Ad hoc Full-Day Seminars
IFA-South Africa hosts regular (generally annually) full-day seminars, in both Cape Town and Johannesburg, presented by a leading international tax expert each year. Recent years have enjoyed the following speakers:
- 2019 - Prof. Allison Christians
- 2018 - Prof. Jonathan Schwarz
- 2017 - Prof. Dr Luís Schoueri
- 2017 - Prof. Dr Alexander Rust
- 2016 - Prof. Dr Frans Vanistendael
- 2013 - Prof. Dr Richard Vann
- 2012 - Prof. Dr Phillip Baker
- 2011 - Prof. Jonathan Schwarz
- 2010 - Prof. Dr Kees van Raad
Full Day Seminars are dependent on speaker availability.
Discounted rates for attendance are available for registered members in good standing.
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Forthcoming full-day seminars
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Past full-day seminars2019 - Prof. Allison Christians
Topic: Value creation, Multilateralism and the new Source Deal
1: Taxing Income Where Value is Created
2: Two Paths for Ex Ante and Ex Post Multilateralism in Tax
3: Toward a New Source Deal: Blueprint for Modified Source-Based Nexus and Profit Allocation
2018 - Prof. Jonathan Schwarz
Topic: Current issues in International Tax Law
1. Tax Treaty Interpretation after the Multilateral Instrument
2. Permanent establishment issues
3. Multilateral Instrument and group holding structures
4. Residence
2017 - Prof. Dr Luís Schoueri
Topic: Hybrid Mismatch and Treaty Abuse measures under the BEPS Multilateral Instrument
1.
The Multilateral Instrument
1.1. Interpretation
1.2. Reservations
1.3. The role of the Explanatory Statement
2.
Action 2
2.1. Part II of the Multilateral Instrument: Hybrid Mismatches
2.2. Effectiveness of Action 2 measures and the coordination assumption
3.
Action 6
3.1. Minimum Standard under BEPS Action 6
3.2. Part III of the Multilateral Instrument: Treaty Abuse
2017 - Prof. Dr Alexander Rust
Topic: Tax treaty issues in the taxation of cross-border services
The topic spanned the tax treaties and the consideration of the taxation of services and the interaction of the various treaty articles, including:
(a) Service permanent establishments
(b) Independent personal services
(c) Technical services
(d) Royalties
(e) Associated enterprises
(f) Double tax relief
2016 - Prof. Dr Frans Vanistendael
Topics:
1) Charities and Taxation
2) A comparison of non-discrimination in the OECD Model Convention and the Treaty on the Functioning of the European Union
3) Conflicting concepts of tax avoidance: National law; EU and BEPS
2013 - Prof. Dr Richard Vann
Topics:
(1) Article 10 - Dividends
(2) Articles 11 - 12 - Interest and Royalties
(3) Article 13 - Capital gains
(4) Article 21 - Other income
2012 - Prof. Dr Phillip Baker
Topics:
(1) Entity residence
(2) Permanent Establishment
(3) Beneficial ownership
(4) Miscellaneous topics: (a) Taxation and Human Rights; (b) retrospective tax legislation; (c) some recent (and forthcoming) cases
2011 - Prof. Jonathan Schwarz
Topics:
(1) Tax treaties and domestic anti-avoidance rules
(2) International tax language and treaty interpretation
(3) Practical effect of the 2010 changes to the OECD Transfer Pricing Guidelines
(4) Current Permanent Establishment Issues
2010 - Prof. Dr Kees van RaadTopics:
(1) Key concepts of international tax law
(2) Introduction to tax treaties
(3) Five fundamental rules on tax treaty interpretation and application
(4) Developments regarding (a) income allocation to PEs, and (b) the notion PE.
Ad hoc Half-Day Seminars
IFA-South Africa held its first half-day seminars on key international tax issues in August 2014. Previous presenters of the half-day seminars have included:
- August 2014 - Akin Ogungbesan, Mark Anthony Chidolue Dike and Bode Oyetunde
Past half-day seminars
August 2014 - Nigeria: Important tax issues for investors
Topics:
(1) General Tax Administration Issues Relevant To FDI & FPI
(2) Transfer Pricing regulations & implementation
(3) Application of DTAs & International Tax Law vis-a-vis FDI & FPI In Nigeria
(4) Practical Tax Implications for Inbound Investments & Financial Service
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