IBA Annual Conference Toronto 2025
2 Nov - 7 Nov 2025
Session information
Taxation Section: to move or not to move, taxation is the question
Thursday 6 November (1600 - 1730)
Committee(s)
Taxation Section
(Lead)
Private Client Tax Committee
Taxes Committee
Description
This panel will address the tax implication of a change of the residency of individuals for both companies and the individuals, different regimes of exit taxation or deferral of taxation upon a move, dual residency, and tie breaker regimes as well as allocation issues.