A Review and Assessment of GAAR from a European and OECD Perspective

A YIN Webinar

Date:

Tuesday, November 22, 2022

3:00pm-4:00pm Eastern / 12:00pm-1:00pm Pacific

Format:

Webinar / Online Event.

Connection details will be sent to registrants ahead of the event.

Speakers:

Susi Baerentzen, Tax lawyer and Postdoctoral Research Fellow, Carlsberg Foundation, Amsterdam

Sarah Chiu, Tax Lawyer, Felesky Flynn LLP, Calgary and sessional instructor at the Faculty of Law at the University of Calgary

About the Session:

This session is a review of Susi Baerentzen’s book “The Effectiveness of General Anti-Avoidance Rules”. It will include a historical backdrop, case studies and conceptual guidelines for assessing effectiveness of a GAAR, with added Canadian perspectives and updates from Sarah Chiu.

About the Speakers

Susi Baerentzen | Tax lawyer and Postdoctoral Research Fellow, Carlsberg Foundation, Amsterdam

Susi Baerentzen is a tax lawyer and Postdoctoral Research Fellow at the Carlsberg Foundation in Amsterdam. She holds a PhD in international tax law from the Aalborg University, an LL.M. in Tax Law from the Aarhus University and she holds her law degree from the Université de Strasbourg. She is the author of a book called “The Effectiveness of General Anti-Avoidance Rules” as well as several articles and book chapters on tax issues related to the Danish beneficial ownership cases, State aid, and alternative financing. Her past activities include acting as a legal advisor for the Danish Minister of Taxation, external lecturer in Tax Law and EU Law at the University of Copenhagen, as well as extensive work experience at PWC. She is officially appointed to the Danish Corps of External University Examiners in EU Law and Tax Law.

Sarah Chiu | Tax Lawyer, Felesky Flynn LLP, Calgary and sessional instructor at the Faculty of Law at the University of Calgary

Sarah Chiu is a tax partner at Felesky Flynn LLP, a boutique law firm located in Calgary, Canada. Her practice touches all areas of tax law. She holds both her Bachelor of Laws and Bachelor of Science in Civil Engineering degrees from the University of Calgary where she currently teaches international tax law as a sessional instructor at the Faculty of Law. She is the chair of the IFA Canada YIN committee and has spoken at numerous local and national conferences on a variety of tax topics. Sarah is also the past chair of the board of a local charity.