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17TH ANNUAL
TAX PLANNING STRATEGIESU.S. AND EUROPEHOTEL ARTS • BARCELONA, SPAIN6-7 APRIL 2017
WEALTH MANAGEMENT AND TAX EXECUTIVES WORKSHOPSCUATRECASAS • BARCELONA, SPAIN5 APRIL 2017
CONFERENCE PROGRAM
USA Branch
17th Annual Tax Planning Strategies – U.S. and Europe2
ORGANIZERSAmerican Bar Association Section of Taxation1050 Connecticut Avenue, NW, Suite. 400, Washington, DC 20036www.americanbar.org/groups/taxation.html
As the national representative of the legal profession, the mission of the ABA Section of Taxation is to serve our members and the public through education and leadership to achieve an equitable, efficient, and workable tax system. The Tax Section puts all of the latest information on administrative and procedural developments right at your fingertips. Our publications, programs, and expert advice help you navigate the constantly changing landscape of tax law.
International Fiscal Association – USA Branch2604 Elmwood Avenue, Suite 347, Rochester, NY 14618, USAwww.ifausa.org
Formed in 1938, the International Fiscal Association is a leading non-governmental, international organization dealing with tax matters. The USA Branch is the largest national IFA branch, with approximately 1,000 members. The Branch hosts a two-day conference in late February/early March of each year with presentations by eminent international tax experts on topics, planning ideas and issues of current importance. The USA Branch also holds joint meetings each year with branches from other countries.
International Bar Association, Taxes Committee4th Floor, 10 Saint Bride Street, London EC4A 4AD, Englandwww.ibanet.org
The International Bar Association (IBA) is the world’s leading organization of international legal practitioners, bar associations and law societies. The IBA influences the development of international law reform and shapes the future of the legal profession throughout the world. It has a membership of over 45,000 individual lawyers and 200 bar associations and law societies spanning all continents. It has considerable expertise in providing assistance to the global legal community as well as being a source of distinguished legal commentators for international news outlets.
Tax Executives Institute, Inc.1200 G Street, NW, Suite 300, Washington, DC 20005, USAwww.tei.org
IFA Spanish Branch: Asociación Española de Derecho Financiero (AEDF)http://www.aedf-ifa.org/
American Bar Association Section of International Law1050 Connecticut Avenue, NW, Suite. 400, Washington, DC 20036www.americanbar.org/groups/international_law
USA Branch
For more information, visit http://shopaba.org/17taxeurope 3
CONFERENCE CO-CHAIRSAlbert Collado, Garrigues, Barcelona, SpainCarol P. Tello, Eversheds Sutherland (US) LLP, Washington, DC, USASonia Velasco, Cuatrecasas, Barcelona, Spain
CONFERENCE PLANNING COMMITTEEJoan C. Arnold, Pepper Hamilton LLP, Philadelphia, PA, USAJosé Blasi, Monereo Meyer Marinel-lo Abogados, Barcelona, SpainPeter H. Blessing, KPMG LLP, New York, NY, USAThierry Boitelle, Bonnard Lawson, Geneva, SwitzerlandOlga Boltenko, Boltenko Law, Zurich, SwitzerlandGuillermo Canalejo, Uría Menéndez, Madrid, SpainFrancesco Capitta, Macchi di Cellere Gangemi, Rome, ItalyStuart Chessman, Vivendi S.A., New York, NY, USAOlivier Dauchez, Gide Loyrette Nouel, Paris, FranceEli Dicker, Tax Executives Institute, Inc., Washington, DC, USAPeter H. M. Flipsen, Simmons & Simmons LLP, Amsterdam, NetherlandsAnders Oreby Hansen, Bech-Bruun, Copenhagen, DenmarkHal Hicks, Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC, USAMichael Hirschfeld, Andersen Tax, New York, NY, USARachel D. Kleinberg, Davis Polk & Wardwell LLP, Menlo Park, CA, USASara Luder, Slaughter and May, London, EnglandJörg W. Lüttge, Flick Gocke Schaumburg, Bonn, GermanyPeter Maher, A & L Goodbody, Dublin, IrelandEduardo Martínez-Matosas, Gómez-Acebo & Pombo, Barcelona, SpainRaul-Angelo Papotti, Studio Legale Chiomenti, Milan, Italy Alain Ranger, Fasken Martineau DuMoulin LLP, Montreal, QC, CanadaDirk J.J. Suringa, Covington & Burling LLP, Washington, DC, USA
PAST LOCAL CONFERENCE CHAIRS (2012-2016)Bruno Gangemi, Macchi di Cellere Gangemi, Rome, ItalyStefano Petrecca, Macchi di Cellere Gangemi, Rome, ItalyPia Dorfmueller, P+P Pöllath + Partners, Frankfurt am Main, GermanyThierry Boitelle, Bonnard Lawson, Geneva, SwitzerlandJean-Blaise Eckert, Lenz & Staehelin, Geneva, SwitzerlandGareth Amdor, King & Wood Mallesons LLP, London, EnglandPeter Maher, A&L Goodbody, Dublin, IrelandGerald Gahleitner, LeitnerLeitner, Linz, AustriaClemens Philipp Schindler, Schindler and Partners, Vienna, AustriaChristian Wimpissinger, Binder Grösswang, Vienna, Austria
INFORMATION
17th Annual Tax Planning Strategies – U.S. and Europe4
WORKSHOPS VENUECuatrecasasDiagonal, 19108018 BarcelonaWebsite: http://www.cuatrecasas.com/office/barcelona.html
CONFERENCE VENUEHotel ArtsCarrer de la Marina, 19-2108005 BarcelonaWebsite: http://www.hotelartsbarcelona.com/en
DESCRIPTIONThe Conference will focus on practical planning strategies for multinational corporations and their international advisors, as well as provide insight into how government tax officials may view the international tax landscape in light of important international developments that impact corporate taxpayers.
