American Bar Association’s 19th Annual U.S. and Europe Tax Practice Trends ConferenceApril 5, 2019
On April 5, Gauthier Blanluet participated in a panel at the American Bar Association’s 19th Annual U.S. and Europe Tax Practice Trends Conference. Gauthier spoke on a panel titled “After the MLI: What’s New with Tax Treaties?” which provided an update on the current status of the MLI, including the new guidance on the synthesized texts and focus on the practical implications for cross-border corporate structures deriving from the MLI anti-treaty abuse provisions. In particular, the panel discussed - also with reference to concrete examples – the possible impact of these new provisions and the interaction with general anti-avoidance rules (such as the GAAR in the EU Anti-Tax Abuse Directive) or specific anti-avoidance rules. The panel took place at Le Méridien Etoile in Paris.