On 16 September 2011, Marcus Desax will lead the Seminar on "Tax Rulings in an International Setting" at the Congress of the International Fiscal Association IFA in Paris.
The Seminar deals with tax rulings and their application from the viewpoint of other countries. After a review whether the transparency recommendations of the 1998 OECD Report "Harmful Tax Competition - an Emerging Issue" have been implemented, it will examine whether tax authorities can demand production of foreign rulings directly from their taxpayers or through exchange of information and, if so, at what conditions. Finally, it will debate whether tax authorities can assert foreign rulings granted to the taxpayer or its affiliates.
The panel will consist of government officials and tax practitioners from France, India, Mexico, Poland and the United States.
Discussion leader: Marcus Desax