TECHNICAL PROGRAMME: FIT-IBFD CONFERENCE, 22 & 23 APRIL 2021 – 17-30 – 20-30 IST

day-1

Opening Remarks
Session 1 – Taxing Digital Business
Multilateral Measures to Tax Digital Businesses

Technical presentations: 

  • Inclusive Framework – Pillar I proposals: overview and analysis
  • UN Tax Committee – Tax on Payments for Automated Digital Services: overview and analysis
Taxing digital businesses – Trends Emerging from Unilateral Measures

Technical presentations: 

–          The Indian experience

–          Trends across Europe

–          Trends across Latin America

–          The United States position 
Taxing Digital Businesses: Practical Implications

Panel discussion
Q & A Session
 
Session 2 – Transfer Pricing & ALP in a covid world – a Double Whammy
 Presentation of Key Practical Challenges:

–          Comparability analysis

–          Losses and allocation of covid-specific costs

–          Government assistance programmes

–          Advanced Pricing Agreements

Followed by a panel discussion

day2

Opening Remarks
Session 1 –  Dispute Resolution – BEPS Action Plan 14 – A Problem Chasing A Solution?
Presentation on Action Plan 14: key issues and controversies, including selected country issues

Followed by a panel discussion
Q & A Session
Session 2: The Multilateral Instrument – Rewriting Tax Treaties in the Post-BEPS era
 
The MLI, three years on

Technical presentations:

  • The MLI in practice: a Global Overview
  • The MLI in practice: the Indian experience
Interpretation and Application of the MLI – Selected Issues

Panel discussion:

  • Prevention of Treaty Abuse
  • Artificial avoidance of PEs
  • Dual Resident Entities
Q & A Session
Closing Remarks