As the United States introduced game changing debt-equity rules, the opening panel will examine the new U.S. regulations and how other countries are treating debt-equity issues and the resulting impact on cross-border transactions. Brexit has also raised numerous practical technical issues as to how it may impact taxation of cross-border transactions and relationships. A panel of Brexit experts will explore those technical issues in detail. State Aid proposed recoveries have continued to raise issues on both sides of the Atlantic. The U.S. Treasury issued a White Paper detailing its view of the application of State Aid to U.S. companies and also issued a notice that would impact potential claims of foreign tax credits that may result from payments made under State Aid requirements. Our State Aid panel will review the technical issues raised by the recent events. Two panels will tackle BEPS-related issues with one focusing on Action 7 that addresses permanent establishment issues and a second panel taking on the more general treaty issues, including the multilateral instrument.
Designed for international tax professionals from industry and private practice, other sessions will cover:
• Transfer pricing dispute resolution including APAs, tax litigation, and MAP settlements;• Start-up companies; venture capital; and remuneration of investors;• Structuring deals in funds and cross-border real estate investment strategies;• Developments in transparency and exchange of information;• M&A transactions and trends.
Panelists will include industry leaders, senior government officials, and leading tax practitioners from the United States and Europe.
As in past years, the Conference will be supplemented by half-day Private Wealth Management and Tax Executives Workshops on Wednesday, 5 April. Numerous networking opportunities will be provided and a conference reception will be held on Thursday evening.
INFORMATION
For more information, visit http://shopaba.org/17taxeurope 5
CONFERENCE MATERIALS & APPMaterials for the Workshops and Conference are available at the following website:http://www.americanbar.org/groups/taxation/events_cle/meeting_materials/17eur_materials.html
Stay connected with our mobile conference application. Download the app by using your mobile device to visit the following URL: visit http://ambar.org/taxapps.
CLE CREDITThe ABA directly applies for and ordinarily receives CLE credit for ABA programs in AK, AL, AR, AZ, CA, CO, DE, GA, GU, HI, IA, IL, IN, KS, KY, LA, MN, MS, MO, MT, NH, NM, NV, NY, NC, ND, OH, OK, OR, PA, PR, SC, TN, TX, UT, VT, VA, VI, WA, WI, and WV. These states sometimes do not approve a program for credit before the program occurs. This transitional program is approved for both newly admitted and experienced attorneys in NY. Attorneys may be eligible to receive CLE credit through reciprocity or attorney self-submission in other states. For more information about CLE accreditation in your state, visit http://www.americanbar.org/groups/taxation/events_cle/fall_cle.html or email [email protected].
CPE CREDITThe American Bar Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: http://www.learningmarket.org.
ABA OPEN MEETINGS POLICYIn accordance with the American Bar Association Open Meetings Policy, all ABA programs are open to the media unless they are to conduct business sessions of a confidential nature. The Association encourages media coverage of its activities. If you have questions about this policy, please contact the ABA Tax Section at +1.202.662.8670.
CONTENT DISCLAIMERAll Workshop and Conference content, including live, recorded, and written presentations, represents the opinions of the authors and speakers and should not be construed to be those of either the American Bar Association or Section of Taxation unless adopted pursuant to the bylaws of the Association. Nothing contained herein is to be considered as the rendering of legal advice for specific cases, and readers are responsible for obtaining such advice from their own legal counsel. This Workshop and Conference content and any forms and agreements herein are intended for educational and informational purposes only.
PHOTOGRAPHY AND VIDEONote that by attending the Conference, attendees have agreed to the terms of the American Bar Association Image/Audio/Video Release which allows images, audio, and video recorded on site to be used for educational and promotional purposes by the American Bar Association.
INFORMATION
17th Annual Tax Planning Strategies – U.S. and Europe6
WEDNESDAY5 APRIL 2017
WEALTH MANAGEMENT & TAX EXECUTIVES WORKSHOPS
Venue: Cuatrecasas, Diagonal, 191, 08018 Barcelona
1230 – 1700 Registration of Delegates Atrio
1315 – 1330 Workshop Introduction Sala Polivalente
1330 – 1500 Wealth Management Workshop 1 AuditoriLife Is Short: Buy the Shoes and Plan for Your InheritanceThis panel will discuss Inheritance Tax Planning Strategies for HNWIs that move from one country to another. Experts from selected jurisdictions will address the sometimes overlooked issues involved with migration, such as inheritance or estate taxes, and will provide the latest structural planning strategies to avoid such pitfalls.
Co-ChairsJosé Blasi, Monereo Meyer Marinel-lo Abogados, Barcelona, SpainThierry Boitelle, Bonnard Lawson, Geneva, Switzerland
SpeakersBruno Gangemi, Macchi di Cellere Gangemi, Rome, ItalyLine-Alexa Glotin, UGGC Avocats, Paris, FranceDirk-Jan Maasland, Loyens & Loeff N.V., Amsterdam, NetherlandsMichael G. Pfeifer, Caplin & Drysdale, Chartered, Washington, DC, USA
1330 – 1500 Tax Executives Workshop 1 A02.01Inbound Company Toolkit – U.S. Tax Reform: What’s Come and What’s Coming?• Legislative Proposals
• Planning Implications
• Characterizing Inbound Debt – Section 385 and Beyond
Co-ChairsEli J. Dicker, Tax Executives Institute, Inc., Washington, DC, USA
SpeakersPeter Flynn, Director of Tax, Allergan, Dublin, IrelandKimberly T. Majure, KPMG LLP, Washington, DC, USAVance Sider, Thomson Reuters, Zurich, SwitzerlandAlden Y. Sonander, KPMG LLP, New York, NY, USA
1500 – 1530 Networking Coffee Break
For more information, visit http://shopaba.org/17taxeurope 7
1530 – 1700 Wealth Management Workshop 2 AuditoriWho Is Guilty? Initiatives Against Facilitators of Tax EvasionCountries globally are aggressively targeting the serious problem of tax evasion by their citizens and residents through the use of offshore accounts and structures. Apart from targeting the actual individuals, governments are focusing on foreign financial institutions and others that facilitate tax evasion. This panel will overview the current initiatives of the United States, the United Kingdom, Spain and Switzerland against the facilitation of tax evasion and actions that financial institutions and other intermediaries should take to prevent culpable conduct.
