Tax Dispute Resolution Conference
6 February 2014
Milan
9:00 – 9:20 Registration & Breakfast 9:20 – 9:30 Welcome & Introduction
9:30 – 10:15 Current audit approaches and BEPS Moderator: Giuliana Polacco (Milan)
Speakers: Maria-Antonia Azpeitia (Madrid), Mary Bennett (Washington), Richard Fletcher (London), Ulrich Ränsch (Frankfurt)
10:20 – 11.05 The European arena: Hot topics across specially conflictive jurisdictions Moderator: Maria Antonia Azpeitia (Madrid)
Speakers: Alexander Chmelev (Moscow), Denis Berdoz (Geneva), Eugenio della Valle (Rome), Katerina Kuuskoski (Stockholm)
11:05 – 11:20 Coffee break
11:20 – 12:20 How to prepare for tax raids and other aggressive audit techniques Moderators: Ariane Calloud (Paris), Paul Halprin (Amsterdam)
Speakers: Alexander Chemelev (Moscow), Nicola Crispino (Milan), Jessica Eden (London), Eric Meier (Paris), Duane Webber (Washington)
12:20 – 13:05 Alternative tax dispute resolution techniques: Is litigation the only option? Moderator: Ulrich Ränsch (Frankfurt)
Speakers: Pedro Aguaron (Barcelona), Richard Fletcher (London), Paul Haprin (Amsterdam), David Jamieson (London), Giuliana Polacco (Milan)
13:05 – 13:10 Closing remarks 13:10 – 14:10 Lunch 14:10 onwards (unless otherwise pre-arranged) Client meetings
About this event
The current tax authorities’ crusade to fight what is considered to be “aggressive tax planning” by multinationals
and large companies is significantly increasing the level of disputes (both at the local and the international level);
changing the playing rules; increasing the level of collaboration among tax authorities of different countries;
creating new risks and threats that companies may face; and requiring new capabilities from companies’
in-house tax teams.
Baker & McKenzie Speakers
Paul Halprin
Sr. Associate, Amsterdam
Paul Halprin is an attorney-at-law at Baker & McKenzie Amsterdam. His practice focuses on tax planning, tax structuring and tax dispute resolution. He is a member of the Baker & McKenzie Tax Controversy & Litigation Team and he frequently assists clients involved in audits by and disputes with the Dutch Tax Authorities. Paul has been recognized by ITR as leading lawyer in the field of tax litigation in the Netherlands.
Tel.: +31 20 551 7820
Email: paul.halprin@bakermckenzie.com Pedro Aguarón
Partner, Barcelona
Pedro Aguarón focuses his practice on corporate tax, transfer price and litigation. His clients are both multinationals acting in Spain as well as domestic corporations. Pedro has been involved in several mayor tax audits dealing with permanent establishment and royalty issues on software and related court litigations procedure which generated a great deal of media attention. Recently, he succeeded in a court case which changed the interpretation of certain tax rules mentioned in several specialized tax and economic media.
Tel.: +34 93 2060823
Email: pedro.aguaron@bakermckenzie.com Ulrich Ränsch
Partner, Frankfurt
Ulrich Ränsch specializes in taxation of multinational clients. His work comprises corporate restructuring, global tax planning, and tax controversies. He has extensive experience in representing clients in tax field audits and tax litigation as well as in negotiating with several German tax authorities rulings on taxation issues. Ulrich is a Steering Committee member of Baker & McKenzie’s European Tax Dispute Resolution Group and general editor of Baker & McKenzie’s “Handling Tax Disputes in Europe” annual guide. Tel.: +49 (0) 69 29 908 200
Email: ulrich.raensch@bakermckenzie.com Denis Berdoz
Partner, Geneva
Denis Berdoz has experience in domestic corporate taxes, in-bound investments, tax treaties, mergers & acquisitions, post-acquisition and re-disposition restructuring, spin-offs and dispositions. His practice also covers corporate law including
restructuring (mergers, divisions, transformation), as well as mergers & acquisitions. Denis is a lecturer at the Swiss Tax Academy and Former Chairman of the Geneva Tax Appellate Commission. He is a lecturer at the MAS of International taxation, University of Lausanne and at the LLM Tax program, University of Geneva. Denis regularly speaks at tax conferences in Switzerland and abroad. Tel.: +41 (0) 22 707 98 15
Email: denis.berdoz@bakermckenzie.com Jessica Eden
Sr. Associate, London
Jessica Eden handles a wide range of tax investigations and disputes. A graduate of Oxford University, before joining Baker & McKenzie Jessica worked for a specialist tax disputes team in a London-based international law firm. Jess frequently assists clients with HMRC tax investigations and has experience in settling tax disputes and handling appeals through the tax tribunals and higher courts. She has advised a number of clients on preparing for dawn raids and has particular expertise on legal professional privilege and defending HMRC challenges to privilege.
