BIG BROTHER IS WATCHING: IP and International Taxation

Marcelo García Sellart

Gordó Llobell - Argentina

Claudio Hernández

Palacios-TPS - Guatemala

Geovanna Cerda Mosquera

Robalino CPA - Ecuador

Luis Kudo

Kudo y Niño de Rivera Abogados, S.C. - Mexico

BIG BROTHER IS WATCHING: IP and International Taxation

Companies seek to monetize their intellectual property, both with third parties and in intercompany relationships. Some countries have decided to analyze IP monetization transactions to determine whether such practices erode the tax base and shift profits to other jurisdictions. With that in mind, the BEPS project (OECD) and its lines of action have been developed. Panelists will address the origin and objective of this project and will present in a practical way how it is implemented by countries; they will illustrate what BEPS has to do with the contracts by which intellectual property is monetized and why it should be taken into account when structuring a corporate group, an IP holding company and in the elaboration of tax planning strategies involving IP.

Dress code: Business casual

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