International corporate tax policy has entered in what is now commonly referred to as the “Post-BEPS World”. The Symposium of International Tax Policy, to be held in Lausanne on 27 October 2016, will look at how countries, in particular Switzerland, are adjusting to the new framework based on coherence, substance and transparency. The opening speech of the conference shall be given by Switzerland’s finance minister, Federal Councillor Ueli Maurer, whom we will be honored to welcome to Lausanne. Recent developments will then be addressed by top-ranking experts from the OECD, the Swiss Federal and Cantonal tax administrations as well as by international and Swiss academics, practitioners from the private sector or the industry.
The first part of the Symposium will in particular be dedicated to information exchange, with a special focus on Spontaneous Exchange of Tax Rulings and Country-by-Country Reporting. We shall then look at the Anti Tax Avoidance Directive, on which the EU Council agreed on 21 June, including its impact for third countries such as Switzerland. Transfer pricing will also be addressed, notably current practices and disputes as well as future trends in terms of organization of business models.
Last but not least, Switzerland’s Corporate Tax Reform III, which was approved by Parliament on 17 June 2016, will be presented in detail. A panel of experts will discuss the challenges of the reform, its political acceptance and more broadly the future of Switzerland as a competitive business location.
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8h30 Registration and Welcome Coffee
8h50 Welcome Address
9h00 - 9h30 Opening Speech
Mr. Ueli Maurer, Federal Councillor, Head of the Federal, Department of Finance of the Swiss Confederation
9h30 - 10h00 The Post-BEPS World
Chair: Prof. Robert Danon, Professor of Swiss and international Tax Law, Vice Dean of the Faculty of Law and
Director of the department of Business and Tax Law (HEC Lausanne), University of Lausanne
Mr. Pascal Saint-Amans, Director, Centre for Tax Policy and Administration, OECD
Mr. David Bradbury, Head of the Tax Policy and Statistics, Division, Centre for Tax Policy and Administration, OECD
10h00 - 10h30 BEPS and Future Swiss Tax Policy
Mr. Christoph Schelling, Ambassador, Head of Tax Division, State Secretariat for International Financial Matters (SIF)
10h30 - 11h00 Coffee break
EXCHANGE OF INFORMATION SESSION
Chair : Prof. Stef van Weeghel, Professor of International Tax Law, University of Amsterdam, Tax Partner,PricewaterhouseCoopers, Amsterdam
11h00 - 11h30 Exchange of Information : Present and Future
Mrs. Metihe Mehmeti, Team Head, Service for Exchange of Information in Tax Matters, Swiss Federal Tax Administration
11h30 - 12h15 Spontaneous Exchange of Rulings
Mrs. Sarah Busca Bonvin, Deputy Director General, Geneva Tax administration
Moderators :
Mrs. Susanne Schreiber, Tax Partner, Bär & Karrer, Zürich
Mr. Hugues Salomé, Tax Partner, PricewaterhouseCoopers, Lausanne
12h15 - 12h45 Country-by-Country Reporting
Mrs. Natassia Burkhalter, Policy advisor, State Secretariat for International Financial Matters (SIF)
12h45 - 14h00 Lunch break
14h00 - 14h45 The EU Anti Tax Avoidance Package : Impact on Switzerland
Prof. Luc De Broe, Professor of International Tax Law, KU Leuven, Belgium
Prof. Robert Danon
TRANSFER PRICING SESSION
Chair : Prof. Guglielmo Maisto, Professor of Tax Law at the Catholic University of Piacenza, Partner, Maisto e Associati, Italy
14h45 - 15h15 Recent Developments, Implementation and the Future
Dr. Andrew Hickman, Head of the Transfer Pricing Unit, Centre for Tax Policy and Administration, OECD
15h15 - 15h45 Transfer Pricing in Switzerland
Dr. Jessica Salom, Head of Section Transfer Pricing at the State Secretariat for International Financial Matters (SIF)
15h45 - 16h15 Coffee break
SWISS CORPORATE TAX REFORM III SESSION
16h15 - 17h00 Presentation of the Reform
Mr. Fabian Baumer, Vice-Director, Head of Tax Policy, Swiss Federal Tax Administration
Prof. Robert Danon
17h00 - 17h30 Panel discussion
Chair: Prof. Robert Danon
Mr. Charles Juillard, President of the Conference of the Cantonal Heads of Departments of Finance, Finance Minister of the Canton Jura
Mrs Frédérique Reeb-Landry, President of the Groupement des Entreprises Multinationales (GEM)
Mr. Fabian Baumer
Mr. Jean-Louis Geyr, Head of Group Tax, Nestlé SA
Prof. Marius Brülhart, Professor of economics, Vice Dean of HEC Lausanne, University of Lausanne
17h30 - 18h30 Cocktail
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