Thursday, 23rd May
Tax aspects of corporate and individual relocations in Europe
- Exit taxes.
- Needs to eliminating double taxation.
- Case study – implications for individuals.
- Case study – implications for companies.
- Case study – transfer of assets.
- Poland – experience in recent months.
Jan Neugebauer, Arendt&Medernach, Luxembourg
Joost van den Berg, HVK Stevens, The Netherlands
09.00-10.30 Satellite Symposium 2 (Room Hemisphere):
State of the Art in Transfer Pricing Disputes
- The approach adopted in selected EU jurisdictions: case law, benefits and limits involved in handling transfer pricing issues in tax courts:
- Unsolved double taxation issues;
- Spillover effects;
- Penalty protection;
- Alternative dispute resolution, unilateral corresponding adjustment, MAP, BAPA:
- Exploring linkages between procedures;
- Implementation of Directive 2017/1852 in selected jurisdictions;
- Potential impact of the Achmea decision
Marco Adda, ITC, Holland and BonelliErede, Italy
Paolo Bottini, Bär & Karrer, Switzerland
Dr. Yves Hervé, NERA Economic Consulting, Germany
Prof. Krzysztof Lasiński-Sulecki, Nicolaus Copernicus University in Toruń, Poland
Eric Bonneaud, Fidal, France
Michał Nowacki, Wardyński & Partners, Poland