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Taxing the Digital Economy in India.
24th Conference.
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DRAFT PROGRAMME FOR DECEMBER 2019 CONFERENCE: DISCUSSION PURPOSES ONLY
24th ANNUAL INTERNATIONAL TAXATION CONFERENCE - 2019
5 - 7 DECEMBER 2019, ITC MARATHA HOTEL, MUMBAI, INDIA

JOINT CONFERENCE OF
THE FOUNDATION FOR INTERNATIONAL TAXATION
THE INTERNATIONAL BUREAU OF FISCAL DOCUMENTATION (IBFD)

IN COOPERATION WITH THE ORGANIZATION FOR ECONOMIC COOPERATION & DEVELOPMENT, PARIS
THEME: GLOBAL TAX REFORM: AN IMPOSSIBLE DREAM?

(Provisional programme: 1 September 2019)

DAY ONE: 5 DECEMBER 2019 (THURSDAY)

OFFICIAL OPENING
08.00 – 20.00 Registration
08.45 – 09.15 Welcome by Joint Conference Directors:
- Roy Rohatgi*, Managing Trustee, Foundation for International Taxation, India
- Belema Obuoforibo*, Director, IBFD Knowledge Centre,IBFD, The Netherlands
09.15 – 09.30 Special Address: Murray Clayson*, President, International Fiscal Association
09.30 – 10.00 TEA BREAK
Plenary Session: Political Economy: Context & New Approach
Chairman Porus Kaka*, former President, International Fiscal Association-Worldwide: 2012-17
10.00 – 11.30 "Klaus Vogel" Speaker: Pascal Saint-Amans*, Director, Centre for Tax Policy and Administration, OECD, Paris:
Political Economy Context: An Overview of the New Approach
11.30 – 13.00 New Taxing Rights: Pillar I - New Nexus and New Allocation of Taxing Rights
Overview of key elements of Pillar I by Pascal Saint-Amans,* OECD followed by a Panel Discussion led by Achim Pross, OECD. Panelists: Richard Collier, OECD - Guglielmo Maisto,* Italy - Akhilesh Ranjan,* India - Mike Williams,* UK with concluding remarks from the Session Chairman.
13.00 – 14.00 LUNCH BREAK
Session:
Political Economy Context & New Approach
Chairman Belema Obuoforibo*, Director of Knowledge Centre, IBFD, The Netherlands
14.00 – 15.30 The New Taxing Rights - Pillar II - Minimum Tax based on Proposed Global Anti-Base Erosion Tax: Implementation includes Use of Withholding Taxes & Thresholds/Carve-outs and Compatibility with Treaties and other Obligations.
Brief overview of Pillar II by Pascal Saint-Amans*, OECD, followed by a Panel Discussion led by Achim Pross, OECD. Panelists: Emma Barrogard, IBFD - Rasmi Ranjan Das*, India India - Robert Goulder*, USA - Annet Wanyana Oguttu, South Africa.
Chairman Sol Picciotto,* Professor, ICTD, UK
15.30 – 17.00 The New Taxing Rights - Nexus and Tax Treaty Implications: Operational Issues
Panel Discussion led by Robert Danon,* Switzerland. Panelists: - Richard Collier, OECD - Jeffrey Owens,* UK - Akhilesh Ranjan,* India.
17.00 – 17.30 TEA BREAK
Session:
New Taxing Rights - Next Steps
Chairman Sol Picciotto,* Professor, ICTD, UK
17.30 – 19.30 Concluding Discussion in the presence of Pascal Saint-Amans,* OECD led by Rajat Bansai,* India. Panelists: - Vidushi Gupta,* India - Ridha Hamzaoui,* IBFD - Grace Perez-Navarro,* OECD - Michael Kobetsky, Australia with questions and comments from the speakers and from the floor.
19.30 END OF DAY'S SESSION

DAY TWO: 6 DECEMBER 2019 (FRIDAY)

