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)