Co-ChairsOlga Boltenko, Boltenko Law, Zurich, Switzerland Alan W. Granwell, Sharp Partners P.A., Washington, DC, USA
SpeakersDaniel Bader, Bär & Karrer, Zurich, SwitzerlandPatricia García Mediero, Avantia Asesoramiento Fiscal y Legal S.L., Bilbao, SpainHeather Gething, Herbert Smith Freehills, London, EnglandAndrew Miller, Walkers, Cayman Islands
1530 – 1700 Tax Executives Workshop 2 A02.01Inbound Company Toolkit – Tax Controversy Tools: What’s Left?• IRS Audit Campaigns
• Foreign Activity in the United States (Federal)
• State Tax Audit Activity
Co-ChairsEli J. Dicker, Tax Executives Institute, Inc., Washington, DC, USA
SpeakersPeter Flynn, Director of Tax, Allergan, Dublin, IrelandKimberly T. Majure, KPMG LLP, Washington, DC, USAVance Sider, Thomson Reuters, Zurich, SwitzerlandAlden Y. Sonander, KPMG LLP, New York, NY, USA
1700 – 1800 Workshop Reception Floor A07
The Wealth Management and Tax Executives Workshops are sponsored by:
WEDNESDAY5 APRIL 2017
17th Annual Tax Planning Strategies – U.S. and Europe8
THURSDAY6 APRIL 2017
TAX PLANNING STRATEGIES CONFERENCE — DAY 1
Venue: Hotel Arts, Carrer de la Marina, 19-21, 08005 Barcelona
0800 – 1730 Casals PrefunctionRegistration of Delegates
0800 – 0845 Casals PrefunctionContinental Breakfast
0845 – 0900 Saló Pau CasalsConference Opens with Co-Chair’s RemarksCo-ChairCarol P. Tello, Eversheds Sutherland (US) LLP, Washington, DC, USA
0900 – 1030 Plenary Session Saló Pau CasalsCross-Border and Other Debt/Equity Issues and ConsiderationsDetermination of whether financial instruments are debt or equity for tax purposes has enormous implications for corporations, especially in the cross-border area, but also on a purely domestic level. This panel will address the issues and considerations raised in a variety of settings. Included in the discussion is an overview of highly controversial U.S. proposed debt-equity regulations under Section 385 and the more moderate final debt equity regulations issued in Fall 2016.
Co-Chairs Hal Hicks, Skadden, Arps, Slate, Meagher & Flom LLP, Washington, DC, USASonia Velasco, Cuatrecasas, Barcelona, Spain
SpeakersEwout van Asbeck, Van Doorne N.V., Amsterdam, NetherlandsDamien Crossley, Macfarlanes LLP, London, EnglandMarion Sangen-Emden, Heuking Kühn Lüer Wojtek, Düsseldorf, GermanySusanne Schreiber, Bär & Karrer AG, Zurich, SwitzerlandGordon Warnke, Linklaters LLP, New York, NY, USA
1030 – 1100 Networking Coffee Break Casals Prefunction
For more information, visit http://shopaba.org/17taxeurope 9
THURSDAY6 APRIL 2017
1100 – 1230 Concurrent Session A Saló GranadosRewriting the Tax RulesThis panel will look at how the changing political landscape in the United States and Europe might affect cross border tax planning strategies. In the U.S., business tax reform proposals made by the Administration and in Congress would represent a fundamental change for U.S. multinationals and foreign multinationals with U.S. operations or contacts. Within Europe, Brexit and other anti-EU sentiment sits alongside increasingly far-reaching EU tax policies, such as the State Aid challenges and a revised push for a common consolidated corporate tax base. Individual European States continue to enact legislation inspired by BEPS. Should multinationals wait and see or should they be taking steps now to future-proof their cross-border structures?
Co-ChairsPeter M. Daub, Morgan, Lewis & Bockius LLP, Washington, DC, USASara Luder, Slaughter and May, London, England
SpeakersOlivier Dauchez, Gide Loyrette Nouel, Paris, FranceJordi Domínguez, Latham & Watkins, Madrid, SpainJohn Gulliver, Mason Hayes Curran, Dublin, IrelandWilhelm Haarmann, Linklaters LLP, Frankfurt am Main, Germany
1100 – 1230 Concurrent Session B Saló ClavéTransfer Pricing ControversyMultinational companies continue to face enhanced transfer pricing scrutiny with multiple jurisdictions regarding to TP audits. This will be an interactive session where the panelist will provide updates and informative examples regarding TP audits, Mutual Agreement Procedures (MAP) or Competent Authority (CA), Advance Pricing Agreements (unilateral and bilateral) Appeals, and TP litigation. The panelists will provide a government, company, and outside advisor perspective to handling various controversy matters and the pros and cons of the various approaches to resolving TP audits and adjustments.
Co-ChairsRaul-Angelo Papotti, Studio Legale Chiomenti, Milan, ItalyE. Miller Williams, Jr., EY, Washington, DC, USA
SpeakersJ. Clark Armitage, Caplin & Drysdale, Chartered, Washington, DC, USASandy Bhogal, Mayer Brown International LLP, London, EnglandNikolaj Bjørnholm, Bjørnholm Law, Copenhagen, DenmarkBruno Gibert, CMS Bureau Francis Lefebvre, Paris, FranceGauthier Halba, JCDecaux, Paris, FranceMontserrat Trapé, KPMG Abogados, Barcelona, Spain
17th Annual Tax Planning Strategies – U.S. and Europe10
6 APRIL 2017 THURSDAY1230 – 1400 Keynote Luncheon Saló Pau CasalsIs International Tax Policy Losing Sense of Direction – Where Are We Heading?Keynote IntroductionAlbert Collado, Garrigues, Barcelona, Spain
Keynote SpeakerKees van Raad, Professor Emeritus of International Tax Law, Leiden University, Leiden, Netherlands
1400 – 1530 Concurrent Session A Saló GranadosCurbing Treaty Abuse in an Ever Changing WorldThe panel will look at the state of affairs of the different anti-avoidance initiatives undertaken by the European Union, the OECD and the United States, mainly in the form of Principal Purpose Test and Limitation of Benefits provisions. The challenges faced by governments, tax advisors, income recipients and withholding agents when interpreting and applying these provisions will be discussed. The panel will also address alternatives to improve the practical application of the PPT and LoB provisions.
