| Speaker: | Dianne C. Mehany |
| Program: | Seminar H: The Taxation of Global Families |
| Event Sponsor: | International Fiscal Association, Basel 2015 |
| Where: | Congress Center Basel
MCH Swiss Exhibition (Basel) Ltd.
CH-4005 Basel |
| Registration: | Click Here To Register |
This seminar will look at the tax issues and challenges faced by families with members and economic interests that cross international borders. The tax issues facing families that "go global" are in many ways more diverse and less easily managed than those faced by corporate multinationals. While the OECD Model Tax Convention sets out a number of ground rules that address basic issues such as residency and the most common areas of potential double taxation, individual circumstances inevitably raise complex and often completely new issues. Non-OECD jurisdictions are frequently involved and mismatches between domestic tax systems are commonplace. This seminar will focus on scenarios that illustrate and illuminate the challenges as well as some of the approaches that have been used to resolve the issues faced by global families and their advisors.