IBA Annual Conference Toronto 2025
2 Nov - 7 Nov 2025
Session information
Meta-morphisis: the evolution of arrangements relating to intangibles in a digitised world
Thursday 6 November (0930 - 1045)
Committee(s)
Taxes Committee
(Lead)
Description
This panel will discuss the characterisation of fee payments: royalties, services fees, access fees or other? We will also explore source issues and implications from a transfer pricing, withholding tax and treaty interpretation perspective.
Session / Workshop Chair(s)
| Sonya Manzor | William Fry, Dublin, Ireland |
| Christian Wimpissinger | BINDER GRÖSSWANG, Vienna, Austria |
Speakers
| Ramona Azzopardi | WH Partners, Ta' Xbiex, Malta |
| Stuart Chessman | Vivendi SE, New York, New York, USA |
| Parul Jain | Nishith Desai Associates, New Delhi, Delhi, India |
| Yuval Navot | Herzog, Tel Aviv, Israel |
| John O'Connor | Stikeman Elliott, Toronto, Ontario, Canada |