TECHNICAL PROGRAMME: FIT-IBFD CONFERENCE, 22 & 23 APRIL 2021
Day 1 – 22 April 2021
| 5.30 pm – 5.40 pm | Welcome remarks by Conference Directors (10 minutes) |
| Chair: Guglielmo Maisto | Session 1 – Taxing Digital Businesses | ||||
| IST 5.40 pm – 6.10 pm | Multilateral Measures to Tax Digital Businesses
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) |
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| IST 6.10 pm – 6.45 pm | Taxing digital businesses – Trends Emerging from Unilateral Measures
Technical presentations: Global Overview of Unilateral Measures (Vanessa Arruda Ferreira – 15 minutes) Taxing Digital Businesses – the Indian Experience (Parul Jain – 15 minutes) |
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| IST 6.45 pm – 7.30 pm | Panel discussion(45 minutes)
Parul Jain (Moderator), Rafic Barrage, TP Ostwal, Akhilesh Ranjan and Kartik Rao |
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| Chair: Sanjay Tolia | Session 2 – Transfer Pricing & ALP in a Covid world – a Double Whammy | ||||
| IST 7.30 pm – 8.30 pm | 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
| IST 5.30 pm – 5.35 pm | Opening Remarks | ||||
| Chair: Mukesh Butani | Session 1 – Dispute Resolution – BEPS Action Plan 14 – A Problem Chasing A Solution? | ||||
| IST 5.35 pm – 7 pm | Technical presentation: Pasquale Pistone (25 minutes)
Action Plan 14: key issues and controversies, including selected country issues Panel discussion(60 minutes) Mukesh Butani (Moderator), Akhilesh Ranjan, Sriram Govind and Seema Kejriwal |
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| Chair: Belema Obuoforibo | Session 2: The Multilateral Instrument – Rewriting Tax Treaties in the Post-BEPS era | ||||
| IST 7 pm – 7.45 pm | The MLI, three years later:
Technical presentations: The MLI in practice: a Global Overview (Ridha Hamzaoui – 15 minutes) The MLI in practice: selected elements (Ola Ostaszewska – 15 minutes) The MLI in practice: the Indian experience (Hitesh Gajaria – 15 minutes) |
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| IST 7.45 pm – 8.25 pm | Interpretation and Application of the MLI – Selected Issues
Prevention of Treaty Abuse Artificial avoidance of PEs Dual Resident Entities Panel discussion(40 minutes) Hitesh Gajaria (Moderator), Padamchand Khincha and David Duff |
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| IST 8.25 pm – 8.30 pm | Closing Remarks by Conference Directors(5 minutes) | ||||