A conference presented by the IBA Taxes Committee The New Era … · 2019-10-31 · The 2017 US tax...

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FOR MORE INFORMATION AND TO REGISTER YOUR INTEREST VISIT WWW.IBANET.ORG/CONFERENCES/CONF926.ASPX FOR MORE INFORMATION AND TO REGISTER YOUR INTEREST VISIT WWW.IBANET.ORG/CONFERENCES/CONF988.ASPX Follow us #IBAGlobal #IBAtax BOOK NOW AT WWW.IBANET.ORG/CONFERENCES/CONF1001.ASPX REGISTER BEFORE 11 OCTOBER 2019 TO RECEIVE EARLY REGISTRATION DISCOUNTS A conference presented by the IBA Taxes Committee The New Era of Taxation: what you need to know in a constantly changing world 7-8 November 2019, Law Society of Ontario, Toronto, Canada Topics include: • Current issues in cross-border planning using trusts and foundations • Digital economy • Hot topics in US inbound and outbound investments • Privilege and confidentiality – an update • Tax issues relating to highly regulated industries • Tax treaties and planning in the post-BEPS era

Transcript of A conference presented by the IBA Taxes Committee The New Era … · 2019-10-31 · The 2017 US tax...

Page 1: A conference presented by the IBA Taxes Committee The New Era … · 2019-10-31 · The 2017 US tax reform and implementing regulations, paired with ongoing shifts in the global tax

FOR MORE INFORMATION AND TO REGISTER YOUR INTEREST VISIT

WWW.IBANET.ORG/CONFERENCES/CONF926.ASPX

FOR MORE INFORMATION AND TO REGISTER YOUR INTEREST VISIT

WWW.IBANET.ORG/CONFERENCES/CONF988.ASPX

Follow us

#IBAGlobal

#IBAtax

BOOK NOW AT WWW.IBANET.ORG/CONFERENCES/CONF1001.ASPX

REGISTER BEFORE

11 OCTOBER 2019 TO RECEIVE EARLY

REGISTRATION

DISCOUNTS

A conference presented by the IBA Taxes Committee

The New Era of Taxation:what you need to know in a constantly changing world

7-8 November 2019, Law Society of Ontario, Toronto, Canada

Topics include:

• Current issues in cross-border planning using trusts and foundations

• Digital economy

• Hot topics in US inbound and outbound investments

• Privilege and confi dentiality – an update

• Tax issues relating to highly regulated industries

• Tax treaties and planning in the post-BEPS era

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Programme

Refreshment Break Sponsor

Thursday 7 November

0745 − 1615 Registration

0900 − 0915 Opening remarks

0915 − 0945 Keynote address

Impact of international and domestic tax developments - view from CanadaHeather Evans CEO and Executive Director, Canadian Tax Foundation, Toronto

0945 – 1115

Hot topics in US inbound and outbound investmentsThe 2017 US tax reform and implementing regulations, paired with ongoing shifts in the global tax system, based on BEPS and otherwise, have forced tax advisers to reconsider what once had been standard planning. This panel will discuss these shifts and address possible planning approaches to this new landscape for businesses investing in or from the United States.

Session Co-ChairsAbel Francisco Mejia Cosenza Sanchez Devanny, Mexico CityKat Saunders Gregor Ropes & Gray, Boston

SpeakersAndres Gonzalez DLA Piper Martinez Beltran, BogotaBruna Marrara Machado Meyer Sendacz Opice Advogados, São PauloJuan Cristobal Ortega Baraona Fischer & Cia, SantiagoHeather Ripley Alston & Bird, New YorkSimone S Schiavini Chiomenti, MilanKevin Yip Fasken Martineau DuMoulin, Toronto

1115 – 1145 Coffee/tea break

1145 – 1315

Tax issues relating to highly regulated industriesMany highly regulated industries, such as cannabis and insurance, are subject to special tax rules. In some cases, these tax rules are as important as non-tax regulations in driving business structures and can create challenges for cross-border businesses. This panel will discuss some key considerations when advising clients operating in highly regulated spaces.