Plenary Session: Impact of Recent Developments on Indian Tax Policy and Objectives
Chairman Dinesh Kanabar*, Founding Partner, Dhruva Advisors LLP, India
09.00 – 09.15 Session Chairman's Introductory Remarks
09.15 – 09.45 Akhilesh Ranjan*, Member, Central Board of Direct Taxes, India Recent Developments in International and Domestic Taxation in India
09.45 – 11.00 Direct Tax Code Update: Recent Developments in International Tax Law and Practice in India
Panel Discussion led by Dinesh Kanabar.* Panelists: Daksha Baxi* - Ketan Dalal* - Gautam Doshi - Hitesh D. Gajaria* - Vipul Jhaveri - Milind Kothari* - Pranav Sayta* - Girish Vanvari* (all from India).
11.00 – 11.30 TEA BREAK
Chairman Jeffrey Owens,* Director of Global Tax Policy Centre, WU
11.30 – 13.00 Tax Reforms in Asia
Presentation by To be advised followed by Panel Discussion led by Jeffrey Owens,* UK. Panelists: - Robert Goulder,* USA - Sunil Moti Lala,* India - Grace Perez-Navarro,* OECD - Kamlesh Varshney, India..
13.00 – 14.00 LUNCH BREAK
Plenary Session: (Afternoon)
Chairman Nishith Desai*, Founder and Managing Partner, Nishith Desai Associates, India
14.00 – 14.30 Monica Bhatia, Indian Revenue Service (previously Head of Global Forum Secretariat, Paris)
Exchange of Information (including on Beneficial Ownership) under Action Thirteen: Some Issues and Comments
14.30 – 15.00 Robert Danon*, Professor at University of Lausanne, Switzerland
Relevance of Substance in Cross-border Tax Planning
15.00 – 15.30 Sam Sim,* Research Fellow, SMU Center for Artificial Intelligence, Singapore
Going the Way of the Polaroid: Death of the OECD MC Article 9(1) Arm's Length Principle
15.30 – 16.00 Shikha Mehra*, Professor & Consultant, India
Crypto currencies: Challenges, Risks and Opportunities
16.00 – 16.30 Vidushi Gupta*, Senior Resident Fellow and Team Leader, Vidhi Centre for Legal Policy, India
Taxing the Digital Economy in India: The Nexus Rule
16.30 – 17.00 Rick McDonnell*, Ex Head of the FATF, Paris
Accessing information to Counter Money Laundering & Blackmoney: Getting behind the Corporate Veil and Client/Attorney Privilege
17.00 – 17.30 TEA BREAK
Session:
Recent International Tax Decisions (Option A)
Chairman Mukesh Butani,* Trustee, Foundation for International Taxation, India
17.30 – 19.30 Post BEPS Treaties and Tax Certainty under Multilateral Instrument: Can Tax Certainty be achieved with a Policy of Tax Abuse Prevention in post BEPS World?
Presentation by Robert Danon*, Professor, Lausanne University, Switzerland & Chair, Permanent Scientific Committee, International Fiscal Association followed by Panel Discussion, led by Rajat Bansal*, India & Rajesh Ramloll*, Mauritius. Panelists: Emma Barrogard, IBFD - Rita Cunha*, UK - Sriram Govind*, Vienna - Ridha Hamzaoui, IBFD - Rajesh Simhan, India
Session:
Attribution of Profits in India and Abroad - Recent Developments under Tax Treaties (Option B)
Chairman Vijay Mathur,* Senior Tax Advisor, PricewaterhouseCoopers, India
17.30 – 19.30 Presentation by Radhakishan Rawal,* Partner, Deloitte, Haskins and Sells LLP on Attribution of Profits under UN Model followed by Panel Discussion led by Jairaj Purandare,* India. Panelists: Rasmi Ranjan Das,* India - Kuntal Dave,* India - Akshay Kenkre,* India - Amar Mehta,* Canada -Rahul Navin, India-PVSS Prasad,* India .
19.30 END OF DAY'S SESSION

DAY THREE: DECEMBER 7, 2019 (SATURDAY)