Co-ChairsGuillermo Canalejo, Uría Menéndez, Madrid, SpainDanielle Rolfes, Washington, DC, USA
SpeakersAlberto Bermejo, Ferrovial, Madrid, SpainKimberly S. Blanchard, Weil, Gotshal & Manges LLP, New York, NY, USAJörg W. Lüttge, Flick Gocke Schaumburg, Bonn, GermanyRiccardo Michelutti, Maisto e Associati, Milan, ItalyMark Stapleton, Dechert LLP, London, EnglandGesina van de Wetering, Van Campen Liem, Amsterdam, Netherlands
1400 – 1530 Concurrent Session B Saló ClavéIs More Sunshine Always Better? The Benefits, Risks, and Costs of International Tax Transparency Regimes and Exchange of InformationThe panel will focus on the impact of international tax transparency regimes. How will country by country reporting affect the tax planning and operations of multinational groups? Will the CRS be effective in reducing tax evasion? Will exchange of information actually work in an atmosphere of rising protectionism? How will governments use the information? These and other questions will be discussed amongst in-house tax experts, advisors and an outstanding representative from the Global Forum on Transparency.
For more information, visit http://shopaba.org/17taxeurope 11
Co-ChairsTorsten Engers, Flick Gocke Schaumburg, Frankfurt am Main, GermanyMichael H. Plowgian, KPMG LLP, Washington, DC, USA
SpeakersWalter H. Boss, Bratschi Wiederkehr & Buob Ltd., Zurich, SwitzerlandAgnès de l’Estoile Campi, CMS Bureau Francis Lefebvre, Paris, FranceStefano M. Ceccacci, UniCredit S.p.A., Milan, ItalyMaría José Garde, Deputy Director for International Taxation, Ministry of Finance, Madrid, SpainPhilip Kerfs, Head, International Cooperation Unit, Centre for Tax Policy and Administration, OECD, Paris, FranceClemens Philipp Schindler, Schindler Attorneys, Vienna, AustriaJan van den Tooren, Hamelink & Van den Tooren, The Hague, Netherlands
1530 – 1600 Networking Coffee Break Casals Prefunction
1600 – 1730 Concurrent Session A Saló GranadosState Aid Technical Issues and DevelopmentsDuring this session, a panel of EU tax experts and state aid practitioners will explore technical aspects and recent developments in the European Union regarding fiscal state aid, including recent opening decisions by the European Commission and the judgment by the European Court of Justice in the Spanish goodwill cases.
Co-ChairsPeter H. Blessing, KPMG LLP, New York, NY, USAKoen Morbée, Tiberghien, Brussels, Belgium
SpeakersJosé Luis Buendía, Garrigues, Brussels, BelgiumJoe Duffy, Matheson, Dublin, IrelandElisabetta Righini, Latham & Watkins, Brussels, BelgiumKarl Soukup, Director, State Aid: General Scrutiny and Enforcement, Directorate-General for Competition, European Commission, Brussels, BelgiumRobert B. Stack, Former Deputy Assistant Secretary (International Tax Affairs), U.S. Department of the Treasury, Washington, DC, USA
THURSDAY6 APRIL 2017
17th Annual Tax Planning Strategies – U.S. and Europe12
1600 – 1730 Concurrent Session B Saló ClavéStructuring Cross Border Fund Investments in Real EstateThe real estate market remains hot in many jurisdictions. And fund investors, including both taxable and tax-exempt investors, want to participate. This panel will focus on the ways that cross-border real estate investments should be structured for both taxable and tax-exempt funds, with an emphasis on (1) direct investment in real estate versus an investment in a (tax exempt or taxable) real estate company, (2) minimizing withholding tax (or getting a refund of taxes that must be withheld) and the use of an EU intermediate holding company in this context given the anti-abuse provisions introduced in the EU Parent-Subsidiary Directive, (3) restrictions on the deduction of interest and the impact of the EU Anti-Tax Avoidance Directive, (4) reducing or eliminating VAT and/or real estate transfer tax liability, and (5) reducing or eliminating capital gains taxation.
Co-ChairsPeter H. M. Flipsen, Simmons & Simmons LLP, Amsterdam, NetherlandsRichard M. Lipton, Baker & McKenzie LLP, Chicago, IL, USA
SpeakersBernadette Accili, Paul Hastings, Milan, ItalyKate Habershon, Morgan, Lewis & Bockius LLP, London, EnglandThierry Lesage, Arendt & Medernach, Luxembourg, LuxembourgThomas Perrot, Skadden, Arps, Slate, Meagher & Flom LLP, Paris, FranceJutta Schneider, Frankfurt am Main, GermanyPablo Serrano de Haro, Clifford Chance, Madrid, Spain
1830 – 2030 Conference Reception Fundació Antoni TàpiesJoin your fellow delegates for an offsite reception at Fundació Antoni Tàpies, a cultural center and museum dedicated to the life and works of the painter Antoni Tàpies.
Round trip transportation will be available at the group entrance on the ground floor of Hotel Arts departing at 1800.
Location: Fundació Antoni Tàpies, Carrer d’Aragó, 255, 08007 Barcelona
THURSDAY6 APRIL 2017
For more information, visit http://shopaba.org/17taxeurope 13
FRIDAY7 APRIL 2017
TAX PLANNING STRATEGIES CONFERENCE — DAY 2
Venue: Hotel Arts, Carrer de la Marina, 19-21, 08005 Barcelona
0800 – 1530 Casals PrefunctionRegistration of Delegates
0800 – 0845 Casals PrefunctionContinental Breakfast
0845 – 0900 Saló ClavéConference Opens with Co-Chair’s Remarks (Concurrent Session A)Co-ChairAlain Ranger, Fasken Martineau DuMoulin LLP, Montreal, QC, Canada
0845 – 0900 Saló GranadosConference Opens with Co-Chair’s Remarks (Concurrent Session B)Co-ChairSonia Velasco, Cuatrecasas, Barcelona, Spain
0900 – 1030 Concurrent Session A Saló ClavéInvesting in Startup Companies: Tax Planning for the Founders, VCs and EmployeesFor a startup, the choice of entity to minimize taxes, limit liability and allow for new investors is crucial and it has to allow for expansion and growth including a possible IPO lurking in the minds of all involved if successful. Capitalization of the company and ways to reward the founder, management, employees and venture capitalists in a tax efficient manner also lurk high on the list of what needs to be done. Popular structures in Ireland and elsewhere will be explored as well as possible tax legislation such as the United States‘ intermittent attempts to thwart carried interests and limit related party debt usage as well as the impact of the new Trump administration tax proposals. The panel also features a senior in-house person familiar with assisting start-ups who will raise some opportunities and ways to overcome obstacles and pitfalls that can occur.
