Programme

In an increasingly internationalised world, cross-border mobility of individuals is on the rise. Such movements may create tax opportunities …

10.30-11.00

Coffee break

11.00-12.30

Obtaining advance legal certainty in tax matters

This panel will compare and assess procedures for obtaining ex ante legal certainty in tax matters, particularly in an international context.

This panel will compare and assess procedures for obtaining ex ante legal certainty in tax matters, particularly in an international context. The discussion will focus on : (bilateral and multilateral) APA’s, advance rulings, cooperative compliance frameworks, and other tools aimed at preventing disputes. Panellists will assess the effectiveness of these instruments in practice and consider possible avenues for improvement in an increasingly complex international tax environment.

Trends in the tax regimes of holding structures used in the field of wealth management

Private assets are frequently held through holding structures. In recent years, the EU and various countries have introduced measures to discourage such arrangements, …

12.30-14.00

Lunch break

14.00-15.30

Non-judicial and judicial dispute resolution in a cross border context – selected topics

This panel will compare and assess procedures for obtaining ex post legal certainty in direct tax and VAT matters, particularly through non-judicial mechanisms such as MAP, Early Neutral Evaluation.

This panel will compare and assess procedures for obtaining ex post legal certainty in direct tax and VAT matters, particularly through non-judicial mechanisms such as MAP, Early Neutral Evaluation. mediation and arbitration, and through judicial proceedings where disputes remain unresolved. Viewed through the lens of the right to a fair trial, panellists will examine how European countries can learn from one another—including from initiatives such as the Portuguese arbitration tribunal CAAD—and consider avenues for improving dispute resolution and effective legal protection.

Inheritance and gift taxes in a cross border context

While international tax policy has traditionally focused on income taxes, increasing cross-border mobility is giving rise to issues in inheritance and gift taxes.

15.30-16.00

Coffee break

16.00-17.30

Tax Certainty & AI

19.00-22.00

Dinner

Handelsbeurs

Friday

March 19, 2027

09.00-10.30

Legal certainty with respect to cross-border business restructurings and business model changes

Cross-border business restructurings have become an increasingly contested area of tax law. From exit taxes and gaps in the European Merger Directive to conversions from…

Cross-border business restructurings have become an increasingly contested area of tax law. From exit taxes and gaps in the European Merger Directive to conversions from fully-fledged to consignment or contract manufacturer models, practitioners face real uncertainty at every turn. This panel examines a selection of these scenarios in depth, pinpoints where the problems arise, and considers how greater legal certainty could be achieved, from both a direct tax and VAT perspective.

Impact of EU law on wealth taxation: free movement and exchange of information

This panel will address key issues of EU law, with particular emphasis on aspects not explored in other sessions, especially those relating to the impact of fundamental freedoms and the exchange of information.

10.30-11.00

Coffee break

11.00-12.00

Insurance and Tax Certainty

Tax insurance is gaining prominence as a tool to manage uncertainty in complex tax matters. This panel will address insurability, scope of coverage and the interaction with traditional tax certainty mechanisms.

Do we need new forms of capital or wealth taxation?

Reliable international sources indicate that the gap between rich and poor has widened over the past 20 years. At the same time, many countries face budgetary problems.

12.00-12.30

Closing remarks