Session:
Tax Dispute Resolution (Morning)
Chairman Rachel Saw,* Head - Asia Pacific, IBFD, Malaysia
09.00 – 10.30 Resolution of Tax Disputes in the new International Tax Order
Panel Discussion led by Rajesh Ramloll,* Mauritius. Panelists: Rajat Bansal,* India - Pramod Kumar, * India - Jeffrey Owens, * UK `
10.30 – 11.00 TEA BREAK
Session:
Global Impact of New Technologies on International Taxation: An Update (Option A)
Chairman Clive Baxter,* Maersk Group, Head of Tax Governance and Policy, Denmark
11.00 – 13.00 Likely Implications of the New Technologies on future Tax Policy and Administration: An Update. Presentation by Professor Jeffrey Owens,* Vienna WU, Austria on their Impact on (i) Tax Systems, (ii) Tax Administrations, and (iii) Tax Policies of the Future, followed by Panel Discussion led by Shikha Mehra,*India. Panelists: Monica Bhatia, India - Ranjana Gupta,* New Zealand - Neil Pennington, UK - Sam Sim,* Singapore
Session:
Revisiting New Taxing Right: A Critical Evaluation of the OECD proposals (Option B)
Chairman Ola Ostazewska, Head, European Knowledge Group, IBFD
11.00 – 11.30 To be advised An Industry Perspective of the New Taxing Rights
11.30 – 12.00 Rajat Bansal*, Competent Authority, India
A Source Country Perspective of OECD Proposals
12.00 – 13.00 To be advised
13.00 – 14.00 LUNCH BREAK
Session:
Transfer Pricing Developments (Option A)
Chairman T P Ostwal,* Managing Partner, T P Ostwal & Associates LLP, India
14.00 – 16.30 Case Study on Transfer Pricing based on BEPS
Panel Discussion led by Rahul Mitra,* India. Panelists: Giammarco Cottani,* Italy - Vijay Iyer,* India - Michael Kobetsky, Australia - Petruzzi Raffaele,* Austria - Sanjeev Sharma,* India - Mark van Casteren,* The Netherlands
Session:
The Transparency Agenda: Some Current Issues (Option B)
Chairman Ola Ostazewska,* Head, European Knowledge Group, IBFD
14.00 – 16.30 The Transparency Agenda: Transparency against the backdrop of taxpayer rights and data protection
Panel Discussion led by Uday Ved,* India. Panelists: Walter Andreoni,* Italy - Julia de Jong,* IBFD - Shikha Mehra,* India - Alessandro Turina,* IBFD
16.30 – 17.00 TEA BREAK
Session:
Developing Countries in the Emerging International Tax Order: Challenges and Prospects (Option A)
Chairman Belema Obuoforibo,* International Bureau of Fiscal Documentation, The Netherlands
17.00 – 17.30 Annet Wanyana Oguttu,* Professor of Tax Law, Pretoria University, South Africa.
CbC Reporting: Implementation Challenges for Developing Countries - As the 2020 Inclusive Framework Review Looms - Is Public CbC Reporting the Way to Go?
17.30 – 18.15 Role of Developing Countries in Global Taxation: Impact on Allocation of Taxing
Rights of Developing Countries on Proposed OECD Changes- Panel Discussion led by Monica Bhatia, India. Panelists: Pranay Bhatia,* India - Ernie Lai King, South Africa - Sunil Moti Lala,* India - Mustapha Ndajiwo, Nigeria.
Session:
Tax Administration under the Emerging International Tax Order for Developing Countries: Challenges and Prospects (Option B)
Chairman Rachel Saw,* Head - Asia Pacific, IBFD, Malaysia
17.00 – 18.15 Reallocation of Taxing Rights under the OECD Proposals: Impact on Developing Countries.
Panel discussion led by Rajesh Ramloll, Mauritius. Panelists: Mukesh Butani,* India - Julia de Jong,* IBFD - Dinesh Kanabar,* India.
18.15 – 18.30 CLOSING REMARKS: Belema Obuoforibo (IBFD) - Roy Rohatgi (FIT)
END OF CONFERENCE
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