Ahead of Tax & Legal Conference 2023
Date & Time
Location
Claude Debussylaan 541082 MD Amsterdam
P.O. Box 2720
1000 CS
Amsterdam
The Netherlands
Thank you for attending the Ahead of Tax & Legal Conference 2023!
We hope our conference brought you many new insights, ideas, and connections.
If you are interested in expanding on Ahead of Legal & Tax Conference 2023's themes (the race to net zero, innovation and the international business climate) or in a follow-up session for your inhouse tax or legal team, we would be happy to discuss opportunities for customized follow-up sessions with you. Please find below all sessions and speakers. Please contact them directly for any questions, more information or scheduling follow-up sessions.
Program - Tax
Registration and Welcome
| 09:00 - 09:20 | Registration |
| 09:20 - 09:50 | Welcome and Tax Plenary session: Tax from Every Angle |
Round One: 10:00 - 10:45
Round Two: 11:10 - 11:55
Round Three: 12:00 - 12:45
| Race to Net-Zero | Innovation | Business Climate |
|
Is global formulary apportionment on the horizon? What you need to know about Pillar One |
No Office, No Problem: Considerations of Working from Anywhere |
Closing Plenary and Networking Lunch Tax & Legal
| 12:45 - 13:00 | Tax Plenary Session Summary |
| 13:00 - 14:00 | Networking Lunch Tax & Legal |
Program - Legal
Networking Lunch Legal & Tax and Registration
| 13:00 - 14:00 | Registration and Lunch |
| 14:00 - 14:15 | Welcome and Legal Plenary session |
Round Four: 14:15 - 14:55
| Race to Net-Zero | Innovation | Business Climate | BM Collabs |
Round Five: 15:20 - 16:00
| Race to Net-Zero | Innovation | Business Climate | BM Collabs |
Round Six: 16:05 - 16:45
| Race to Net-Zero | Innovation | Business Climate | BM Collabs |
Closing Summary and Drinks
| 16:45 - 17:15 | Plenary Session Summary |
| 17:45 - 18:30 | Drinks |
Welcome and Tax Plenary session: Tax from Every Angle
Speakers: Wibren Veldhuizen, Antonio Russo, Eva-Maria Segur-Cabana, Nienke van Etten, Manuel Adamini
Race to Net-Zero stream (Program Tax)
10.00-10.45
ESG as part of the deal: the role of ESG in M&A and tax transactions
As we entered the new decade, businesses were already grappling with new challenges to their license to operate: What did it mean to be a good corporate citizen in the context of the climate emergency and continuing social inequality? Consumer, employee and shareholder activism have continued to force environmental, social and governance (ESG) issues to the top of the board's and management's agenda. Having a clear corporate purpose is becoming essential.
It is expected that ESG will play an increasing role in M&A transactions. A focus on ESG may give a company a competitive advantage, and when it comes to mitigating
risk and creating value in an M&A transaction, ESG factors must be considered. This panel will discuss market trends and best practice examples.
Speakers: Eva-Maria Ségur-Cabanac, Marina Tokunova, Vladimir Zivkovic, Gery Bombeke, William-James Kettlewell
11.10-11.55
The end of the race to the bottom: Pillar Two becomes reality
Toward the end of last year, the EU reached agreement on its Pillar Two Directive, leaving a year for member states to implement the GloBE rules into domestic law. Other jurisdictions are also starting to implement the GloBE rules, and the OECD released its guidance regarding safe harbours and penalty relief, as well as public consultations on the GloBE information return and tax certainty for the GloBE rules.
Now that the focus is shifting from policy to implementation, the real work of preparing for Pillar Two has begun. This panel will discuss a number of case studies to explain some interesting options to qualify for the safe harbour rules and to mitigate the impact of Pillar Two after the safe harbour rules stop applying.