Session Co-ChairsFrancesco Gucciardo Aird & Berlis, Toronto; Membership Officer North America, IBA Taxes CommitteeJuan David Velasco Posse Herrera Ruiz, Bogota

Conference Co-ChairsRon Choudhury Miller Thomson, TorontoValeria D’Alessandro GSHR – Goldemberg Saladino Hermida Rolado & Asociados, Buenos AiresDavid Shapiro Saul Ewing Arnstein & Lehr, Philadelphia; Treasurer, IBA Taxes Committee

Organising CommitteeVictor Alexander Jaramillo Caplin & Drysdale, Washington DC Delcia Capocasale Puga Cuatrecasas, New YorkRon Choudhury Miller Thomson, TorontoValeria D’Alessandro GSHR – Goldemberg Saladino Hermida Rolado & Asociados, Buenos AiresAna Lucia Ferreyra Pluspetrol, Montevideo; Co-Chair, IBA Taxes CommitteeFrancesco Gucciardo Aird & Berlis, Toronto; Membership Officer North America, IBA Taxes CommitteeKristin Konschnik Butler Snow, London; Corporate Counsel Forum Liaison Officer, IBA Taxes CommitteeMargriet Lukkien Loyens & Loeff, Amsterdam; Co-Chair, IBA Taxes Committee

Abel Francisco Mejia Cosenza Sanchez Devanny, Mexico CityAlain Ranger Fasken Martineau DuMolin, Montreal; Council Member, IBA Legal Practice DivisionKat Saunders Gregor Ropes & Gray, BostonDavid Shapiro Saul Ewing Arnstein & Lehr, Philadelphia; Treasurer, IBA Taxes CommitteeFernando Tonanni Machado Meyer Sendacz Opice Advogados, São Paulo; Membership Officer South America, IBA Taxes CommitteeJuan David Velasco Posse Herrera Ruiz, BogotaChristian Wimpissinger Binder Grösswang, Vienna; Young Lawyers Programme Officer, IBA Taxes Committee

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Kindly supported by

SpeakersJennifer E Benda Hall Estill, DenverJuan Manuel Iglesias Mitrani Caballero & Ruiz Moreno, Buenos AiresGoetz Kempelmann Flick Gocke Schaumburg, BonnMarcelo Marchetti Ferrere, MontevideoGonzalo la Torre Rodrigo Elias & Medrano Abogados, LimaPhilip B Ward Bennett Jones, Toronto

1315 – 1415 Lunch

1415 – 1545

Current issues in cross-border planning using trusts and foundationsTax-efficient wealth management planning has faced deep changes within the last decade due to exchange of information policies, the trend to establish or increase inheritance and wealth taxes, G20/OECD initiatives and especially, amnesty regimes. Within this renewed scenario, trusts and foundations have gained special relevance within wealth structuring. This panel will deal with the various sorts of vehicles that are efficient in different jurisdictions, as well as covering the tax authorities and judges’ views on this topic.

Session Co-ChairsValeria D’Alessandro GSHR – Goldemberg Saladino Hermida Rolado & Asociados, Buenos AiresVictor Alexander Jaramillo Caplin & Drysdale, Washington DC

SpeakersFabiola Diaz Prado Anaya Abogados, Mexico CityGuadalupe Diaz Sunico Lener, BarcelonaSunita Doobay Blaney McMurtry, TorontoEva Stadler Wolf Theiss, ViennaClaudia Suter Homburger, ZurichFabio Wagner KPMG Brazil, São Paulo

1545 – 1615 Coffee/tea break

Thursday continued

1615 – 1745

Digital economyWhile many existing taxation systems are not currently fit for the digital age, some jurisdictions are taking important steps to adapt their traditional tax regimes to revolutionary digital business models. To mitigate various unilateral measures, the OECD is working on proposals to develop a solution to the tax challenges arising from the digitalization of the economy, based on a two-pillar approach. The OECD aims at reaching a consensual solution by 2020. This panel will face taxation of the digital economy from a direct tax perspective, especially including the OECD programme of work, value creation, profit allocation, permanent establishments and tax treaty implications. Law firm practitioners and digital companies’ in-house counsel will lead discussions. This panel will also address indirect taxation issues.

