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Taxing the Digital Economy in India.
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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 AMBITIOUS DREAM?

Programme (27 November 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 of 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 Melissa Dejong, 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.
Overview of key elements of Pillar II by Pascal Saint-Amans, OECD, followed by a Panel Discussion led by Melissa Dejong, OECD. Panelists: Rasmi Ranjan Das, India - Annet Wanyana Oguttu, South Africa - David Stewart, USA.
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 – 19.00 Concluding Discussion led by Pascal Saint-Amans, OECD. Panelists: Rajat Bansal, India - Vidushi Gupta, India - Ridha Hamzaoui, IBFD - Grace Perez-Navarro, OECD - Michael Kobetsky, Australia, with questions and comments from the speakers and from the floor.
19.00 – 22.00 NETWORKING DINNER

DAY TWO: 6 DECEMBER 2019 (FRIDAY)

Plenary Session: Impact of Recent Developments on Indian Tax Policy and Objectives
Chairman Dinesh Kanabar, CEO., 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 Indian 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 - Milind Kothari - Pranav Sayta - Girish Vanvari (all from India).
11.00 – 11.30 TEA BREAK
Chairman Belema Obuoforibo, Director of Knowledge Centre, IBFD, The Netherlands
11.30 – 13.00 Tax Reforms in Africa
Presentation by Ferdinand Nji, Cameroon followed by Panel Discussion led by Annet Oguttu, South Africa. Panelists: Ridha Hamzaoui, IBFD - Mustapha Ndajiwo, Nigeria - Mohamed Ben Mlik, South Africa.
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 Grace Perez-Navarro, Deputy Director, Centre for Tax Policy and Administration, OECD, Paris
What drives Taxpayer's willingness to pay taxes?
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 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
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 Rajesh Ramloll, Mauritius. Panelists: Bijal Ajinkya, India - 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 & 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 - PVSS Prasad, India.
19.30 – 22.00 NETWORKING DINNER

DAY THREE: DECEMBER 7, 2019 (SATURDAY)

Session:
Tax Dispute Resolution (Morning)
Chairman Mukesh Butani Trustee, Foundation for International Taxation, India
09.00 – 10.30 Resolution of Tax Disputes in the new International Tax Order
Panel Discussion in the presence of Hon'ble Justice P P Bhatt, President, Income Tax Appellate Tribunal, India. Panelists: Rajat Bansal, India - Pramod Kumar, India - Jeffrey Owens, UK - Rajesh Ramloll, Mauritius with concluding remarks by ITAT President. `
10.30 – 11.00 Book Launch
Title: FEMA Compounding Orders- A Comprehensive Analysis Authors - Hardik Mehta, Harshal Bhuta & Tanvi Vora.
11.00 – 11.30 TEA BREAK
Session:
Global Impact of New Technologies on International Taxation: An Update (Option A)
Chairman Clive Baxter, Maersk Group, Chief Tax Counsel, Denmark
11.30 – 13.30 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 - Sam Sim, Singapore
Session:
Impact of New Taxing Rights: A Critical Evaluation of OECD PROPOSALS in India (Option B)
Chairman Ola Ostazewska, Head, European Knowledge Group, IBFD
11.30 – 12.00 Milind Kothari, Managing Partner, BDO India LLP, India
An Industry Perspective of the New Taxing Rights in india
12.00 – 12.30 Kuntal Dave, Proprietor, Nanubhai Desai & Co., Mumbai
Impact on Investments in India: Challenges and Opportunities
12.30 – 13.00 Dr. (C.A) Sunil Moti Lala, Advocate & Trustee, Foundation for International Taxation, Mumbai
International Tax Precedents in India with Global Significance
13.00 – 13.30 Pramod Kumar, Vice President, Income Tax Appellate Tribunal, Mumbai
International Tax Dispute Resolution in India - the Road Travelled and the Road Ahead
13.30 – 14.30 LUNCH BREAK
Session:
Transfer Pricing Developments (Option A)
Chairman T P Ostwal, Managing Partner, T P Ostwal & Associates LLP, India
14.30 – 16.30 Case Study on Transfer Pricing based on BEPS
Panel Discussion led by Rahul Mitra, India. Panelists: Vijay Iyer, India - Michael Kobetsky, Australia - 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
14.30 – 16.30 The Transparency Agenda: Transparency against the Backdrop of Taxpayer Rights and Data Protection Panel Discussion led by Monica Bhatia, India. Panelists: Walter Andreoni, Italy - Julia de Jong, IBFD - 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, Director of Knowledge Centre, IBFD, 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 Pranay Bhatia, India. Panelists: 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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