17th Annual Tax Planning Strategies – U.S. and Europe14
FRIDAY7 APRIL 2017
Co-ChairsAilish Finnerty, Arthur Cox, Dublin, Ireland Michael Hirschfeld, Andersen Tax, New York, NY, USA
SpeakersPia Dorfmueller, P+P Pöllath + Partners, Frankfurt am Main, GermanyCarlos Gabarró, ALTALEX, SL, Barcelona, SpainKristin Konschnik, Withers LLP, London, EnglandMarco Melisse, Eversheds Sutherland, Milan, ItalyMax Tertinegg, Coinfinity GmbH, Graz, AustriaChristian Wimpissinger, Binder Grösswang, Vienna, Austria
0900 – 1030 Concurrent Session B Saló GranadosIP Incentive RegimesThe panel will discuss various IP incentive regimes being introduced by countries to attract high value activity, including research and development, and how the design of such regimes is being influenced by developments in the EU and by the OECD. The panel will also discuss recent cross border IP planning which companies are implementing in connection with corporate acquisitions and JVs and how such transactions may be an early stage alternative to a later inversion. Additionally, the panel of experts will also address the potential impact of U.S. Tax Reform proposals on IP planning by U.S. MNCs.
Co-ChairsPatrick Brown, General Electric Company, Stamford, CT, USAPeter Maher, A & L Goodbody, Dublin, Ireland
SpeakersAntonio Barba de Alba, Cuatrecasas, Gonçalves Pereira, Madrid, SpainFrancesco Capitta, Macchi di Cellere Gangemi, Rome, ItalyLuzius U. Cavelti, Altenburger Ltd, Zurich, SwitzerlandStuart Chessman, Vivendi S.A., New York, NY, USAMargriet Lukkien, Loyens & Loeff N.V., Amsterdam, NetherlandsWolf-Georg von Rechenberg, CMS Hasche Sigle, Berlin, Germany
1030 – 1100 Networking Coffee Break Casals Prefunction
For more information, visit http://shopaba.org/17taxeurope 15
1100 – 1230 Concurrent Session A Saló GranadosStructuring Cross Border Business After BEPS Action 7 – the New P.E. ChallengesThrough the use of case studies, the panel will examine how the proposed changes to Art. 5 (Permanent Establishment) of the OECD Model Convention based on BEPS Action 7 are (or should be) modifying inter-company cross border planning, including commissionaire and distributor arrangements and “preparatory and ancillary” planning. We will discuss how different countries are approaching the issue and how taxpayers are responding. The panel will also discuss whether the modifications will be a solution to the issues raised by abusive practices adopted by some multinational companies or, on the contrary, if it will give rise to new conflicts with the local tax authorities about the existence of a Permanent Establishment.
Co-ChairsJoan C. Arnold, Pepper Hamilton LLP, Philadelphia, PA, USAStefano Petrecca, Macchi di Cellere Gangemi, Rome, Italy
SpeakersFabio Chiarenza, Gianni, Origoni, Grippo, Cappelli & Partners, Rome, ItalyAnders Oreby Hansen, Bech-Bruun, Copenhagen, DenmarkAntti Lehtimaja, Krogerus, Helsinki, FinlandAndrew Loan, Fieldfisher LLP, London, EnglandEduardo Martínez-Matosas, Gómez-Acebo & Pombo, Barcelona, SpainFloran Ponce, Lenz & Staehelin, Geneva, Switzerland
1100 – 1230 Concurrent Session B Saló ClavéTrends in Cross-Border M&A TransactionsThe panel will discuss recent trends and interesting issues in cross-border M&A transactions, including corporate migration/inversion transactions, spin-offs as an M&A technique, the increasing use of warranty and indemnity insurance, contractual protections with respect to State Aid risks, changing rules on debt financing, other impacts of BEPS on acquisition structures, and post-acquisition integration.
Co-ChairsLydia Challen, Allen & Overy LLP, London, EnglandRachel Kleinberg, Davis Polk & Wardwell LLP, Menlo Park, CA, USA
SpeakersPierre-Henri Durand, Bredin Prat, Paris, FranceReto Heuberger, Homburger AG, Zurich, SwitzerlandSam Kaywood, Alston & Bird LLP, Atlanta, GA, USASonya Manzor, William Fry, Dublin, IrelandJean Schaffner, Allen & Overy LLP, Luxembourg, LuxembourgAndrea Silvestri, Bonelli Erede Pappalardo Studio Legale, Milan, Italy
FRIDAY7 APRIL 2017
17th Annual Tax Planning Strategies – U.S. and Europe16
1230 – 1400 Networking Luncheon Saló Pau Casals
1400 – 1530 Plenary Session Saló GranadosGovernment RoundtableGovernment implementation of the BEPS’ action items is underway and the text of the Multilateral Instrument (MLI) to modify bilateral has been agreed. Implementation of BEPS and the MLI is likely to reveal unanswered questions and the possibility of disagreements not just among governments and taxpayers, but also among governments. With a continuing focus on eliminating tax avoidance opportunities, European Union countries are facing the implementation of the Anti-Tax Avoidance Directive and debating re-launch of the proposed CCCTB directive. At the same time, the European Commission has undertaken a number of investigations of state aid purportedly granted through EU member states’ income tax regimes. Meanwhile, the United States is debating fundamental income tax reform that could dramatically reshape the taxation of U.S. companies’ international operations. All of these will pose great challenges to governments and business alike, and will have a dramatic impact on the way multinational groups structure their cross border investments and transactions. A panel of government representatives will discuss how EU member states and the United States are managing the changes as well as what they see ahead for the taxation of cross border investment and transactions.
