TECHNICAL PROGRAMME: FIT-IBFD CONFERENCE, 22 & 23 APRIL 2021

day-1 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)

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)

IST 6.45 pm – 7.30 pm Panel discussion(45 minutes)

Parul Jain (Moderator), Rafic Barrage, TP Ostwal, Akhilesh Ranjan and Kartik Rao

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


day2Day 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

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)

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

IST 8.25 pm – 8.30 pm Closing Remarks by Conference Directors(5 minutes)