Same but different

The clash of anti-avoidance rules

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Same but different

Same but different

The clash of anti-avoidance rules

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Date and time:

Start: November 14, 2024, 10:00 AM CEST

End: November 14, 2024, 6:00 PM CEST

Location:
Châteauform’ City Les Jardins de Saint Dominique 49-51 rue Saint Dominique
Paris, 75007
France

Global Tax Conference 2024

Same but different

The clash of anti-avoidance rules

In recent years, we have observed the implementation of numerous anti-tax avoidance regimes. Currently, there is a noticeable increase in conflicts between international anti-avoidance measures and domestic anti-avoidance rules. This raises the question: has the introduction of international regimes led to situations of double or even multiple taxation, given that various laws target similar situations but differ in their specifics?

For instance, consider a scenario where Controlled Foreign Company (CFC) income is taxed under the Anti-Tax Avoidance Directive 2 (ATAD 2). Is this tax then considered for Pillar 2 purposes? Furthermore, what happens if one of the companies involved is also subject to the forthcoming Anti-Tax Avoidance Directive 3 (ATAD 3)? How do national anti-avoidance rules impact this determination?

This conference aims to delve into these grey areas as we seek to determine whether there is a pathway to clarity!

Programme

Thursday, 14 November 2024

Time	Activity
10:00 – 10:45 am	Registration and coffee
10:45 – 11:05 am	Opening Kate Barton, Global Chief Executive Officer, Dentons
11:05 – 11:30 am	Keynotes Keynote speaker: Juliette Fleury, Global Tax Director Group and France, Carrefour
11:30am – 12:30 pm	Panel 1 Navigating the Anti-Avoidance Maze: EU and Global Measures in Action This panel session will explore the intricate web of EU and global anti-tax avoidance measures and their impact on multinational enterprises (MNEs). Through a detailed case study, we will examine the complexities and interactions of various anti-avoidance rules, such as the Anti-Tax Avoidance Directives (ATAD 2 and ATAD 3) and the OECD's Pillar 2 framework. The discussion will focus on how these measures can lead to potential conflicts, double taxation, and the challenges MNEs face in achieving compliance. The panelists will provide insights and potential solutions to navigate these complexities, aiming to shed light on whether a pathway to clarity exists. Panel Lead: Jurjen Bevers, Partner, Dentons, Amsterdam Panelists: Linda Pfatteicher, Partner, Dentons, San Francisco Dr. Michał Bernat, Partner, Dentons, Warsaw Carlos Eduardo De Biasi, Senior Associate, Vella Pugliese Buosi e Guidoni Advogados, São Paulo
12:30 – 2:00 pm	Lunch
2:00 - 2:45 pm	Panel 2 Supply Chain Optimization: Transfer Pricing, Customs, and VAT Global businesses are constantly seeking ways to optimize their supply chains for greater efficiency and cost savings. This panel will dive into how aligning transfer pricing, VAT, and customs strategies can unlock new savings opportunities and ensure compliance. Our expert panel will discuss actionable insights on streamlining processes, reducing tax and customs burdens, and ensuring compliance across borders—all while enhancing supply chain performance. Join us to discover how the proper alignment of transfer pricing, customs, and VAT can make your global operations more efficient and compliant. Panel Lead: Rezan Ökten, Partner, Dentons, Amsterdam Panelists: Ala Ursu, Head of Transfer Pricing, NXP Semiconductors Michael Midzio, Global Transfer Pricing Manager, JTI (Japan Tobacco International) Zofia Mika, Head of Tax (interim), Lipton Teas and Infusions Sebastian Wijsman, Partner, Dentons, Amsterdam Manon van Bijlevelt, Counsel, Dentons, Amsterdam
2:45 – 3:00 pm	Break
3:00 - 4:00 pm	Breakout sessions Session 1: Tax disputes - latest trends and how to respond This session will cover the latest developments in international tax disputes. Topics include recent case law on direct and indirect taxes, strategies for managing disputes with tax authorities, and practical tips for navigating the litigation process. What cases have caught your attention? Panel Lead: Niamh Keogh, Partner, Dentons, Dublin Panelists: Oleh Fedusiv, Senior Tax Product Manager, EMEA Tax, Uber Dr. Gökçe Sarısu Kanmaz, Partner, Partner, Balcıoğlu Selçuk Ardıyok Keki Attorney Partnership, Istanbul Linda Pfatteicher, Partner, Dentons, San Francisco Bryan Hughes, Counsel, Dentons, Dublin Session 2: Insuring anti-avoidance This session will explore the role of insurance in anti-avoidance measures. Discussions will include how insurance products can mitigate risks associated with tax avoidance schemes and the evolving landscape of anti-avoidance regulations. Panel Lead: Alex Thomas, Partner, Dentons, London Panelists: David McCann, Managing Director, Howden Tax & Contingent Risks Pilar Baron Allue, Director, Ambridge Group Dariusz Stolarek, Partner, Dentons, Warsaw
4:00 - 4:15 pm	Break
	Panel 3 Tax authorities and taxpayers relationship: a new day? Is there room for pacifying relationships with tax authorities? In the darkness of exponential anti abuse legislation, can tax certainty and visibility be achieved through domestic open-book programs? Alternatively, can double taxation can be avoided through cross-border mechanisms (APA, ICAP, MAP)? Last, what can be expected from multilateral tax audits? Based on taxpayers’ experience and expectations, let’s dive into the promises of a business-friendly dialogue with tax authorities. Panel Lead: Sandra Hazan, Partner, Dentons, Paris Panelists: Stéphanie Prudent, Sous- Directrice de l’international, Service de la sécurité juridique et du contrôle fiscal, French Tax Administration – Deputy Director of International, Legal Security and Tax Audit Department, French Tax Administration Juliette Fleury, Global Tax Director Group and France, Carrefour Benoît Desirotte, Head of Tax Europe, Chanel
5:00 - 5:15 pm	Break
5:15 - 6:00 pm	Panel 4 M&A transactions v. anti-avoidance measures – a complex relationship? Not since yesterday has tax structuring been a minefield for M&A-related cross-border transactions. Various anti-tax avoidance measures in international tax practice (GAARs, SAARs, CFC rules to name a few) give rise to the intensified scrutiny of tax planning by tax authorities the world over, especially in regard of interest deduction, the application of tax treaties and other reliefs. Investment vehicles, substance and beneficial ownership issues are undoubtedly on the tax authorities’ radar. Pillar II has added additional complications and challenges. Setting up acquisition structures flexible enough to finance, distribute profits and exit from investments efficiently poses considerable risks. What challenges do international investors face in practice? How to manage those risks in the current international tax practice? What are the compliance strategies? This panel will strive to discuss all those questions in a practical manner. Panel Lead: Cezary Przygodzki, Partner, Dentons, Warsaw Panelists: Florent Gardes, Group Tax Director, Vivendi Olivier Schnebelen, Global Tax Director, Accor Gianluca Calisti, Partner, Dentons, Paris Luca de Rossi, Senior Associate, Dentons, Rome
6:00 – 6:10 pm from 6:10 pm onwards	Closing After Conference Food & Drinks