For best experience please turn on javascript and use a modern browser!

Amsterdam | Friday 3 May 2019

Detail Summary
Date 3 May 2019
Time 09:00 - 18:00

Change of Location, see flyer!


The Principal Purposes Test (PPT) as incorporated in Art. 7(1) MLI and in Art. 29(9) 2017 OECD MC will cause a sea change in the application of bilateral income tax treaties. For a number of countries that have ratified the MLI in 2018, that change has already taken effect; for those that ratify in 2019, the effective date will be January 1, 2020.

During this full day conference, the PPT will be critically reviewed by internationally renowned experts in the field of tax treay abuse. The PPT will be evaluated against the background of OECD developments and international case law, the Examples provided by the OECD will be discussed, the relationship between the PPT and the EU Abuse-doctrine examined – and finally the application of the PPT in practice will be discussed.

This conference is organized by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam, in cooperation with the Tax Policy Center of the University of Lausanne, the Institute of Tax Law of KU Leuven, and the Finance and Tax Department of the University of Cádiz.

Chair

Prof. Stef van Weeghel (ACTL/PwC)

Moderators

Prof. Luc De Broe (KU Leuven/Laga)
Prof. Robert Danon (UNIL/Danon & Salomé)
Prof. Adolfo Martín Jiménez (University of Cádiz)
Prof. Peter Wattel (ACTL/De Hoge Raad)
Prof. Stef van Weeghel (ACTL/PwC)
Speakers
Graham Aaronson QC (Joseph Hage Aaronson LLP)
Prof. Luc De Broe (KU Leuven/Laga)
Vikram Chand (UNIL)
Maikel Evers (OECD)
Prof. Robert Danon (UNIL/Danon & Salomé)
Prof. Sjoerd Douma (ACTL/Lubbers Boer Douma)
Prof. David Duff (University of British Columbia)
Prof. Adolfo Martín Jiménez (University of Cádiz)
Blazej Kuzniacki (Ministry of Finance Poland)
Philippe Martin (Conseil d’État)
Prof. Dennis Weber (ACTL/Loyens & Loeff)
Prof. Stef van Weeghel (ACTL/PwC)

flyer Friday 3 May 2019-The Principal Purposes Test application form