ONLINE YOUNG MEMBER STUDY GROUP EVENTS

The Young IFA Network (YIN) invites you to join an international tax study group for an online interactive discussion, moderated by members of the YIN committee. While an agenda and materials may be provided in advance, YIN study group sessions are intended to be an informal dialogue among participants on any international tax topics of interest. This is also a great opportunity to maintain your connections with peer international tax practitioners in an online setting.

Please register in advance to receive a link to participate.

 


THURSDAY, JUNE 4, 2020




AGENDA
5:00 PM - 5:45 PM EDT

*Timing of this event is schedule to change.

Tax Court Settlement Conferences: a Judge’s Perspective


Speakers:

The Honourable Robert Hogan, Judge of the Tax Court of Canada
Brook Sittler, General Counsel, Assistant Deputy Minister’s Office, Tax Law Services Portfolio, Department of Justice
Margaret Nixon, Partner, Stikeman Elliott LLP
Monica Biringer, Partner, Osler, Hoskin & Harcourt LLP

The presentation will provide information on settlement conferences as an alternative to trial. The Tax Court of Canada Rules allow for the appointment of case management and settlement conference judges. Settlement agreements allow flexibility in resolving disputes between taxpayers and the tax authorities in a timely and efficient manner. This may be particularly useful in cases involving international elements that require lengthy submissions at trial. Flexibilities around settlement conferences may also facilitate resolution of disputes in times of social distancing.

5:45 PM - 6:00 PM EDT

Questions and discussion.

 


THURSDAY, MAY 14, 2020

View the Materials

 

AGENDA
4:00 PM - 4:30 PM EDT

Soft Law: a Judge’s Analytical Framework


Speaker:

The Honourable Robert Hogan, Judge of the Tax Court of Canada

The presentation will touch on persuasiveness of soft law documents, such as OECD Commentary on Model Conventions, UN Model Tax Convention technical explanations, OECD Commentary relating to the Action Plan on Base Erosion and Profit Shifting. The discussion will be chiefly from a Canadian perspective. The context in which such documents are produced and the degree to which they are connected to the legislative process may be used to assess their persuasive value and usefulness as tools of interpretation. We will seek to draw on the speaker’s experience in addressing novel questions of international law with limited interpretive guidance available.

4:30 PM - 4:45 PM EDT

Questions, discussion, or breakout sessions moderated by IFA YIN coordinators.

View the YIN Study Group Page