The linking of tax systems: dependence of domestic taxation on foreign tax treatment

Chair: Madeleine Simonek (Switzerland)

Dependencies of domestic taxation on foreign tax treatment is not a completely new phenomenon. Since the beginnings of international tax law, the credit method has taken foreign taxation into account to avoid double taxation. For more than 20 years, according to the OECD Commentary, qualification conflicts should be resolved by binding the residence state to the source state's domestic understanding of a term. However, it is only recently that the linking of tax systems has taken on central importance in the context of the BEPS project, especially through the introduction of linking and subject to tax rules. The increasing intertwining of tax jurisdictions is a strong driver of complexity and requires constant consideration of foreign law. The aim of the seminar is to discuss these developments, their imitations as well as specific practical and legal problems raised by them.

Tax Directors Seminar - Corporate officers’ duties to tax planning vs. tax morality and compliance

Chair: Wilhelm Haarmann (Germany)

The topic of this panel has to do with legal tax duties and moral tax duties, with legality and legitimacy and with reputation. Tax compliance is part of the corporate governance. To which extent is tax planning legal and legitimate, to which extent legal and illegitimate and when is it illegal? Are tax offerings by other countries acceptable and when inacceptable? Does public Country by Country reporting lead to a new moral standard? To which extent are general answers possible, to which extent do they depend on the habits, the expectations, and the general behavior in a country or in a location?

Use of technology in taxation:
a) Digitization of tax assessments
b) Digitization of tax audit processes
c) Taxpayer’s access to tax authorities information

Chair: Christian Dorenkamp (Germany) 

Starting in Brazil several years ago, tax compliance processes all over the world are on an amazing journey of being end-to-end digitized. This does not only hold true for VAT purposes (with all invoices potentially being sent through a government agency, as in Italy), but also for corporate income tax assessments, for instance monthly balance sheet reporting obligations in Poland and both ICAP 2.0 and SAF-T model rules issued by the OECD. Recently, India went even one step further by introducing a completely virtual (“faceless”) tax audit process, waiving all personal interaction between taxpayer and tax authority whatsoever. In particular, the seminar will also look at what presumably lays ahead of us, for instance using artificial intelligence in tax audits and introducing common EU e-invoicing standards.

Carbon climate change taxation

Chair: Tatiana Falcão (Brazil)

The panel will discuss how the Paris Agreement goals, personified into the nationally determined contributions (NDCs) assumed by the countries member to the Agreement, can translate into fiscal and more particularly, tax obligations in a mid to long-term scenario. In doing so, the panel will discuss (i) what it means to price carbon, (ii) the constitutive elements of a carbon price (with an emphasis on taxation aspects), (iii) how Border Carbon Adjustment (BCAs) mechanisms relate to the domestic application of a carbon price, and finally, (iv) what types of plurilateral and multilateral approaches have been suggested to obtain a coordinated approach to the pricing of carbon.

IFA/OECD

Chair: Porus Kaka (India)

The IFA/OECD Seminar addresses the major developments in the International Tax arena. There will be an update from Mr Pascal Saint-Amans-Director of the Centre for Tax Policy and Administration at the OECD and Mr Achim Pross-Head of the International Co-operation and Tax Administration Division at the OECD, of the work that is currently underway at the OECD. 
The Panel will focus on the current Pillar One and Pillar Two proposals, their status, implementation and timelines, policy considerations and critical analysis.
The Panel will consist of two segments which will examine Pillar One and Pillar Two, with panelists from major Government representatives, academics and corporate representatives.

Recent Developments in international taxation

Chair: Jonathan Schwarz (United Kingdom)

This permanent seminar at all IFA Congresses, brings the latest and most important issues that impact international taxation around the world. The main focus of this seminar will be on recent judicial decisions on key international tax topics such as tax treaties, transfer pricing and domestic tax rules with cross-border implications. The final agenda for the seminar is normally decided close to the Congress date to make sure that it is as current as possible.

Developing countries, their policies and their experiences in regard to the OECD BEPS process

Chair: Miranda Stewart (Australia)

This Seminar will focus on key challenges in international tax for developing countries, including base erosion and profit shifting (BEPS) and their experience in regard to the OECD-led BEPS reforms. Panelists from government, the private sector, business and academia will address topics including the effectiveness, or not, of tax transparency measures for developing countries; positive or negative impact of BEPS Actions especially concerning foreign investment, transfer pricing and enforcement; and Inclusive Framework Pillars 1 and 2. The panel will identify the successes and failures of BEPS reforms in responding to the needs of developing countries, including through case studies. It will explore alternatives and improvements, and debate how to achieve relevance and engagement for all countries of the new international tax regime.

IFA/EU
Chair: Georg Kofler (Austria)

The IFA/EU seminar will highlight the most recent and pressing developments in international tax law from the specific angle of EU law. Discussions will focus on the corporate tax agenda of the EU Commission, measures targeting aggressive tax planning, administrative cooperation and transparency, and the impact of the green transition on European taxation.

The neutrality principle in VAT – practical issues

Chair: Joachim Englisch (Germany)

This seminar will deal with practical aspects and challenges faced by businesses in ensuring VAT neutrality of their operations. A first point of discussion will be the complexities that often surround the claim of an input VAT deduction or credit. We will analyze both elements of substantive VAT legislation that can hinder or complicate an adequate relief from input VAT as well as procedural obstacles to this effect. In a second step, the real-world deviations from the principle of equality of competition that is inherent to VAT neutrality will be analyzed. In this context, particular attention will be given to the concepts of channel neutrality in a digitalized economy and the nascent trend towards “greening” the VAT system. We will furthermore explore how VAT compliance requirements may distort business decisions contrary to the neutrality principle, especially in a cross-border environment. All analysis will involve the discussion of possible solution to the aforementioned challenges, with a special focus on the role that new technologies could play in this regard.

Taxation of families; mobility of individuals

Chair: Stéphanie Auféril (France)

This session will focus on the relocation of the high-net worth individuals as a global trend of mobility of the families, and the competition between countries to attract the wealthy, notably with special tax regimes. We will discuss the tips and pitfalls of a multi-jurisdictional relocation planning, including the pre-immigration strategies, access to treaty network, in particular when attractive tax regimes are at stake, for both income tax and estate taxes, exit taxes… The debates will be illustrated with the input of experts from European countries (Italy, Portugal, United Kingdom), the United States and Israel.

Tax treatment of crypto assets

Chair: Trevor Glavey (Ireland)

The YIN Seminar will deal with the Taxation of Crypto Assets. Speakers from Germany, India, Peru, Switzerland, and South Africa will participate. The virtual attendance is free of charge, please register using the registration tool or the link in the attached flyer.

In addition we would like to draw your attention on a special offer available only for YIN Members: YIN members can attend the whole Congress remotely and enjoy its program for a reduced fee of only EUR 100,00. To register using this special offer, please email Florian Oppel ([email protected]).

Tax challenges of matrix organisations, new work and the war for talent

Chair: Daniela Steierberg (Germany)