2ND NORTH AMERICAN REGION MEETING

CANADA – MEXICO – USA

VIDEOS

May 4th

WIN Panel – Global Mobility

Individual tax residence
Corporate tax residence and the risk of permanent establishment
Other individual and corporate tax risks
Tax and social security treaty issues

Kim Maguire – Bennett Jones LLP (Canada)
Shannon Connaghan – GlaxoSmithKline (USA)
Herminia Díaz – Deloitte (Mexico)
Francisco Matus – Basham, Ringe y Correa (Secretary)

Panel II – Pillar One – Addressing the digital economy and the allocation (or relocation) of taxing rights

- OECD Multilateral Convention (MLC) and domestic legislation
- USA – Political compromise and Model agreement with various European
- Countries for removal of existing DST
- Canada´s Digital Service Tax

Sean McNama – RSM Canada (Canada)
Philippe Penelle – Kroll (USA)
Carlos Pérez Gómez – KPMG (Mexico)
Jhoana Sagrero – PwC Mexico (Secretary)

Panel III – Pillar Two – Seeking to solve “remaining BEPS issues”

OECD GloBE model rules
An “overhaul” of the international tax regime?
Country perspectives and implementation
Pillar Two and existing domestic legislation
Pillar Two and existing treaty provisions

Penelope Woolford – KPMG Canada (Canada)
Josh Odintz – Holland & Knight (USA)
Koen Van’t Hek – EY Mexico (Mexico)
Luis Salinas – Creel, García-Cuéllar, Aiza y Enriquez (Secretary)

May 5th

YIN Panel – Ultimate Beneficial Ownership

Country´s legal framework and comparative analysis
Concept of beneficial owners and ownership
Legal entities and other arrangements
Interaction of UBO and FATCA legislation
Exchange of information agreements

Marc André Gaudreau Duval – Davies Ward Phillips & Vineberg LLP (Canada)
Alfonso Dulcey – Weil, Gotshal & Manges LLP. (USA)
Martha Ruelas – Morales y Casillas Abogados (Mexico)
Ana Elena Domínguez – Galicia Abogados (Secretary)

Panel IV – Transfer Pricing Cases and Changes in Domestic Legislation

Changes in TP domestic legislation
Trends and conclusions in recent TP cases
Practical approach and recommendations for in-house TP teams

Amanda Heale – Osler, Hoskin & Harcourt LLP (Canada)
Rodrigo Fernández – Economics Partners (USA)
Yoshio Uehara – Chevez, Ruiz, Zamarripa y Cía. (Mexico)
Bernardo Iberri – Chevez, Ruiz, Zamarripa y Cía. (Secretary)

Panel V – Practical Issues and Learning from Recent Tax Treaty Law Cases

Recent tax treaty cases
Canada – Alta Energy case – Impact of domestic law GAAR in treaty-shopping situation
Mexico – Technical Services and Fictious PE cases
USA – GE financial investments, Adams Challenge and Toulouse cases
Country perspectives on tax treaty override and potential solutions

Patrick Marley – Osler, Hoskin & Harcourt LLP (Canada)
Devon Bodoh – Weil, Gotshal & Manges LLP (USA)
Gustavo Leal – Leal Benavides & Cía (Mexico)
José Rodolfo Pérez – Sánchez Devanny Eseverri (Secretary)

EVENT VENUE

JW Marriott Hotel Mexico City

Andrés Bello 29 Polanco, Mexico City

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