The panel on “Recent Structures and Trends to Pass Anti-avoidance Tests” at the Inter-Pacific Bar Association saw enthusiastic participation from the audience, making it a lively exchange of views. Moderators Gibran Naushad, counsel at GN Law in New Delhi, and Siong Sie Khong, a partner at Jason Teoh & Partners in Kuala Lumpur, encouraged discussion with explanations and prompted follow-ups on the topics discussed.
Panellists in the session were Tom Kwon, a partner at Lee & Ko in Seoul, Brígida Galbete, counsel at Cuatrecasas Legal in Barcelona, Tin-Lok Shea, a partner at H & H Lawyers in Sydney, and Sneh Shah, a partner at Khaitan & Co in Mumbai.
Each panellist discussed judicial developments and principles from their countries on tax residency certificates and permanent establishments, among other topics. Shea, while discussing the developments from Australia, even brought a can of Schweppes while referring to a case involving the company and Pepsi.
The session concluded with audience members exchanging views with the panellists, making it lively and insightful on tax laws in different countries.