Tel.: +44 (0) 20 7919 1721
Email: jessica.eden@Bakermckenzie.com Richard Fletcher
Partner, London
Richard Fletcher is a Principal Tax Advisor in the Tax Department of Baker & McKenzie, based in the London office. Richard works with clients in various forms of direct tax dispute resolution, in particular representing clients in negotiations with HMRC on tax enquiries, Advance Pricing Agreements and in Mutual Agreement Procedures. As part of his enquiry work, he has supported clients in preparing key corporate executives for interviews with HMRC, and advising key executives regarding approach and their responsibilities in relation to key judicial meetings. Also, Richard has extensive experience in approaching HMRC in respect of tax treatment of important investments into UK through the Inward Investment Support service.
Richard is well-known within senior HMRC circles both through his tax dispute resolution work, and he is regularly asked to contribute to discussions with HMRC regarding practical and technical issues relating to the UK tax system.
Tel.: +44 (0) 20 7919 1771
Email: richard.fletcher@bakermckenzie.com David Jamieson
Sr. Associate, London
David Jamieson has 10 years experience in advising clients who have disputes with the UK tax authorities, with a particular focus on VAT and indirect taxes. He has appeared as the lead advocate at both the First-tier Tribunal and Upper Tribunal and represented clients at all stages of the litigation process including to the Supreme Court (the highest court in the UK).
Tel.: +44 (0) 20 79191289
Maria Antonia Azpeitia Partner, Madrid
María Antonia Azpeitia heads Baker & McKenzie’s Madrid VAT and Tax Litigation practice groups. María Antonia covers all kinds of tax proceedings at the national and international levels. She is experienced in tax audits, voluntary disclosure proceedings, appeals before tax courts, such as the Supreme Court and the Constitutional Court. She also handles proceedings before the European Court of Justice, as well as formal complaints before the European Commission and Mutual Assistance Procedures under the applicable Tax Treaty. María Antonia counsels Spanish and multinational companies on VAT and indirect tax matters, such as day-to-day advice, VAT planning, reorganisation, acquisitions and obtaining tax rulings.
Tel.: +34 91 230 45 30
Email: mariaantonia.azpeitia@bakermckenzie.com Nicola Crispino
Counsel, Milan
Nicola Crispino specializes in tax advice, tax controversy and litigation, general tax planning, VAT, criminal tax controversy. Nicola is Assistant Professor in Tax Law at LIUC University of Castellanza and teaches courses on tax & customs. He lectures on tax, financial and economic crime.
Tel.: +39 02 76 231 405
Email: nicola.crispino@bakermckenzie.com Massimo Giaconia
Partner, Milan
Massimo Giaconia has an extensive experience in international corporate taxation, mergers and acquisitions, corporate reorganizations, cross-border tax planning, real estate investments and private equity structures, financial instruments, hybrid financing. He has a significant knowledge of financial industry including leasing, pharmaceutical industry, information technology, oil and gas, industrial and consumer products, because of several engagements from clients in Italy, Europe and the US. He is involved in several transfer pricing projects. Furthermore, he is a member of Boards of Statutory Auditors in major Italian and multinational companies. Tel.: +39 02 76 231 465
Email: massimo.giaconia@bakermckenzie.com Giuliana Polacco
Partner, Milan
Giuliana Polacco specializes in international tax law. Her practice concentrates on the main areas of international taxation, such as transfer pricing, corporate restructuring, cross-border transactions, tax litigation, VAT and custom duties. Giuliana advises multinational and Italian corporations with respect to international tax planning, including structuring cross- border operations and intercompany pricing. She has successfully represented companies in the administrative and litigation levels in various tax controversies. Giuliana works with companies in all industries, including software, hardware, e-commerce, biotechnology, and retail companies.