Speakers: Michiel Kloes, Jim Charlton, Lynn van den Berg
12.00-12.45
Is global formulary apportionment on the horizon? What you need to know about Pillar One
This panel will provide a refresh on the building blocks of Pillar One, discuss in detail the recent Pillar One consultation documents on Amount B, digital services tax and similar measures, and address what happens if there is no global adoption of Amount A.
Speakers: Antonio Russo, Alejandro Zavala-Rosas, Vladimir Zivkovic, Laura Nguyen-Lapierre
Innovation stream (Program Tax)
10.00-10.45
Virtual reality and real-life consequences: taxes and law in the metaverse
If you want to do business in the metaverse, you will have to deal with some legal and tax challenges. How do you protect your brand and intellectual property in the metaverse? Are your contractual agreements fit for purpose for new and existing partnerships? How do you invoice for virtual products delivered, and where do you pay taxes on those real revenues from a virtual world? In this session, this panel will guide you through the tax and legal aspects of doing business in the metaverse and dealing with cryptocurrencies and non-fungible tokens.
Speakers: Roger van de Berg, Maarten Hoelen, Folkert Mulder, Benjamin van Kessel
11.10-11.55
Transforming business for a connected world: tax and legal challenges for an online business
The pace of digital acceleration has prompted companies across all industries to re-examine and transform their business models. Smart technologies such as 5G, AI/robotics, machine learning and the Internet of Things are all becoming more interconnected and helping businesses design and execute their digital transformation plans. The economy is becoming increasingly digitalised, and, unsurprisingly, online businesses are on the rise. A constant increase of new regulations may pose various tax and legal challenges for companies that often, from the very first day, will operate globally. This panel will examine the constantly changing tax and legal considerations for an online business.
Speakers: Jan Snel, Hub Stolker, Maarten Hoelen, Benjamin van Kessel, Casper Evers
12.00-12.45
No office, no problem: considerations of working from anywhere
The COVID-19 pandemic is almost in the rear-view mirror, but some changes are here to stay. Having experienced mandatory "working from home" during the pandemic, employees now expect to have this option made available to them permanently. The panel will discuss the tax implications of remote work, including permanent establishment considerations, employer withholding tax obligations, corporate income tax and apportionment issues. We will also present real-life, practical advice for companies establishing or increasing their remote workforce, such as best practices and guidelines that every company should institute as they adapt to their "next" normal.
Speakers: Don-Tobias Jol, Aukje Strik, Max Paping (Leaseplan)
International Business Climate (Program Tax)
10.00-10.45
The road to advanced certainty and relief from double taxation — the impact of the changing landscape
With the growing complexity of the global tax environment and a rapid increase in transfer pricing controversies, advance pricing agreements (APAs) are becoming even more important as a transfer pricing risk mitigation tool. Likewise, the availability of Mutual Agreement Procedure (MAP) relief is key to the overall tax strategy. How does the changing transfer pricing landscape impact the APA and MAP process? Several years into CBCR and BEPS, and with Pillar One on the horizon (or not), it is time to take stock of what corporate taxpayers may expect by sharing the most recent experiences and discussing the trends we see emerge.
Speakers: Margreet Nijhof, Laura Nguyen-Lapierre, Nigel Dolman, Florian Gimmler, Hub Stolker
11.10-11.55
Tax dispute resolution: burden of proof in transfer pricing disputes
Transfer pricing disputes are on the rise. For many multinational companies, transfer pricing continues to be their top audit risk. Transfer pricing disputes are among the most complex, impactful and time-consuming controversies in tax. But when it comes to a transfer pricing dispute, who carries the burden of proof and what role does TP documentation have in this regard? This panel will share recent Dutch audit and litigation experience and the - yet untested - approach taken by the Dutch tax authorities trying to shift the burden of proof to taxpayers in transfer pricing disputes.
Speakers: Wibren Veldhuizen, Mirko Marinç, Folkert Mulder, Frank Kroes
12.00-12.45
Challenges from every angle: from beneficial ownership to unshelling, will your corporate structure pass the test?