Session Co-ChairsDavid Shapiro Saul Ewing Arnstein & Lehr, Philadelphia; Treasurer, IBA Taxes CommitteeChristian Wimpissinger Binder Grösswang, Vienna; Young Lawyers Programme Officer, IBA Taxes Committee

SpeakersRodolfo Araujo Head of Tax, iFood, São PauloLaura Gheorghiu Gowling WLG Canada, MontrealJessica Kemp Travers Smith, London; Session Reporters Liaison Officer, IBA Taxes CommitteeKristin Konschnik Butler Snow, London; Corporate Counsel Forum Liaison Officer, IBA Taxes CommitteeLuciana Yañez Salgado Zuzunaga Assereto & Zegarra Abogados, Lima

1830 − 2030 Conference dinner

Drake One Fifty Restaurant

All delegates, speakers and registered guests are welcome to attend

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Friday 8 November

0815 − 1300 Registration

0830 − 0845 Opening remarks

0845 − 0915 Keynote address

Impact of international tax developments on in-house compliance and administrationTony Ancimer Vice President, Tax, Magna Inc, Toronto

0915 – 1100

Tax treaties and planning in the post-BEPS eraAnti-base erosion and profit shifting (or BEPS) rules are perhaps the current biggest challenge to tax administrators. The OECD and its members have taken a number of important steps to address tax leakage and avoidance because of BEPS. This panel will review the latest developments in this area and discuss unique challenges and possible solutions from a tax planning perspective. The modification and advancement of bilateral tax treaties and multilateral instruments will also be discussed.

Session Co-ChairsDelcia Capocasale Puga Cuatrecasas, New YorkRon Choudhury Miller Thomson, Toronto

SpeakersSilvana Garcia Pedrayes Chevez Ruiz Zamarripa, Mexico CityLindsay Gwyer Stikeman Elliott, TorontoVincent van der Lans Loyens & Loeff, New YorkJason M Osborn Mayer Brown, Washington DCRamon Tomazela Santos Mariz de Oliveira e Siqueira Campos Advogados, São Paulo Carola Trucco Barros & Errazuriz, Santiago

1100 – 1130 Coffee/tea break

1130 – 1300

Privilege and confidentiality – an updateTax administrators globally are increasing their focus on detection through audit, investigation and reporting. The corresponding scope for privilege and confidentiality is narrowing and in some cases, evolving out of necessity. Courts are also increasingly involved in determining the reach of tax administrators in this regard and further defining the scope of privilege. This panel discusses recent issues of interest in this area and engages in a jurisdictional comparison of privilege and confidentiality.

Session Co-ChairsDaniel Luchsinger Covington & Burling, Washington DC Steve Suarez Borden Ladner Gervais, Toronto

SpeakersAntonietta Alfano Macchi di Cellere Gangemi, Rome Chloe Delion CMS Francis Lefebvre, Paris Pamela Gottardini Mattos Filho Advogados, São PauloJaime Salmeron Tax Manager Benelux and EU Tax Policy, Repsol, The HagueMark Tonkovich Blake Cassels & Graydon, TorontoLuciana Martina Virgile Marval O’Farrell & Mairal, Buenos Aires

1300 – 1315 Closing remarks

1315 – 1415 Lunch

The IBA, its officers and staff accept no responsibility for any views expressed, presentations or materials produced by delegates or speakers at the Conference.

Continuing Professional Development / Continuing Legal Education

For conference delegates from jurisdictions where CPD/CLE is mandatory, the IBA will provide a Certificate of Attendance for the conference. Subject to CPD/CLE requirements, this can be used by conference delegates to obtain the relevant number of hours’ accreditation. The number of CPD/CLE hours available may vary depending on the rules applied by the members bar association/law society on time recording criteria.

A Certificate of Attendance is available to conference delegates on request. Please ask at the IBA conference registration desk for information on how to obtain the certificate.