Co-ChairsAlbert Collado, Garrigues, Barcelona, SpainPamela F. Olson, PwC, Washington, DC, USA
SpeakersMaría José Garde, Deputy Director for International Taxation, Ministry of Finance, Madrid, SpainMartin Kreienbaum, Director General - International Taxation, Federal Ministry of Finance, Berlin, Germany and Chair, Committee on Fiscal Affairs, OECDAchim Pross, Head, International Co-operation and Tax Administration Division, OECD, Paris, FranceRobert B. Stack, Former Deputy Assistant Secretary (International Tax Affairs), U.S. Department of the Treasury, Washington, DC, USAMike Williams, Director, Business and International Tax, HM Treasury, London, England and Chair, BEPS Multilateral Instrument Ad Hoc Group, OECD
1530 Conference Closes
FRIDAY7 APRIL 2017
For more information, visit http://shopaba.org/17taxeurope 17
CONFERENCE DELEGATES as of 28 March
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Bernadette Accili* Paul Hastings LLP Milan, Italy
Egle Akele Magnusson Vilnius, Lithuania
Pedro Amat Cuatrecasas Barcelona, Spain
J. Clark Armitage* Caplin & Drysdale, Chtd. Washington, DC, USA
Joan C. Arnold** Pepper Hamilton LLP Philadelphia, PA, USA
Susana Arroyo Finreda UAB Vilnius, Lithuania
Ewout van Asbeck* Van Doorne N.V. Amsterdam, Netherlands
Daniel Bader* Bär & Karrer Zurich, Switzerland
Antonio Barba de Alba* Cuatrecasas Madrid, Spain
Daniel Beeton Duff & Phelps London, England
Alberto Bermejo* Ferrovial Madrid, Spain
Jack Bernstein Aird & Berlis LLP Toronto, ON, Canada
Sandy Bhogal* Mayer Brown International LLP London, England
Eric Biehl Church Harris Johnson & Williams Great Falls, MT, USA
Jaroslaw Bieronski Soltysinski Kawecki & Szlezak Warsaw, Poland
Joachim M. Bjerke BA-HR Oslo, Norway
Nikolaj Bjørnholm* Bjørnholm Law Copenhagen, Denmark
Kimberly S. Blanchard* Weil, Gotshal & Manges LLP New York, NY, USA
José Blasi** Monereo Meyer Marinel-lo Abogados Barcelona, Spain
Peter H. Blessing** KPMG LLP New York, NY, USA
David te Boekhorst The Corpag Group Amsterdam, Netherlands
Michiel Boeren Tiberghien Luxembourg Sàrl Luxembourg, Luxembourg
Thierry Boitelle** Bonnard Lawson Geneva, Switzerland
Olga Boltenko** Boltenko Law Zurich, Switzerland
Willem Bongaerts Bird & Bird The Hague, Netherlands
Walter H. Boss* Bratschi Wiederkehr & Buob Ltd. Zurich, Switzerland
Patrick Brown** General Electric Company Stamford, CT, USA
José Luis Buendía* Garrigues Brussels, Belgium
Andreas Bussman Roschier, Attorneys Ltd Helsinki, Finland
Guillermo Canalejo Lasarte** Uría Menéndez Madrid, Spain
Francesco Capitta* Macchi di Cellere Gangemi Rome, Italy
Delicia M. Capocasale Cuatrecasas Barcelona, Spain
Stefano Carmini Studio Legale Carmini & Associati Milan, Italy
Raffaele Castaldo Studio Legale Carmini & Associati Milan, Italy
17th Annual Tax Planning Strategies – U.S. and Europe18
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Luzius U. Cavelti* Altenburger Ltd Zurich, Switzerland
Stefano M. Ceccacci* UniCredit S.p.A. Milan, Italy
Lydia Challen** Allen & Overy LLP London, England
Stuart Chessman* Vivendi S.A. New York, NY, USA
Fabio Chiarenza* Gianni, Origoni, Grippo, Cappelli & Partners Rome, Italy
Silvio Cilia Corrieri Cilia Legal Ta’ Xbiex, Malta
Michele Citarella CBA Studio Legale E Tributario Milan, Italy
Matthias Clement Van Doorne N.V. Amsterdam, Netherlands
Albert Collado** Garrigues Barcelona, Spain
Michel Collet CMS Bureau Francis Lefebvre Paris, France
Ceriel Coppus Kraaijeveld Coppus Legal Amsterdam, Netherlands
Damien Crossley* Macfarlanes LLP London, England
Matthew Cullen Sharp Partners P.A. Zurich, Switzerland
Peter M. Daub** Morgan, Lewis & Bockius LLP Washington, DC, USA
Olivier Dauchez* Gide Loyrette Nouel Paris, France
Thomas Day EY Munich, Germany
Alicia de Carlos Cuatrecasas Barcelona, Spain
Agnès de l’Estoile Campi* CMS Bureau Francis Lefebvre Paris, France
Raymond De Looze Red the Network BV Den Bosch, Netherlands
Eli J. Dicker** Tax Executives Institute, Inc. Washington, DC, USA
Jordi Domínguez* Latham & Watkins Madrid, Spain
Paul Doralt Dorda Brugger Jordis Vienna, Austria
Pia Dorfmueller* P+P Pöllath + Partners Frankfurt am Main, Germany
Joe Duffy* Matheson Ormsby Prentice Dublin, Ireland
Melissa Dunkley MD Advisory Ltd Leicester, England
Carlos Durán Uría Menéndez Barcelona, Spain
Pierre-Henri Durand* Bredin Prat Paris, France
Torsten Engers** Flick Gocke Schaumburg Frankfurt am Main, Germany
Beate Erwin Ruchelman PLLC New York, NY, USA
Alejandro Escoda Cuatrecasas Barcelona, Spain
Álvaro Escuder Cuatrecasas Barcelona, Spain
Marina Esquerra Arco Abogados y Asesores Tributarios Barcelona, Spain
Belen Fernandez Finreda UAB Vilnius, Lithuania
Ailish Finnerty** Arthur Cox Dublin, Ireland
Peter H. M. Flipsen** Simmons & Simmons LLP Amsterdam, Netherlands
CONFERENCE DELEGATES as of 28 March
