Global Mobility and Corporate Tax Considerations in the Context of the 2025 Update to the OECD Model Tax Convention and Article V Commentary –
Much ado About Nothing?

Young IFA Network Webinar

Tuesday, March 24, 2026

11:00 AM – 12:30 PM EDT / 8:00 AM – 9:30 AM PDT / 16:00 – 17:30 CET

Registration for this event is complimentary

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Global Mobility and Corporate Tax Considerations in the Context of the 2025 Update to the OECD Model Tax Convention and Article V Commentary – Much ado About Nothing?
This webinar will discuss corporate tax considerations associated with global mobility following the Organisation for Economic Co-operation and Development (OECD)’s 2025 update to the OECD Model Tax Convention on Income and Capital and the commentary related to the Permanent Establishment article. The webinar will also provide a comparative analysis of the issues from the perspectives of Canada, the Netherlands, and Switzerland.

Presenters:

  • Rachel Gold, KPMG Canada, Canada
  • Annelotte Harteveld, PwC Netherlands, Netherlands
  • Didier Nsanzineza, Kellerhals Carrard, Switzerland

Moderator: Alexandre Mercier, PwC Canada, Canadian Young IFA Representative

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ABOUT THE SPEAKERS & MODERATOR

Rachel Gold, KPMG (Canada)

SPEAKER
Rachel is a tax lawyer and Senior Manager with KPMG LLP in Toronto. She is part of KPMG Canada’s National Tax Centre that stays on top of breaking tax news developments and organizes knowledge sharing initiatives. Rachel supports four specialty service lines, M&A Tax, Corporate Reorganizations and Divestitures, International Tax and Transfer Pricing.

Annelotte Harteveld, PwC (Netherlands)

SPEAKER
Annelotte is a Senior Manager in the Dutch International Tax Services team at PwC Netherlands. She advises Dutch and internationally headquartered multinationals across various industries on a wide range of Dutch and international tax matters. Her expertise includes the tax implications of remote and cross-border working, a topic on which she has also published in academic journals.

Didier Nsanzineza, Kellerhals Carrard (Switzerland)

SPEAKER
Didier is a tax partner at Kellerhals Carrard in Geneva, Switzerland. Didier specializes in various aspects of corporate taxation, in particular incentive schemes, complex financing, transactions, mergers and acquisitions, and restructuring.

Alexandre Mercier, Canadian Young IFA Representative

MODERATOR
Alexandre is a Transfer Pricing and Value Chain Transformation Director with PwC Canada. He has over a decade of transfer pricing experience, including 3 years in Chicago, USA. Alexandre's expertise covers end-to-end services including planning, documentation, Advance Pricing Arrangements, as well as controversy related to transfer pricing. He provides transfer pricing services to clients in various industries, including pharmaceuticals, retailing, natural resources/chemicals, industrial manufacturing, financial sector and strategic consulting.