IBA Harassment PolicyIBA conferences provide unrivalled professional development and network-building opportunities for international legal practitioners and their professional associates. The IBA values the participation of every delegate and member of the IBA and wants all attendees to have an enjoyable and fulfilling experience. Accordingly, all conference attendees are expected to show respect and courtesy to other attendees, IBA staff and those involved with hosting the events throughout the conference and at all conference events, receptions, and parties, whether officially organised by the IBA or others. All delegates, guests, attendees, speakers, exhibitors, staff and volunteers at any IBA event are required to conform to the IBA Harassment Policy.

See www.ibanet.org/conferences/harassment-policy.aspx

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InformationDate7−8 November 2019

VenueLaw Society of Ontario130 Queen Street WestToronto, CanadaTel: +1 (416) 947 3300Website: lso.ca

LanguageAll conference working sessions and conference materials will be in English.

How to registerRegister online by www.ibanet.org/conferences/conf1001.aspx and make payment by credit card to avail of the ten per cent online registration discount or complete the attached registration form and return it to Camila Campelo at [email protected]. You should receive emailed confirmation of your registration within five days; if you do not please contact Camila Campelo.

FeesOnline registrations received:

on or before 11 October

until 28 October

IBA member US$600 US$745

IBA corporate group member* US$450 US$560

Non-member** US$825 US$970

Young lawyers (under 30 years) US$450 US$970

Academics/judges (full time) US$450 US$970

Public lawyers US$450 US$970

Corporate counsel US$540 US$970

Guest fee US$90 US$90

After 28 October registrations must be received in hard copy at the IBA office.

Hard copy registration forms and fees received:

on or before 11 October

after 11 October

IBA member US$665 US$830

IBA corporate group member* US$500 US$625

Non-member** US$915 US$1,080

Young lawyers (under 30 years) US$500 US$1,080

Academics/judges (full time) US$500 US$1,080

Public lawyers US$500 US$1,080

Corporate counsel US$600 US$1,080

Guest fee US$90 US$90

* The IBA Corporate Group Member is a reduced rate offered to the in-house legal department of international corporations. This rate is only applicable if your company has a corporate group membership with the IBA.

** By paying the non-member fee, we welcome you as a delegate member of the IBA for the year in which this conference is held, which entitles you to the following benefits:

(1) Password access to certain parts of the IBA website.(2) Receipt of IBA E-news and access online versions of IBA Global Insight.(3) Pay the member rate for any subsequent IBA conference registrations

for this calendar year.(4) Take advantage of IBA Special Offers.

If you would like to become a full or general member of the IBA, which includes membership of one committee or more – and inclusion in and access to our membership directory – we encourage you to do so now in order to register for this conference at the member rate. Full details of how to join can be found at www.ibanet.org

A reduced rate is offered to lawyers who are over the age of 65, have been an IBA member for more than 20 years and are no longer practising law.

Full payment must be received in order to process your registration.

Fees include:• Attendance at all working sessions on 7 and 8 November • Conference materials, including any available speaker’s papers presented

at the conference• Access to the above conference working materials from the IBA website

(www.int-bar.org) approximately seven days after the conference• Lunches on Thursday and Friday• Coffee/ tea during breaks

• Ticket to the Conference Dinner on 8 November

Guest fee includes:

• Ticket to the Conference dinner on 8 November

A guest must not be a member of the legal profession or seek to use the Conference as a business networking opportunity. Access to working sessions is not permitted for guests. Checks are made to ensure members of the legal profession are not registered as guests, if this is the case, registration will be refused unless the guest registers as a full delegate for the conference. Only registered guests (ie, those paying the guest fee) are eligible to participate in the social programme.

List of participantsIn order for your name to appear in the list of participants, which will be made available seven days prior to the conference, your registration form must be received by 28 October at the latest.

Mobile delegate search applicationDelegates are now able to use a mobile delegate search. This application has been developed to aid networking by giving delegates instant access to an up-to-date list of their fellow attendees, and comes with the added benefit of a built-in messaging service. All registered delegates with an internet or Wi-Fi-enabled device will have access, using their IBA username and password. Simply visit: m.ibanet.org/conf1001

Registration confirmation All documentation regarding your attendance at the conference can now be obtained from the IBA website. Upon receipt of your payment for the conference a confirmation email will be sent containing instructions on how to download the documents. Registration confirmation will not be distributed by post.

