Janssen-Sanghavi & Associates heeft dit gerepost
One of the most thought provoking ideas shared on our panel at International Fiscal Association Cape Town was from Chloe Burnett SC: “With the introduction of treaty based anti-avoidance provisions like the “principal purposes test” there may be a reduced need for countries to adopt measures like treaty overrides, underrides, or dodging”. One does wonder, however, if countries have undertaken these measures to combat tax avoidance, or simply because they do want to renege on their commitments. For example India’s #MFN stance had nothing to do with aggressive tax planning. Another very interesting discussion was with Juliane Kokott, who thought that the #ATAD 1 and 2 may have “nuanced” the fundamental freedoms of the EU. This may even affect tax treaties - a subject discussed by Mees Vergouwen in his brilliant thesis for which he won this year’s Mitchel B. Carol award! It was lovely to have shared the panel with Shefali Goradia, Peter H. Blessing, @Luiz Filipe, and Anita Nair! It has been a week full of intellectually stimulating tax talks, which leaves you feeling full, but also wanting more. It was truly an honour for me and Janssen-Sanghavi & Associates to be able to contribute to the conversation! Here are some pictures from the conference, and a few treks on the Table Mountain.
-
-
-
-
-
+5