Tel.: +39 02 76231 368
Email: giuliana.polacco@bakermckenzie.com Alexander Chmelev
Partner, Moscow
Alexander Chmelev heads the Baker & McKenzie CIS Tax Practice Group. He advises on tax planning and structuring issues for both foreign and domestic companies operating in Russia and other CIS countries and international tax considerations of companies with interests in the CIS. He also actively advises clients in tax controversies with the Russian tax authorities. Prior to joining Baker & McKenzie’s Moscow office in 1994, Alexander practiced tax law in New York.
Tel.: +7 495 787 2700
Email: alexander.chmelev@bakermckenzie.com Ariane Calloud
Sr. Associate, Paris
Ariane Calloud’s practice is focused on international and domestic corporate tax law. She particularly assists clients in the context of search and seizure procedures, following up tax audits in an international context, negotiations with the tax authorities and tax litigation. Prior to joining Baker & McKenzie in 2007, she worked as from 2004 in the tax department of Landwell & Associés where she practiced Corporate Tax and International Tax Law.
Tel.: +33 1 44 17 64 67
Email: ariane.calloud@bakermckenzie.com Eric Meier
Partner, Paris
Eric Meier is head of the Baker & McKenzie French tax litigation team in Paris. He assists his clients in particular in the context of search and seizure procedures; following up tax audits; negotiations with the tax authorities; disputes before the administratives and civil courts; procedures before the EU Institutions and interventions before the French Constitutional Council. He also advises his clients in the context of analysis of tax risks and transfer of tax receivables. Prior to joining Baker & McKenzie in 2006, he practiced from 1994 until 2002 at Arthur Andersen International, where he participated in the creation of the tax litigation department. In 2002, Eric joined the firm TAJ. Eric regularly attends MEDEF working groups.
Tel.: +33 1 44 17 65 57
Eugenio della Valle Of Counsel, Rome
Eugenio della Valle is Of Counsel at the Baker & McKenzie Rome office, specializing in international and domestic corporate income tax, VAT, tax litigation. He is a tax law professor at “La Sapienza”, Rome State University and member of the International Tax Law and Practice Review’s Scientific Committee (the Italian most renowned international tax magazine). He also regularly teaches at the Italian Tax School Police. His practice concentrates on the main areas of international taxation, such as transfer pricing, corporate restructuring, cross-border transactions, VAT and custom duties.
Tel.: +39 06 44 063 208
Email: eugenio.dellavalle@bakermckenzie.com Katarina Kuuskoski
Sr. Associate, Stockholm
Katarina Kuuskoski handles various tax related issues at the Tax department of Baker & McKenzie in Stockholm since 2007. She is listed as one of Sweden’s tax controversy leaders by the International Tax Review in 2013.
Tel.: +46 8 566 177 52
Email: katarina.kuuskoski@bakermckenzie.com Mary Bennett
Partner, Washington, D.C.
Mary Bennett is a tax partner in the Washington, DC office, where she advises both U.S. and foreign-based companies on the structuring of their international operations and represents clients in private letter ruling, competent authority, tax controversy, and tax policy matters. She is the Chair of the Firm’s Global Tax Policy Group. Mary has more than 30 years of international tax experience, including having served from 2005 to 2011 as Head of the Tax Treaty, Transfer Pricing & Financial Transactions Division of the OECD’s Centre for Tax Policy & Administration in Paris and earlier in her career as the Deputy International Tax Counsel of the U.S. Treasury Department. While at the OECD, she was responsible for the project on improving international dispute resolution procedures, including the introduction of mandatory binding arbitration into the OECD Model Tax Convention. She is a graduate of Harvard University and Columbia Law School, holds a master of laws degree in taxation from Boston University Law School, and has been recognized as one of America’s leading tax lawyers by Chambers USA, The International Who’s Who of Corporate Tax Lawyers, and
Euromoney’s Guide to Women in Business Law.