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Photography and filmingCertain sessions and/or social functions may be photographed and/or filmed and some of this content may be used for future IBA marketing materials, member communications, products or services. Should you have any concerns with regard to this, or do not wish to be featured in any of these materials please contact the IBA Marketing Department on [email protected]

Promotional literaturePlease note that no individual or organisation may display or distribute publicity material or other printed matter during the conference, unless by prior arrangement with the IBA. Organisations and companies wishing to discuss promotional opportunities should contact the Sponsorship Department at [email protected]

Payment of registration feesUS dollars: by bank transfer to the IBA account number: 01286498 (Sort Code 56- 00-03) at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom. SWIFT address NWBKGB2L, IBAN GB55NWBK60730101286498. Please ensure that a copy of the bank transfer details is attached to your registration form.

Please pay all bank charges so that the IBA receives the full invoiced amount.

Please ensure that your name and ‘CONF1001’ appear on any transfer.

Credit card payments: by Visa, MasterCard or American Express. No other cards are accepted.

No deductions or withholdingsAll fees payable to us by you in accordance with the terms contained in this ‘Information’ section shall be paid free and clear of all deductions or withholdings whatsoever. If any deductions or withholdings are required by law to be made from any fees payable to us by you under the terms contained in this ‘Information’ section you shall pay such sum as will, after the deduction or withholding has been made, leave us with the same amount as we would have been entitled to receive in the absence of any such requirement to make a deduction or withholding.

If we obtain the benefit of any tax credit or other relief by reference to any such deductions or withholdings, then we shall repay to you such amount as, after such repayment has been made, will leave us in no worse position than we would have been had no such deductions or withholdings been required.

Conference sell-outsThe IBA places its conference in venues of a suitable size for the event; however there are times when our conferences may sell out. Should this happen, prospective delegates will be informed and a waitlist will operate. The waitlist will function on a ‘first come, first served’ basis, subject to receiving registered delegate cancellations. The IBA will not be liable for any travel or accommodation expenses incurred by an individual who travels to the conference without a confirmed place at the event.

Cancellation of registrationIf cancellation is received in writing at the IBA office by 11 October, fees will be refunded less a 25 per cent administration charge. Refunds will be made minus any monies owed to the IBA. We regret that no refunds can be made after this date. Registrations received after 11 October will not be eligible for any refund of registration fees.

Provided you have cancelled your registration to attend an IBA conference in accordance with the terms of the ‘cancellation of registration’ clause included in the ‘Information’ section of the relevant conference programme, you must then confirm to us in writing at the IBA office as soon as possible but in no event later than one year (12 calendar months) from the date of any such conference all necessary details to enable any reimbursement owed to you to be paid. We regret that no refunds will be made after the date that

is one year (12 calendar months) after the date of the relevant conference.

WeatherThe climate in Toronto in early-November is cold and cloudy with temperatures averaging 2-8oC (35-46oF). Scattered rains and snow showers are common in this time of year.

Travel arrangements and visasParticipants are responsible for making their own travel arrangements. It is recommended that you check your visa requirements with your local embassy or consulate. We are unable to dispatch visa invitation letters to support your visa application prior to receipt of your registration form and full payment of registration fees.

Please apply for your visa in good time.

Airport Toronto Pearson International Airport - located 22.5 kilometers (14 miles) northwest of downtown Toronto.

TaxiThe best form of transport available from the airport to the Marriott Downtown Hotel is taxi. The journey costs around US$65 plus tip. It takes approximately 30 minutes.

Hotel accommodationA limited number of rooms have been reserved at the Marriott Downtown at CF Toronto Eaton Centre for the nights of 6 and 7 November.

Marriott Downtown at CF Toronto Eaton Centre

525 Bay Street Toronto, OntarioTel: +1 (416) 597 9200www.marriott.com/hotels/travel/yyzec-marriott-downtown-at-cf-toronto-eaton-centreThe following rate is per room, per night and exclusive of breakfast. Service charges and local taxes are not included.

Standard Double Queen Bed Room

single or doubleCAD$239,00 (approx. US$180)

As a limited number of rooms have been blocked at the hotel, availability cannot be guaranteed once the room block is full.

