14th Annual London Finance and Capital Markets Conference

20 Jan - 21 Jan 2025

Session information

Impact of avoidance rules on investment income

Description

  • does treaty (withholding tax) relief on dividends, interest, royalties and capital gains really work?;
  • increased difficulty to meet the beneficial ownership test;
  • substance thresholds: a comparative survey;
  • new waves on general anti-avoidance rules (GAARs) and specific anti-avoidance rules (SAARs);
  • tax risks deriving from potential recharacterisations; and
  • withholding tax risk assessment and reporting obligations for listed companies.

Session / Workshop Chair(s)

Guglielmo Maisto Maisto e Associati, Milan, Italy

Speakers

Joan Arnold Troutman Pepper, Philadelphia, Pennsylvania, USA
Sandy Bhogal Gibson, Dunn & Crutcher, London, England
Dr Christian Kaeser Siemens, Munich, Germany
Thomas Meister Walder Wyss Ltd, Zürich, Switzerland
Bartjan Zoetmulder Loyens & Loeff, London, England