´s or Hedge Funds).
  • UK: Cum/ex and Revenue rule SKAT v Solo Capital; Treaty abuse main purpose test Burlington v HMRC
  • US: exchange of info Puri v US

Session / Workshop Chair(s)

Liesl Frida Fichardt Quinn Emanuel Urquhart & Sullivan LLP, London, England

Speakers

Caroline Ciraolo Kostelanetz, Washington, District of Columbia, USA
Angel Garcia Ruiz Garrigues , Madrid, Spain
Andrea Silvestri Legance, Rome, Italy
Christopher Slade Aird & Berlis, Toronto, Ontario, Canada
Bodil Tolstrup Bjornholm Law, Copenhagen, Denmark
Benjamin Twardosz Cerha Hempel Rechtsanwälte Gmbh, Vienna, Austria

Session presentations