Please make your reservation at tinyurl.com/IBATaxToronto19 or call +1 (800) 905 0667 to book your accommodation. Please mention you are part of the ‘International Bar Association’ group to guarantee the special rate. Please note that any reservation made after 8 October 2019 will be subject to availability and cannot be guaranteed at the special IBA rate.

The hotel requires a credit card number to secure your reservation.

Cancellation and no-show policyAny cancellations made within 48 hours prior to arrival will incur a cancellation fee of one night reserved. The same applies for no-shows.Please note that in the event of any cancellations or no-shows, rooms will be charged to the individual guest’s credit card given at the time of the booking.

Delegates are responsible for making accommodation reservations and entering into an agreement with the hotel regarding credit card guarantees, cancellation terms and conditions, and room rates (should these differ from the special IBA rate). The IBA cannot accept responsibility for hotel accommodation disputes between a delegate and the hotel.

The 2019 Annual Conference will be held in Seoul, South Korea, a thriving metropolis

that mixes the traditional with the modern – from skyscrapers, high-tech subways,

K-pop culture and K-beauty to Buddhist temples, palaces and street markets.

WHAT WILL IBA 2019 OFFER YOU?• Gain up-to-date knowledge of the key developments in your area of law which you

can put into practice straight away

• Access to the world’s best networking and business development event for lawyers and law firms – attracting over 6,000 individuals representing over 2,700 law firms, corporations, governments and regulators from over 130 jurisdictions

• Build invaluable international connections with leading practitioners worldwide, enabling you to win more work and referrals

• Increase your personal and law firm’s profile in the international legal world

• Hear from leading international figures, including officials from the government and multilateral institutions, general counsel and experts from across all practice areas and continents

• Acquire a greater knowledge of the role of law in society through rule of law and human rights

• Be part of the debate on the future of the law

T O B O O K N O W :

Visit: www.ibanet.org/Conferences/Seoul-2019.aspx

To receive details of all advertising, exhibiting and

sponsorship opportunities for the IBA Annual Conference

in Seoul, email [email protected]

OFFICIAL CORPORATE SUPPORTER

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The 2019 Annual Conference will be held in Seoul, South Korea, a thriving metropolis

that mixes the traditional with the modern – from skyscrapers, high-tech subways,

K-pop culture and K-beauty to Buddhist temples, palaces and street markets.

WHAT WILL IBA 2019 OFFER YOU?• Gain up-to-date knowledge of the key developments in your area of law which you

can put into practice straight away

• Access to the world’s best networking and business development event for lawyers and law firms – attracting over 6,000 individuals representing over 2,700 law firms, corporations, governments and regulators from over 130 jurisdictions

• Build invaluable international connections with leading practitioners worldwide, enabling you to win more work and referrals

• Increase your personal and law firm’s profile in the international legal world

• Hear from leading international figures, including officials from the government and multilateral institutions, general counsel and experts from across all practice areas and continents

• Acquire a greater knowledge of the role of law in society through rule of law and human rights

• Be part of the debate on the future of the law

T O B O O K N O W :

Visit: www.ibanet.org/Conferences/Seoul-2019.aspx

To receive details of all advertising, exhibiting and

sponsorship opportunities for the IBA Annual Conference

in Seoul, email [email protected]

OFFICIAL CORPORATE SUPPORTER

Disabled accessThe Marriott Downtown at CF Toronto Eaton Centre is wheelchair accessible. Please notify us if you require special assistance.

Unauthorised accommodation agentsThe IBA is not using any travel or accommodation agents for this conference. To make your reservation please contact the hotel directly by accessing tinyurl.com/IBATaxToronto19.

This is the only official accommodation booking system.

Social programme

Thursday 7 November

1830 − 2030 Conference dinner

Dates to remember

• 8 October is the deadline for the Marriott Downtown at CF Toronto Eaton Centre to receive accommodation bookings at the IBA discounted rate

• 11 October is the date by which your registration form and payment must be received at the IBA office if you are taking advantage of the early registration fee and is the date by which any cancellation must be received at the IBA office in order for fees to be refunded, less a 25 percent administration charge. No refunds can be made after this date.

