The increase of economic cross border activities, with business models being impacted by digitalization has shaped the way countries choose their tax policy. As a consequence, international tax competition has raised at a considerable level. On the other side, government are considering higher taxes in recent months to account for excessive spending on covid-19 related matters. With the intention to coordinate efforts, we see an expansion of international institutions involved in tax policy making but, nevertheless, having sometimes overlapping or conflicting guidelines and standards. While national tax policy tries to raise revenue by taxing what a country has access to, e.g., tourism, commodities and intellectual property, international tax policy is addressing taxation from a global perspective, limiting and sometimes clashing with a country’s specific aim. This creates uncertainty in the tax arena and can trigger a war on tax.

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With this in mind, TPA Global is facilitating an online conference (program below) together with the GTC network that will enable tax practitioners to keep up-to-date with the most recent developments in the field of tax policy and controversy in international tax and transfer pricing.

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The first day of the conference is focused on how uncoordinated tax policies put multiple claims on the same profit, thus resulting in a variety of taxing claims on the residual profits. We will discuss how onshoring of IP leads to a host of tax disputes by observing how German tax authorities explore the boundaries of taxing IP (registration rights), but also the Dutch Uber case and the consequences of the migration of its IP to the Netherlands. Another crucial topic that will be touched upon is tax valuation of IP and what are the main arguments of tax lawyers on the valuation approach and variables when going to court. In the second theme during the first day, we will discuss whether there are any realistic propositions to (re)allocate residual profits after Pillar I has been abandoned or whether policymakers should go back to the drawing board. Other breakout sessions will look at the “inclusive members” perspective, as well as how to redefine “Amount B” in an approach to simplify worldwide transfer pricing rules.

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During the second day we invite attendees to discuss leading disputes in the world of tax by looking into case studies meant to shed some light on the better ways of handling disputes today. We will also discuss how alternative dispute resolution is replacing common dispute resolution mechanisms, by taking leading court cases such as Coca Cola and Medtronic as examples to portray how a lengthy and tedious process could have been handled in a more efficient way through tools such as alternative dispute resolution. 

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Platform of streaming: Zoom

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Days: May 26, 2021; June 2, 2021

 

AGENDA

Each day has two panel discussions for the whole audience and thereafter break out rooms facilitated by 1-2 specialists. 

 

Day 1 -  Wednesday, May 26, 2021

16.00 – 16.15 Welcome message and introduction

 

16.15 – 17.00 Panel discussion: How on shoring of IP leads to a host of tax disputes?

 

17.00 – 17.45 Break out rooms 

Room 1 – Recreating nexus for intangibles

Case 1: How the German tax authorities explore the boundaries of taxing IP (registration) rights?

Case 2: The Dutch Uber Case - will the migration of IP to the Netherlands lead to tax benefits?

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Room 2 - How to widen the 'amount B' definition under a consensus model - a road to Transfer Pricing simplification?

 

17.45 – 18.30 Panel discussion: What is the realistic proposition to (re)allocate residual profits after Pillar I has been                                                          abandoned? 

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18.30 – 19.20 Break out rooms 

Room 1 - Rethinking Pillar I

Case 1: Pillar I the opposite to a consensus model - or how to go back to the drawing board?  

Case 2: What is the position of the inclusive members - are they seeing benefits to stay onboard? 

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Room 2 – What are the standard arguments pro and con on tax valuation of intangibles when going to court?

 

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Day 2 - Wednesday, June 2, 2021 

16.00 – 16.15 Introduction

 

16.15 – 17.00 Panel discussion: How to handle complex disputes - an introduction to case studies 

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17.00 – 17.45 Break out rooms

Room 1 - The full story on Vodafone and Cairn arbitral award

 

Room 2 - Allocation of risks and corresponding profits - the special case on high risk high return for investors

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17.45 – 18.30 Panel discussion: An ADR perspective to disputes - a trend of the future?

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18.30 – 19.20 Break out rooms - Alternative dispute resolution replacing common dispute resolution

Room 1 - How to resolve the Coca Cola dispute with the IRS

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Room 2 - How to resolve the Chevron dispute with the ATO

 

TPA Global has organized this conference in close co-operation with a group of independent tax litigators working together as part of a Global Tax Controversy network. 

 

For more information please contact

Yvonne Chin, email: y.chin@tpa-global.com or telephone: +31 20 462 3530

Ruzana Tunku, email: r.tunku@tpa-global.com or telephone: +31 20 262 2980

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Click here for the selection of profiles of facilitators for the above-mentioned sessions.