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 Conference – 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 TaxTreaty LawCases
- 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)