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.