For more information, visit http://shopaba.org/17taxeurope 19
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Peter Flynn* Allergan Dublin, Ireland
Ramon Fontanilles IGMASA Management Andorra La Vella, Andorra
Eric Fort Arendt & Medernach Luxembourg, Luxembourg
William M. Funk Law Office of William M. Funk New York, NY, USA
Carlos Gabarró* ALTALEX, S.L. Barcelona, Spain
Gerald Gahleitner Leitnerleitner Linz, Austria
Bruno Gangemi* Macchi di Cellere Gangemi Rome, Italy
Patricia García Mediero* Avantia Asesoramiento Fiscal y Legal Bilbao, Spain
Monica Garcia-Perrote Cuatrecasas Barcelona, Spain
María José Garde* Ministry of Finance Madrid, Spain
José Luis Gaudier Cuatrecasas Barcelona, Spain
Heather Gething* Herbert Smith Freehills LLP London, England
Bruno Gibert* CMS Bureau Francis Lefebvre Paris, France
Line-Alexa Glotin* UGGC Avocats Paris, France
Collette C. Goodman Goodwin Washington, DC, USA
Shefali Goradia BMR Advisors LLP Mumbai, India
Alan W. Granwell** Sharp Partners P.A. Washington, DC, USA
Raquel Guevara MNKS Luxembourg, Luxembourg
John Gulliver* Mason Hayes & Curran Dublin, Ireland
Wilhelm Haarmann* Linklaters LLP Frankfurt am Main, Germany
Kate Habershon* Morgan, Lewis & Bockius LLP London, England
Gauthier Halba* JCDecaux Paris, France
Christina Hammarstrand Swedish Tax Agency Gothenburg, Sweden
Anders Oreby Hansen* Bech-Bruun Copenhagen, Denmark
Reto Heuberger* Homburger AG Zurich, Switzerland
Hal Hicks** Skadden, Arps, Slate, Meagher & Flom LLP Washington, DC, USA
Michael Hirschfeld** Andersen Tax New York, NY, USA
Joan Hortala Cuatrecasas Barcelona, Spain
Marius Ionescu Nestor Nestor Diculescu Kingston Petersen Bucharest, Romania
Hervé Israel Cabinet Bornhauser Paris, France
Deborah J. Jacobs Law Office of Deborah J. Jacobs New York, NY, USA
Thomas Jacobsen Papilio Services Limited Valletta, Malta
Casper Jensen Kromann Reumert Copenhagen, Denmark
Ove Jenssen Sarpsborg, Norway
David Jervis Eversheds Sutherland London, England
Sam Kaywood* Alston & Bird LLP Atlanta, GA, USA
CONFERENCE DELEGATES as of 28 March
17th Annual Tax Planning Strategies – U.S. and Europe20
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Philip Kerfs* OECD Paris, France
Rachel D. Kleinberg** Davis Polk & Wardwell LLP Menlo Park, CA, USA
Oksana Kneychuk Eterna Law Kyiv, Ukraine
Kristin Konschnik* Withers LLP London, England
Friggo Kraaijeveld Kraaijeveld Coppus Legal Amsterdam, Netherlands
Paul Kraan Van Campen Liem Amsterdam, Netherlands
Martin Kreienbaum* Federal Ministry of Finance Berlin, Germany
Ernesto Lacambra Cases & Lacambra Barcelona, Spain
Aija Lasmane SORAINEN Riga, Latvia
Antti Lehtimaja* Krogerus Helsinki, Finland
Thierry Lesage* Arendt & Medernach Luxembourg, Luxembourg
Patricia Lesser Buchanan Ingersoll & Rooney PC Washington, DC, USA
Kim D. Lexner Zurich, Switzerland
Sanna Linna-Aro Castrén & Snellman Attorneys Ltd Helsinki, Finland
Richard M. Lipton** Baker & McKenzie LLP Chicago, IL, USA
Andrew Loan* Fieldfisher LLP London, England
Sara Luder** Slaughter and May London, England
Margriet Lukkien* Loyens & Loeff N.V. Amsterdam, Netherlands
Jörg W. Lüttge* Flick Gocke Schaumburg Bonn, Germany
Dirk-Jan Maasland* Loyens & Loeff N.V. Amsterdam, Netherlands
Peter Maher** A & L Goodbody Dublin, Ireland
Kimberly J. Tan Majure* KPMG LLP Washington, DC, USA
Dainius Malinauskas Finreda UAB Vilnius, Lithuania
Sonya Manzor* William Fry Dublin, Ireland
Gerben Markink Red the Network BV Den Bosch, Netherlands
Josep Marsal Cuatrecasas Barcelona, Spain
Sylvan Martha HBM Group Amsterdam, Netherlands
Juan Martinez Martinez Reynal Grant Thornton Asesores SLP Madrid, Spain
Eduardo Martínez-Matosas* Gómez-Acebo & Pombo Barcelona, Spain
Rezarta Mataj Tirana, Albania
Katrin Maziul Broseta Abogados Zurich, Switzerland
Marco Melisse* Eversheds Sutherland Milan, Italy
Riccardo Michelutti* Maisto e Associati Milan, Italy
Andrew Miller* Walkers Tortola, British Virgin Islands
Wendela Moes Hamelink & Van den Tooren The Hague, Netherlands
Lorenzo Molè Ferrero International SA Luxembourg, Luxembourg
CONFERENCE DELEGATES as of 28 March
For more information, visit http://shopaba.org/17taxeurope 21
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
Monika Molnar MME Tax AG Zug, Switzerland
Koen Morbée** Tiberghien Brussels, Belgium
Andreas Müller MME Tax AG Zug, Switzerland
Honore Ndondjie Gainesville, FL, USA
Boudewijn Niels Atlas Tax Lawyers Amsterdam, Netherlands
William Norman Ord & Norman Los Angeles, CA, USA
Michael Norremark Kromann Reumert Copenhagen, Denmark
Michal Nowacki Wardynski & Partners Warsaw, Poland
Mika Ohtonen Roschier, Attorneys Ltd. Helsinki, Finland
Pamela F. Olson** PwC Washington, DC, USA
James T. O’Neal, III AMMC Law SA Luxembourg, Luxembourg
Frederic Paget UBS Wealth Management Luxembourg, Luxembourg
