Tax planning challenges in the face of specific anti-abuse rules

The Externadista Center for Tax Studies held the XII International Tax Meeting

The twelfth edition of the International Tax Meeting successfully concluded on October 16, 2019. The event, organized by the Tax Law Department, featured participation by recognized national and foreign speakers.

The event addressed the research the Department has been carrying out, for some time, on the general and special anti-abuse clauses.

Participants included Professor Patricia Brown of Florida University, a recognized USA double-taxation negotiator, Professor Pablo Hernández, director of Modernization of the Canary Islands, and Julio Alevatto, professor at the University and Business Institute and the University of Bocconi, in Italy.

Also participating were José Galíndez, a CIAT consultant, and Frederik Heitmaller, from the University of Leiden, who contributed with the GLOBTAXGOV research project on countries that apply the minimum BEPS standards developed by the OECD. In addition to the international speakers, national experts included Gabriel Muñoz, assistant magistrate of Section IV of the State Council; Alejandro Mejía, Laura Sanint, and Gustavo Silva, prominent Externado Law professionals; Andrés Sánchez, Lina Ortiz, Catalina Rocha, and Martha Isabel Rodríguez, who presented their recent research on special anti-abuse clauses in the double taxation agreements signed by Colombia.

In this edition, the event focused on special anti-abuse clauses and the connection between them and corporate governance, with a program aiming to address the comparative perspectives of Europe, the United States, and Colombia, taking into account the legal tax, corporate, and penal views.