Come noto a tutti soci, il convegno annuale dell’IFA di quest’anno si svolgerà a Londra (qui il link al sito ufficiale).
La Branch Italiana ha deciso di istituzionalizzare, a beneficio di tutti soci, uno spazio nel quale essi possano presentare manifestazioni di interesse ad essere indicati quali speaker per uno dei seminari, di cui di seguito è riportata la lista.
Le manifestazioni di interesse, da predisporre obbligatoriamente in lingua inglese, dovranno:
- essere inviate via posta elettronica alla mail info@ifaitaly.it entro il 2 febbraio p.v.; e
- essere corredate da una brevissima (max 3 righe) biografia contenente l’attuale ruolo del candidato (ad es. tax director presso […], ricercatore presso […], socio dello Studio […], etc.) e le motivazioni per le quali la Branch dovrebbe prendere in considerazione la candidatura (ad es. esperienza specifica sul tema, “posizionamento” a livello internazionale, conoscenza della lingua inglese etc.).
Le manifestazioni di interesse saranno valutate da un apposito comitato composto da Presidente e Segretario della Branch Italiana, e dai membri Italiani del Permanent Scientific Committee.
Di seguito i titoli dei seminari:
1 Taxation of Space.
The seminar will include explanation of some technical aspects of the commercial use of satellites and other non-earth related activities to put the tax treatment into context.
2 Tax and Sharia instruments
The aim of this seminar is to explain the Sharia legal framework for financing and investment transactions and to consider how such transactions are taxed both in systems that are specifically adapted to meet the requirements of Sharia law and those that are not. It will also consider issues under double taxation treaties and reporting under the CRS and FATCA.
3 Hybrid Instruments and entities
This seminar will examine matters relating to tax issues surrounding hybrid instruments and entities in the international tax context. It will investigate the reasons for hybridity in the international context including reliance on foreign general law in characterising foreign entities and instruments for domestic tax purposes, deeming and recharacterisation rules in tax law.
4 Tax transparency
4 Tax transparency / enhanced cooperation / CbCR experience
This seminar will examine the practical impact of these developments, including the early years of implementation from the perspective of both tax directors of MNEs and tax administrators and assess possible future developments. The seminar will be interesting for tax directors
5 IFA/OECD
6 Indirect taxation and financial services
The session will examine current issues in the application of VAT to financial services. This topic should attract the corporate world which has often proved to be difficult for the session on indirect taxation
7 IFA/EU
8 Recent developments
9 Brexit seminar
The session will include the impact of a withdrawal agreement and other arrangements, if any, which should become clearer closer to the time.
10 Form & Substance
The session will look at modern manifestations of this traditional commodity in the international tax world.
11 Unilateral treaty override
This panel will focus on the question: “Can you override and how does the world look after it is done?” The second part of the session will look into the consequences of the treaty override and what is done about it. The session will also include treaty underride.