22 & 24, April 2021
TECHNICAL PROGRAMME: FIT-IBFD CONFERENCE
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DAY 1 : 22 APRIL 2021 |
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| OFFICIAL OPENING | |
| 17.30 – 17.40 | Welcome remarks by Conference Directors (10 minutes) |
| Chairperson | Guglielmo Maisto |
| Session 1: Taxing Digital Businesses | |
| Multilateral Measures to Tax Digital Businesses | |
| 17.40 – 18.10 | Technical presentations: Inclusive Framework – Pillar I proposals: overview and analysis (Vikram Chand – 15 minutes)
UN Tax Committee – Tax on Payments for Automated Digital Services: overview and analysis(TP Ostwal – 15 minutes) |
| Taxing digital businesses – Trends Emerging from Unilateral Measures | |
| 18.10 – 18.45 | Technical presentations: Global Overview of Unilateral Measures (Vanessa Arruda Ferreira – 15 minutes)
Taxing Digital Businesses – the Indian Experience |
| Panel discussion(45 minutes) | |
| 18.45 – 19.30 | Parul Jain (Moderator), Rafic Barrage, TP Ostwal, Akhilesh Ranjan and Kartik Rao |
| Session 2: Transfer Pricing & ALP in a Covid world – a Double Whammy | |
| Chair | Sanjay Tolia |
| 19.30 – 20.30 | Key Practical Challenges:
Technical presentation: Raffaele Petruzzi (15 minutes) Comparability analysis Losses and allocation of Covid-specific costs Government assistance programmes Advanced Pricing Agreements |
| Panel discussion (45 minutes)
Sanjay Tolia (Moderator), Gabriela Capristano Cardoso, Shikha Gupta, Vishweshwar Mudigonda and Graeme Wood |
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DAY 2 : 23 APRIL 2021 |
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| Opening Remarks | |
| 17.30 – 17.35 | Chair: Mukesh Butani (5 Minutes) |
| Session 1: Dispute Resolution – BEPS Action Plan 14 – A Problem Chasing A Solution? | |
| 17.35 – 19.00 | Technical presentation: Pasquale Pistone (25 minutes)
Action Plan 14: key issues and controversies, including selected country issues Mukesh Butani (Moderator), Akhilesh Ranjan, Sriram Govind and Seema Kejriwal |
| Session 2: The Multilateral Instrument – Rewriting Tax Treaties in the Post-BEPS era | |
| The MLI, three years later: | |
| 18.40 |
Technical presentations: The MLI in practice: a Global Overview The MLI in practice: selected elements The MLI in practice: the Indian experience |
| Interpretation and Application of the MLI – Selected Issue | |
| 19.45 – 20.25 | Prevention of Treaty Abuse
Artificial avoidance of PEs Dual Resident Entities |
| Concluding Remarks | |
| 20.25 – 20.30 | Closing Remarks by Conference Directors (5 minutes) |
| 20.30 | End of Webinar |