The New Era of Taxation
15 Sep - 16 Sep 2022
Session information
Mobility of HNWI after the pandemic: Tax preferential regimes and application of tax treaties
Friday 16 September (1130 - 1300)
Description
Preferential regimes are proliferating to attract high net worth individuals (HNWI) post pandemic. While they undoubtedly offer relevant tax benefits, the application of tax treaties is still controversial, if not directly forbidden, raising potential pitfalls for the unwary. This section will address the concept of a ‘resident of a Contracting State’, for the purpose of the Double Tax Conventions, and how HNWI benefitting from these forfeited regimes may fit into it.
Session / Workshop Chair(s)
| Tiago Cassiano Neves | Kore Partners, Lisbon, Portugal |
| Claudia Suter | Homburger AG, Zürich, Switzerland |
Speakers
| Barry McGettrick | Matheson, Dublin, Ireland |
| Pedro Jose Miranda-Sadurní | Sanchez Devanny / Garrigues, Queretaro, Mexico |
| Dr Tanja Schienke-Ohletz | Flick Gocke Schaumburg Partnerschaft mbB, Frankfurt, Germany |
| Eva Stadler | WOLF THEISS Rechtsanwälte GmbH & Co KG, Vienna, Austria |
| Blanca Vicens Novell | Lener Asesores Legales y Económicos S.L.P., Madrid, Spain |