• 28 October is the date by which your registration form and payment must be received at the IBA office in order for your name and company to be included in the list of participants, which will be made available seven days prior to the conference. After this date no registration forms can be accepted at the IBA office – please therefore register at the conference.

The organisers may at any time, with or without giving notice, in their absolute discretion and without giving any reason, cancel or postpone the conference, change its venue or any of the other published particulars, or withdraw any invitation to attend. In any case, neither the organisers nor any of their officers, employees, agents, members or representatives shall be liable for any loss, liability, damage or expense suffered or incurred by any person, nor will they return any money paid to them in connection with the conference unless they are satisfied not only that the money in question remains under their control but also that the person who paid it has been unfairly prejudiced (as to which, decision shall be in their sole and unfettered discretion and, when announced, final and conclusive).

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Registration form

The New Era of Taxation: what you need to know in a constantly changing world

7−8 November 2019, Law Society of Ontario, Toronto, Canada

Please read the ‘Information’ section before completing this form and return it together with your bank transfer to Camila Campelo at the address overleaf.

REGISTER ONLINE AT WWW.IBANET.ORG/CONFERENCES/CONF1001.ASPX TO MAKE IMMEDIATE AND SECURE PAYMENT BY CREDIT CARD AND OBTAIN A 10 PER CENT DISCOUNT ON THE FEES BELOW

PERSONAL DETAILS (Please attach your business card or write in block capitals)

Title________________ Given name ____________________________________________ Family name _____________________________________________

Name and country to be shown on badge (if different from above) __________________________________________________________________________

IBA Membership number (if applicable) ________________________________________________________________ Date of birth ______________________

Firm/company/organisation_____________________________________________________________________________________________________________

Address ____________________________________________________________________________________________________________________________

_______________________________________________________________________________ Country ____________________________________________

Tel _____________________________________________________________ Fax ________________________________________________________________

Email ______________________________________________________________________________________________________________________________

Guest ______________________________________________________________________________________________________________________________ Guests are not entitled to attend the working sessions. No member of the legal profession may be registered as a guest.

SPECIAL DIETARY REQUIREMENTS

If you have special dietary requirements, due to allergen intolerances, medical, religious reasons or a life choice, please specify the requirement below. The IBA is unable to cater for dietary requirements other than for the above reasons.

Please tick box if you have allergen intolerances and specify ____________________________________________________________________________

Please tick box if your guest has allergen intolerances and specify _______________________________________________________________________

Please state all other dietary requirements clearly, i.e. I am a vegetarian; I do not eat red meat.

___________________________________________________________________________________________________________________________________

Disclosure of dietary information denotes you have agreed to the IBA sharing this information with relevant third parties who are providing catering on our behalf.

TO OBTAIN A TEN PER CENT DISCOUNT ON THE FEES BELOW,

PLEASE REGISTER BY 28 OCTOBER ONLINE AT WWW.IBANET.ORG/CONFERENCES/CONF1001.ASPX

IBA MEMBERS CAN REGISTER ONLINE BY 11 OCTOBER FOR US$600,

PLEASE SEE ‘INFORMATION’ FOR FURTHER ONLINE REGISTRATION DETAILS.

HARD COPY REGISTRATION FORMS AND FEES RECEIVED: on or before 11 October after 11 October amount payable

IBA member US$665 US$830 US$

IBA corporate group member* US$500 US$625 US$

Non-member** US$915 US$1,080 US$

Young lawyers (under 30 years) US$500 US$1,080 US$

Academics/judges (full time) US$500 US$1,080 US$

Public lawyers US$500 US$1,080 US$

Corporate counsel US$600 US$1,080 US$

Guest fee US$90 US$90 US$

Guests are not entitled to attend the working sessions. No member of the legal profession may be registered as a guest.

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SOCIAL FUNCTIONS

Conference dinner on 8 November Number of tickets __________

One conference dinner ticket for each delegate and registered guest is permitted.

Social function ticket reservations are subject to availability and cannot be guaranteed unless payment has been received before 11 October2019.