Making a corporate structure future-proof has become very complex as tax developments are playing a growing role when a corporate structure is designed. Examples of such developments include the proposed ATAD 3 Directive, which aims to curtail the use of legal entities in the EU with no or minimal substance and economic activity (so-called "shell entities"), although also affecting valid investment-driven structures. Secondly, the so-called Danish cases of the CJEU have led to increases scrutiny of passive income streams across the EU. Moreover, there is an increasing audit focus from the tax authorities. This panel will examine which corporate and financing structures are currently most at risk of being scrutinised. It will also examine the best practices in corporate reorganisations, such as legal entity and financial instrument rationalisations.
Speakers: Kim Tan, Gery Bombeke, Fons Ravelli
Tax Plenary Session Summary
Speaker: Mirco Marinç
Race to net-zero stream (Program Legal)
Welcome and Legal Plenary session
Speakers: Laura Rietvelt, Wibren Velthuizen
14:15 - 14:55
What is your legal path to net-zero?
What legislation will you face on your way to net zero? How will you comply with and report under ESG legislation, and how can you mitigate litigation risk? Eva-Maria, William-James and Heleen share their views and insights on the legal path the race to net-zero will take.
Speakers: Eva-Maria Ségur-Cabanac, Heleen Vrolijk, William-James Kettlewel
15:20 - 16:00
How does the legal sustainability framework for real estate impact your business?
In the race to net-zero, the real estate industry will play an important role. The government's net-zero target and the measures it intends to take to achieve and enforce it mean that developers, lenders and occupiers will be forced to change. In an industry that has traditionally been "business as usual," this will have an impact by 2050. Paul Goedvolk and Fedor Tanke and give you the inside scoop on the key components of the legal sustainability framework for the real estate (finance) industry, how they impact your business, how they interact and why they're a big deal for the real estate and finance industry.
Speakers: Paul Goedvolk, Fedor Tanke
16:05 - 16:45
ESG-related compliance and class actions
The race to net-zero and other ESG-related compliance requirements will lead to an increase in the number of class actions as investors, consumers and other stakeholders examine what companies are actually doing in light of existing and new ESG obligations. As the Netherlands is a popular forum for international class actions, many of these ESG-related class actions will be filed in the Dutch class action register. Frank Kroes and Sjef Janssen will share their knowledge and experience with litigation related to ESG and climate change, and class actions in the Netherlands.
Speakers: Frank Kroes, Sjef Janssen
Innovation stream (Program Legal)
14:15 - 14:55
Understanding the value of data and compliance with regulations
Accelerating technologies not only use but also generate large volumes of data. While the legislative focus has long been on personal data protection, since recent years lawmakers are also recognizing the importance of access to and reuse of non-personal data for technological developments. Nathalja Doing and Remke Scheepstra will guide you through the legal developments of collecting, processing and sharing data internationally.
Speakers: Remke Scheepstra, Nathalja Doing
15:20 - 16:00
Managing complex, international legal projects
At Baker McKenzie we are at the forefront of legal project management, believing a structured approach to complex matters results in increased efficiency, cost certainty and the ability to meet challenging deadlines. Our global team of legal project managers covers all regions and practice groups, and works alongside our lawyers, tax specialists, notaries and economists to provide innovative and practical support to client projects. They design and implement delivery solutions and drive efficiencies through better scope definition and process design, matter management, bespoke fee reporting and the deployment of advanced technology platforms. Laura Rietvelt and Patricia Hofsteenge share with you their experience managing complex, international legal projects.
Speakers: Laura Rietvelt, Patricia Hofsteenge
16:05 - 16:45
Virtual Reality, Real Life Consequences — The metaverse: law and taxes
If you want to do business in the Metaverse, you must deal with some legal and tax challenges. How do you protect your brand and intellectual property in the Metaverse? Are your contractual agreements in order for new and existing partnerships? How do you invoice for virtual products delivered and where do you pay taxes on those real revenues from a virtual world? Benjamin van Kessel van de Berg will guide you through the legal and tax aspects of doing business in the Metaverse and dealing with cryptocurrencies and NFTs.
