INTERNATIONAL TAXATION CONFERENCE
ANNUAL CONFERENCE – PROGRAMME AND PRESENTATIONS

This page contains copies of the slide presentations of conference speakers and handout materials provided by them. An audio/video CD recording of the entire conference is sent to each delegate after the conference.

2004 CONFERENCE – DECEMBER 3 – 4, 2004 – MUMBAI

Day 1
09.00 – 10.00 Registration & Coffee
10.00 – 10.15 Welcome to the conference
Kewal Handa (President, BMA)
Roy Rohatgi (Conference Director)
Session One
INTERNATIONAL TAX PRINCIPLES
Chairman Sohrab Dastur, Senior Advocate, India
10.15 – 11.45 Jacques Sasseville, Organisation for Economic Co-operation & Development, Paris, France
Anti-avoidance Measures in International Taxation
(Presentation & Questions)
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11.45– 12.25 Richard Vann, Challis Professor of Law, University of Sydney, Australia
Interaction of Tax Treaties and Domestic Anti-avoidance Rules
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12.25 – 12.45 Discussion & Questions
12.45 – 13.00 Session Chairman’s Remarks
13.00 – 14.00 Lunch
Session Two
OVERSEAS TAX PLANNING
Chairman Jairaj Purandare, Senior. Executive Director, PricewaterhouseCoopers (P) Ltd., India
14.00 – 14.14 William Sample, General Manager, Worldwide Income Tax, Microsoft Corporation, United States
International Tax Planning Issues in a Large Multinational Company

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14.40 – 15.20 Gautam Doshi, Partner, RSM & Co., India
Approach to Anti-avoidance in India – Judicial & Legislative
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15.20 – 16.00 Akhilesh Ranjan, former Joint Secretary, Central Board of Direct Taxes, Government of India
Anti-avoidance Rules in Indian Tax Law – A Revenue View
 

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16.00 – 16.30 Tea
16.30 – 17.10 Ketan Dalal, Partner, RSM & Co., India
Planning Inbound and Outbound Transactions involving India and OECD and Non-OECD Countries — Non-Transfer Pricing Issues
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17.10 – 17.40 Discussion and Questions
17.40 – 18.40 Presentation on Mauritius Global Business organised by the Financial Services Promotion Agency in the presence of Hon. Sushil Khushiram, Minister of Industry, Financial Services & Corporate Affairs, Government of Mauritius
18.40 – 22.00 Cocktails and Dinner (hosted by The Financial Services Promotion Agency, Mauritius)
THE CONFERENCE PROGRAMME
Saturday, December 4, 2004
Day 2
09.00 – 10.00 Panel discussion: Some Recent Decisions of the Indian Authority for Advance Rulings

A panel discussion chaired by Justice Syed Shah Mohammad Quadri (Chairman – AAR) and led by Mukesh Butani (Partner – BMR & Associates, India) and selected conference speakers.

10.00 – 10.30 Coffee
Session Three
RECENT DEVELOPMENTS
Chairman Vijay Mathur, former Director General – International Taxatation, Government of India
10.30 – 11.10 David Partington, Organisation for Economic Co-operation & Development, Paris, France
Recent OECD Developments in International Taxation
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11.10 – 11.50 Ned Shelton, Director, Sheltons (International Tax Counsel), Denmark
Tax Anti-avoidance Rules in Europe
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11.50 – 12.30 Cym Lowell, Partner, Gardere Wynne Sewell LLP, United States
Planning Inbound and Outbound Transactions involving India and OECD and Non-OECD Countries – -Transfer Pricing Issues
Click Here to view the Presentation 
12.30 – 13.00 Discussion & Questions
13.00 – 14.00 Lunch
Session Four
ANTI-AVOIDACE RULES
Chairman Dinesh Kanabar, Partner, RSM & Co., India
14.00 – 14.40 Brian Cleave, Member of the Bar of England and Wales and an honorary Queen’s Counsel, United Kingdom
Anti-avoidance in the United Kingdom: the Disclosure Alternative Click Here to view the Presentation 
14.40 – 15.20 Daniel Sandler, Professor, University of Western Ontario, Canada
Controlled Foreign Corporation Rules And Development Economies
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15.20 – 16.00 Walter Raineri, Partner, Fenwick & West LLP, United States
U.S. Judicial Doctrine in the Anti-avoidance AreaClick Here to view the Presentation 
16.00 – 16.30 Discussion and Questions
16.30 – 17.00 Tea
Chairman Nishith Desai, Nishith Desai Associates, India

 

17.00 – 18.15 Discussion – Should General Anti-avoidance Rules be enacted in Domestic Tax Law?
A panel discussion with the special speaker, Jacques Sasseville, and other conference speakers
18.15 – 18.30 Concluding Remarks – Roy Rohatgi (Conference Director)
Vote of Thanks – Anant Singhania (Vice President, BMA)
18.30 End of Conference