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The New Era of Taxation

6 Nov - 8 Nov 2024

Session information

Recent cases and trends on beneficial ownership and treaty eligibility

Thursday 7 November (0830 - 1000)

Description

This panel dives into recent court decisions and evolving practices in key jurisdictions. We'll explore how these developments impact how countries assess treaty eligibility and the concept of beneficial ownership in relation to tax treaties and EU directives. Additionally, the panel will examine how these issues interact with broader anti-treaty shopping initiatives and general anti-avoidance rules (GAAR) in these jurisdictions.

Session / Workshop Chair(s)

Mariana Eguiarte Morett	Sanchez Devanny, Mexico City, Mexico; Session Reporters Liaison Officer, Taxes Committee
Josh Kumar	Aird & Berlis, Toronto, Ontario, Canada

Speakers

Francisco Matos	Vieira de Almeida, Lisbon, Portugal
Aiste Medeliene	WALLESS, Vilnius, Lithuania
Shreya Rao	Shreya Rao & Associates , Bangalore, Karnataka, India
Karin Spindler-Simader	Wolf Theiss, Vienna, Austria

Session presentations

Recent cases and trends on beneficial ownership and treaty eligibility

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