XII International Tax Meeting: Tax planning challenges in the face of specific anti-abuse rules

The event will address this topic from Europe, United States, and Colombia comparative perspectives, taking into account legal tax, corporate, and criminal viewpoints.

Date: October 16, 2019

Time: 9:00 am – 6:00 pm

Location: Auditorium 1 – Building H

The Externadista Center for Fiscal Studies, within the research line “Study of problems in Tax, Customs, and Foreign Trade Law, arising from economic globalization,” has been developing, since 2015, the project “Challenges of the Colombian International Tax Law, focusing on analyzing the problems of tax base erosion and profit shifting, and its regulatory solutions.

The project has addressed the tax abuse problem at several events; in particular, the X International Tax Meeting on general anti-abuse clauses, and the XI International Tax Meeting on tax benefits and International Tax Law.

This time, the XII International Tax Meeting focuses on special anti-abuse clauses and the connection between them and corporate governance, with a program aiming to address Europe, United States, and Colombia comparative perspectives, taking into account the legal tax, corporate, and criminal viewpoints.

Agenda

Time Subject Speaker
8:30 – 8:45 Registration
8:45 – 9:00 Installation Olga Lucía González
SPECIAL ANTI-ABUSE CLAUSES AND CORPORATE GOVERNANCE
9:00 – 9:40

(40m)

Limits of legitimate tax planning and special and general anti-abuse clauses Gabriel Muñoz Martínez (Council of State)
9:40 – 10:20

(40m)

Abuse in International Tax Law: BEPS and ATAD Pablo Hernández (ICADE Spain)
10:20 – 11:00

(40m)

US perspective on tax avoidance (in English) Patricia Brown
11:00 – 11:20 COFFEE BREAK
11:20 – 12:00

(40m)

Anti-abuse clauses and cooperative compliance programs Giulio Allevato (IE Spain)
12:00 – 1:00

(60m)

The role of corporate governance and Criminal Law in the face of tax planning and proper compliance Bruno Martín Baumeister (ICADE Spain)

Comments: Alejandro Mejía (Caez Muñoz Mejía)

1:00 – 2:00 LUNCH BREAK
INTERNAL ANTI-ABUSE CLAUSES
2:00-3:40

(1.40m)

Special internal anti-abuse clauses Laura Sanint (Externado), Gustavo Silva (Insignares y Silva), and José Luis Galíndez (Paris Dophine University)
SPECIAL CLAUSES IN DOUBLE TAXATION TREATIES
3:40-4:20 Anti-avoidance rules in the US Tax Treaty Model (in English) Patricia Brown
4:20-4:40 BREAK
4:40-5:50

(70m)

Panel: Abuse in the Double Taxation treaties signed by Colombia Lina Ortiz (Externado), Martha Isabel Rodríguez (EY), Andrés Sánchez (Externado), and Catalina Rocha (EY)

Moderator: José Manuel Castro (Externado)

5:50-6:00 PM Closing Roberto Insignares