*THE IBA CORPORATE GROUP MEMBER IS A REDUCED RATE OFFERED TO THE IN-HOUSE LEGAL DEPARTMENT OF INTERNATIONAL CORPORATIONS. THIS RATE IS ONLY APPLICABLE IF YOUR COMPANY HAS A CORPORATE GROUP MEMBERSHIP WITH THE IBA.

**JOIN THE IBA TODAY AND REGISTER FOR THIS CONFERENCE AT THE IBA MEMBER RATE. PLEASE FIND THE MEMBERSHIP APPLICATION FORM AT WWW.IBANET.ORG.

A REDUCED RATE IS OFFERED TO LAWYERS WHO ARE OVER THE AGE OF 65, HAVE BEEN AN IBA MEMBER FOR MORE THAN 20 YEARS AND ARE NO LONGER PRACTISING LAW. PLEASE CONTACT THE IBA OFFICE FOR FURTHER INFORMATION.

FULL PAYMENT MUST BE RECEIVED IN ORDER TO PROCESS YOUR REGISTRATION. PLEASE NOTE THAT REGISTRATIONS ARE NOT TRANSFERABLE.

TOTAL AMOUNT PAYABLE US$

METHODS OF PAYMENT

By credit card

Register online at www.ibanet.org/conferences/conf1001.aspx and make immediate and secure payment by credit card

Note: please do not send your credit card details on the registration form or within an email or fax.

By bank transfer

I have transferred to the IBA bank account the total amount payable and have attached a copy of the bank transfer details.(By bank transfer to the IBA account number: 01286498 (Sort Code 56-00-03) at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom. SWIFT address NWBKGB2L, IBAN GB55NWBK60730101286498.)Please ensure that a copy of the bank transfer details is attached to your registration form.

WHERE DID YOU FIRST HEAR ABOUT THIS CONFERENCE?

IBA CONFERENCE OTHER CONFERENCE DIRECT MAIL INTERNET ADVERTISEMENT

EMAIL EDITORIAL RECOMMENDATION OTHER Please provide further details, quoting code (if applicable)

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International Bar Associationthe global voice of the legal profession

The International Bar Association (IBA), established in 1947, is the world’s leading organisation of international legal practitioners, bar associations and law societies. The IBA influences the development of international law reform and shapes the future of the legal profession throughout the world. It has a membership of more than 80,000 individual lawyers and more than 190 bar associations and law societies spanning over 160 countries. It has considerable expertise in providing assistance to the global legal community.

Grouped into two divisions – the Legal Practice Division and the Public and Professional Interest Division – the IBA covers all practice areas and professional interests, providing members with access to leading experts and up-to-date information. Through the various committees of the divisions, the IBA enables an interchange of information and views among its members as to laws, practices and professional responsibilities relating to the practice of law around the globe. Additionally, the IBA’s world-class conferences provide unrivalled professional development and network-building opportunities for international legal practitioners, senior business professionals, regulators and government officials.

IBA Taxes Committee

The IBA’s widely respected and very active Taxes Committee offers its members access to the highest quality technical, practical and professional tax expertise to assist in understanding and finding solutions to international tax issues and concerns. It also encourages interface between international tax specialists and promotes the building of networks among tax lawyers worldwide to assist them in better serving the interests of their clients. The committee is divided informally into four practice group areas: Income Taxes, Other Taxes, Tax Litigation and Employee Benefits.

Members are encouraged to contribute to the committee newsletter which is published two to three times per year and to present papers at committee conferences and seminars. The committee also offers tax executives a forum, in its Tax Executives group, to exchange expertise and skills with their colleagues in industry on topics of special interest.

Contact information

International Bar Association Latin America Office Rua Helena 170, 14º andar, São Paulo, SP 04552-050, BrasilTel: +55 (11) 3046 3321 Fax: +55 (11) 3046 3324 Email: [email protected] www.ibanet.org

International Bar Association 4th Floor, 10 St Bride Street, London EC4A 4AD, United KingdomTel: +44 (0)20 7842 0090 Fax: +44 (0)20 7842 0091 Email: [email protected] www.ibanet.org