Subject I: Cross-border outsourcing - issues, strategies and solutions
The session on Subject 1 will discuss common tax issues that arise as a result of cross-border outsourcing arrangements, along with strategies and solutions available to multinational enterprises to address the same. The focus of this subject is to discuss how various jurisdictions are dealing with the concept of outsourcing from a tax perspective and highlight the key challenges faced by MNEs. The session will provide a broad understanding of the law and practices that are prevalent in different jurisdictions in relation to application of the concept of permanent establishment and profit attribution, as well as the evolution of law in different jurisdictions, in the context of outsourcing structures, which either act as encouraging or discouraging factors.
General Reporters: Shefali Goradia and Pinakin Desai (India)
Chair: Bruno Gibert (France)
Subject II: Qualification of taxable entities and treaty protection
An entity's qualification as taxable or non-taxable often determines its domestic tax status in one or more jurisdictions and its entitlement to treaty benefits. After considering key domestic law differences, the Panel will discuss issues that arise under treaties when states disagree on classification or when classification is unclear, including both unrelieved double taxation and the double non-taxation resulting from the "hybrid mismatches" now under the BEPS microscope. It will also evaluate current practices around the world and identify potential improvements.
General Reporters: Claus Staringer and Michael Lang (Austria)
Chair: Carol Dunahoo (USA)