Raul-Angelo Papotti** Studio Legale Chiomenti Milan, Italy
Jenni Parviainen Castrén & Snellman Attorneys Ltd Helsinki, Finland
Thomas Perrot* Skadden, Arps, Slate, Meagher & Flom LLP Paris, France
François Petit Mayfair Trust S.À R.L. Walferdange, Luxembourg
Stefano Petrecca** Macchi di Cellere Gangemi Rome, Italy
Michael G. Pfeifer* Caplin & Drysdale, Chtd. Washington, DC, USA
Helmut Pikmets TGS Varul Tallinn, Estonia
Wayne Pisani Grant Thornton LLP Swatar, Malta
Michael H. Plowgian** KPMG LLP Washington, DC, USA
Floran Ponce* Lenz & Staehelin Geneva, Switzerland
Achim Pross* OECD Paris, France
Yves Prussen Elvinger Hoss & Prussen Luxembourg, Luxembourg
Alain Ranger Fasken Martineau Dumoulin LLP Montreal, QC, Canada
Elisabetta Righini* Latham & Watkins Brussels, Belgium
Arne Riis Accura Advokatpartnerselskab Hellerup, Denmark
Leendert Johannes Rijnhout Nautadutilh N.V. Rotterdam, Netherlands
Marina Rincon Gomez-Acebo & Pombo Madrid, Spain
Javier Rodriguez Cuatrecasas New York, NY, USA
Danielle Rolfes** Washington, DC, USA
Takashi Saida Tokyo, Japan
Emma Sánchez Cuatrecasas Barcelona, Spain
Marion Sangen-Emden* Heuking Kühn Lüer Wojtek Düsseldorf, Germany
Sinan Sar United Trust Luxembourg, Luxembourg
Jean Schaffner* Allen & Overy LLP Luxembourg, Luxembourg
CONFERENCE DELEGATES as of 28 March
17th Annual Tax Planning Strategies – U.S. and Europe22
Clemens Philipp Schindler* Schindler Attorneys Vienna, Austria
Michael Schmidt Schmidt Taxlaw Frankfurt am Main, Germany
Niklas Schmidt Wolf Theiss Vienna, Austria
Jutta Schneider* Frankfurt am Main, Germany
Susanne Schreiber* Bär & Karrer Zurich, Switzerland
Sebastiano Sciliberto Eversheds Sutherland Milan, Italy
Pablo Serrano de Haro* Clifford Chance Madrid, Spain
Lee Sheppard Tax Analysts Arlington, VA, USA
Vance Sider* Thomson Reuters Zurich, Switzerland
Cesare Silvani
Maisto e Associati Milan, Italy
Andrea Silvestri* Bonelli Erede Pappalardo Studio Legale Milan, Italy
Christian Sjoqvist Setterwalls Advokatbyra AB Gothenburg, Sweden
Alexander Slager Hill Smith King & Wood Amsterdam, Netherlands
Remco Smorenburg Norton Rose Fulbright Amsterdam, Netherlands
Alden Y. Sonander* KPMG LLP New York, NY, USA
Niclas H. Sonne Horten Advokatpartnerselskab Hellerup, Denmark
Karl Soukup* European Commission Brussels, Belgium
Robert B. Stack* Washington, DC, USA
Mark Stapleton* Dechert LLP London, England
Sjoerd Stokmans Van Doorne N.V. Amsterdam, Netherlands
Christian Maria Strik Strik Advocaten En Belastingadviseurs Amsterdam, Netherlands
John Sweeney Harsco Luxembourg Sarl Dudelange, Luxembourg
Teresa N. Taylor Education Counsel LLC Washington, DC, USA
Carol P. Tello** Eversheds Sutherland (US) LLP Washington, DC, USA
Max Tertinegg* Coinfinity GmbH Graz, Austria
Niklas Thibblin Waselius & Wist Helsinki, Finland
Viara Todorova Djingov, Gouginski, Kyutchukov & Velichkov Sofia, Bulgaria
Montserrat Trapé* KPMG Abogados, S.L. Barcelona, Spain
Andreas Trost Cuatrecasas Bacelona, Spain
Benjamin Twardosz Wolf Theiss Vienna, Austria
Gesina van de Wetering* Van Campen Liem Amsterdam, Netherlands
Tino Van Den Heuvel Hill Smith King & Wood Wellington, DC, USA
Jan van den Tooren* Hamelink & Van den Tooren The Hague, Netherlands
Ruud Van Der Hoeven Johnson Electric International Murten, Switzerland
Kees van Raad* Leiden University Leiden, Netherlands
Jan Vanden Abeele International Tax Consult Waregem, Belgium
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
CONFERENCE DELEGATES as of 28 March
For more information, visit http://shopaba.org/17taxeurope 23
Sonia Velasco** Cuatrecasas Barcelona, Spain
Eduard Verbeke Van Doorn CFS B.V. Amsterdam, Netherlands
Maribel Villaró Cuatrecasas Barcelona, Spain
Luis Manuel Viñuales Garrigues Madrid, Spain
Luis Viñuales Uría Menéndez Barcelona, Spain
Wolf-Georg von Rechenberg* CMS Hasche Sigle Berlin, Germany
Gordon Warnke* Linklaters LLP New York, NY, USA
Margot Weyl Strasbourg, France
Joanna Wierzejska Domanski Zakrzewski Palinka Sp.K. Warsaw, Poland
Mike Williams* HM Treasury London, England
E. Miller Williams, Jr.** EY Washington, DC, USA
Christian Wimpissinger* Binder Grösswang Vienna, Austria
Albert Wolfs FOD Financien Brussels, Belgium
Peter Wurzer Strik Advocaten En Belastingadviseurs Amsterdam, Netherlands
Xavier Xivillé Cuatrecasas Barcelona, Spain
Emre Yildirim Porte Consulting Corporate Ltd. London, England
Barbara Zak Ord & Norman Los Angeles, CA, USA
Daniela Zamboni Studio Legale Carmini & Associati Milan, Italy
Panel co-chairs are designated with a double asterisk, speakers with a single asterisk.
CONFERENCE DELEGATES as of 28 March
17th Annual Tax Planning Strategies – U.S. and Europe24
NOTES
For more information, visit http://shopaba.org/17taxeurope 25
NOTES
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