Speakers: Benjamin van Kessel, Roger van de Berg
Business Climate stream (Program Legal)
14:15 - 14:55
What does the new world of work mean for you as an employer?
Flexibility is the currency in the new world of work. Both employers and employees want to take advantage of the opportunities offered by innovation, changes in work culture and demands of the workforce. What does this workforce redesign mean for an employer? And how can you manage the international tax risks? Danielle Pinedo and Michiel Kloes enlighten you on any blind spots you might have with complex labour, tax and compliance issues.
Speakers: Danielle Pinedo, Michiel Kloes
15:20 - 16:00
The Future of Diversity in the Legal Context - Developments & Impact of legislation supporting the ID&E agenda
While the awareness and acceptance of the business critical reasons for Inclusion, Diversity and Equity is now part and parcel of the strategy of many multi-nationals, legal developments that support the ID&E agenda are emerging at a fast pace. Our panel will discuss topics such as legislative developments in a variety of areas including health & safety legislative developments to support psychological safety, whistleblower legislation, non-biased recruitment legislation developments and diversity quotas to name a few. In addition, we will discuss emerging trends that can be distilled from recent jurisprudence.
Speakers: Mirjam de Blécourt, Margreet Nijhof, Stephen Ratcliffe
16:05 - 16:45
How will these international M&A trends affect your business?
Baker McKenzie is a transactional powerhouse with more than 2,500 corporate lawyers in over 46 countries. Mo Almarini, Koen Bos and Megan Ruigrok work on cross-border transactions on a daily basis and will share their views with you on M&A trends and the expected impact of such trends on deals. We have also invited one of our clients who is experienced in doing cross-border deals to provide you with the corporate perspective on the topic.
Speakers: Mo Almarini, Koen Bos, Marina Tokunova, Harald van Hoorn (Royal De Heus)
BM Collabs (Program Legal)
14:15 - 14:55
Sanctions and geopolitical uncertainty are the "new normal" — how to deal with them?
As countries, blocs and regions seek to advance their foreign policy and national security goals, the global sanctions compliance landscape is becoming increasingly complex. Paul Amberg and Derk Christiaans will give you an international perspective on the legal and practical consequences of global sanctions regimes and the impact on your business.
Speakers: Paul Amberg, Derk Christiaans, Nicole Looks, Yumei Sanders
15:20 - 16:00
The impact of volatile market developments on intra-group cash management
Recently, there has been a global pandemic, a war that has severely impacted the world economy, and inflation and interest rates that have impacted global businesses. These drastic changes in market conditions have meant that intra-group cash management is currently high on the agenda for multinational companies. As market conditions directly impact current and new cash management structures, the cash management function must be supported by various disciplines (legal, tax, transfer pricing) in ditto jurisdictions to manage the complexity of these structures on a global scale. In their presentation, Corinne Schot and Andre Dekker will therefore take a holistic look at current trends in cash management.
Speakers: Corinne Schot, André Dekker, Martin Morawski
16:05 - 16:45
Closing the deal is just the beginning! Delivering a successful integration
Increasing globalization and economic uncertainty have created a much more demanding and competitive marketplace while shareholders continue to pressure companies to increase their returns. Change through successful integration and reorganization can often ensure a business is fully equipped to meet these challenges. However, the hard truth is that many businesses never reap the intended benefits as transformations often fail to make the leap from planned strategy to effective execution. Gillis Kempe, Hub Stolker and Harald van Dobbenburgh have been guiding clients through these transformations for years to ensure they meet their intended objectives, and will share their insights during this session.
Speakers: Gillis Kempe, Hub Stolker, Harald van Dobbenburgh