2012 Boston, USA

Subject 1:         

Subject 2:

The Seminar programme is as follows:

• Penalties and domestic law dispute resolution procedures
• Cross-border arbitrage
• Mutual agreement procedure and the resolution of cross-border disputes
• Article 3(2) and the scope of domestic law
• VAT on non-resident sellers/cross-border services
• IFA/OECD (plenary):
  Now you see it, now you don't: the elusive concept of Permanent Establishment
• Developments in cross-border taxation in the Latin American region
• Cross-border charitable and other pro-bono contributions
• International telecommunications income
• Recent developments (plenary)
• IFA/EU: Financial Transaction Tax
• Limitations on benefits articles in income treaties: the current state of play