Preventing the Abuse of Treaties and the Abuse of Domestic Law Through Use of Treaties
11 January 2016
16th Annual Tax Planning Strategies U.S. & Europe Conference | Italy | Tax | 16-18 March 2016
Gide's tax partner Olivier Dauchez is a member of the 16th Annual Tax Planning Strategies U.S. & Europe Conference planning committee to be held in Milan from 16 to 18 March 2016 (Hotel Gallia, Piazza Duca D’Aosta, 9, 20124 Milan).
Olivier will also speak on this occasion on the topic of international tax treaties, in the "Preventing the Abuse of Treaties and the Abuse of Domestic Law Through Use of Treaties" panel on 18 March 2016, from 2 pm to 3.30 pm.
One of the key outcomes of the BEPS Project was the final report on Action 6, which contained recommendations on avoiding the granting of treaty benefits in “inappropriate
circumstances”. This panel will explore the conclusions reached, including the recommendations regarding treaty principal purpose and Limitation on Benefits tests, specific treaty anti-abuse rules, and the interaction of treaties with domestic antiabuse rules, judicial doctrines, and EU law. The panel will discuss examples of how the recommendations could affect representative structures in practice.
Click here to read the conference brochure and programme.