Tel.: +1 202 452 7045
Email: mary.bennett@bakermckenzie.com Duane Webber
Partner, Washington, D.C.
A. Duane Webber is a Partner in the Washington DC Office and currently serves as the Chair of the Global Tax Dispute Resolution Steering Committee of Baker & McKenzie. His practice focuses on tax dispute resolution matters with the IRS and various foreign governments, including all administrative phases of a controversy (audits, appeals, mediation, competent authority, advance pricing agreements, pre-filing agreements, and other alternative dispute resolution techniques), as well as litigation in the U.S. Tax Court, various U.S. Courts of Appeal, the U.S. Court of Federal Claims, and the U.S. Supreme Court. Duane has orchestrated the resolution of a wide variety of domestic and international Federal tax issues, including issues relating to Subpart F income (and the “manufacturing” test), transfer pricing, foreign tax credits, research tax credits, Subchapter L insurance tax, section 892 exempt income, captive insurance, consolidated returns, inventory and tax accounting, asset characterization, voluntary disclosure matters, and other matters. Representative litigation matters include AIG v. Comm’r; America Online, Inc. v. U.S.; Bausch & Lomb Inc. v. Comm’r; Compaq Computer Corp. v. Comm’r; Electronic Arts, Inc. v. Comm’r; Guardian Indus. Corp. v. U.S.; Hewlett-Packard Company v. Comm’r; RadioShack Corp. v. U.S.; Sun Microsystems v. Comm’r; Yamaha Motor Corp. v. Comm’r; Zurich Insurance Co. v. Comm’r.
Tel.: +1 202 452 7040
Working as an integrated global team, we can cover all multijurisdictional
aspects and effects of an audit or dispute. Our more than 250 tax dispute
resolution lawyers worldwide offer broad international experience and
deep local know-how in concluding disputes through the full range of
administrative and legal dispute resolution techniques.
Here are ways we help
Planning assistance.
We assist our tax planning teams in preparing to defend a
transaction or tax structure, and in helping reduce the probability of challenge or the
imposition of penalties by tax authorities.
Strategic litigation analysis.
We provide legal opinions and reports on potential tax risks
and liabilities designed to help manage risk on a domestic, regional or global basis.
Pre-audit preparation.
We advise regarding preparation for tax audits, including
approriate disclosures and affirmative claims.
Audit and collection proceedings.
We assist in preparing and reviewing documentation
for submission to tax authorities, and advise on tax collection proceedings.
Protests and appeals.
We prepare and file administrative and judicial appeals against
tax assessments and penalties, and conduct settlement negotiations and litigation with
tax authorities.
Litigation in tax courts, appellate courts, and other courts.
We conduct all phases of
litigation in local and national courts, including discovery, settlement negotiations,
pre-trial judgments, pre-trials and hearings, post-pre-trial briefings, appeals, and all other aspects
of the litigation of a tax dispute.
Representation before the European Court of Justice.
We have experience assisting
taxpayers in conflicts between EU law and domestic legislation, including cases that
have gone before the European Court of Justice as well as the European Commission.
International tax law and procedure.
We advise on international tax procedures,
including the mutual agreement procedure established in the OECD Model Tax Treaty
and the arbitration procedures under the EU Arbitration Convention.
Criminal defense.
We defend and protect clients’ rights in tax-related criminal
prosecutions.
Rulings and reform advocacy.
We advise on communications and relations with
domestic tax authorities for purposes of securing tax rulings, and formulate proposals
for the introduction of legislative amendments.
If you would like further information please contact
Jana Hanysova
Tel +420 236 045 001
www.bakermckenzie.com
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