Day 1: Friday 28 August 2026 – Tax Treaty Case Law
08:00 – 08:50
Registration and Welcome Coffee
09:00 – 09:15
Opening RemarksKees van Raad
09:15 – 10:15
Session 1: Key Themes in Tax Treaty Case Law from the Past Decade & Reflections on the Future of Tax Treaty Interpretation: An Interactive DiscussionLokhorst ChurchModerator: Johann Hattingh
Michael Kandev – Two Recent Canadian Beneficial Ownership Cases
Anna Burchner – Burlington Loan Management (UK Court of Appeal) and the Principal Purpose Test (PPT)
Yimin Kou – Tax Treaty Aspects of Indirect Equity Transfers in China
Stefano Grilli – Italian Supreme Court Jurisprudence About the Fixed-Base Concept
10:15 – 10:45
Coffee Break
10:45 – 11:45
Session 2: Key Themes in Tax Treaty Case Law from the Past Decade & Reflections on the Future of Tax Treaty Interpretation: An Interactive DiscussionLokhorst ChurchModerator: Johann Hattingh
Wolfgang Oepen – New Taxes, Belgian Jurisprudence and Article 2 (Taxes Covered)
Carolina Landim – Brazilian Supreme Court Jurisprudence about Article 7 (Business Profits) and Controlled Foreign Company (CFC) Regimes
Rita Szudoczky – CJEU Abuse-of-law Case Law concerning the Parent-Subsidiary Directive
Robert Danon – The Influence of Non-treaty Sources and Domestic Law on Treaty Interpretation
11:45 – 12:00
Closing RemarksKees van Raad
12:00 – 12:40
Lunch BreakLokhorst Church
12:55 – 16:00
SymposiumCleveringa Hall, Law Faculty Building (Steenschuur)Presentations by Malcolm Gammie, Wei Cui, John Avery Jones, and Johann HattinghIncludes the Liber presentation
17:00 – 20:30
Reception & Walking DinnerZoeterwoude Country House (Noord Aa 3a)
Day 2: Saturday 29 August – Recent Developments, ITC Leiden Future, Artificial Intelligence
09:30 – 10:00
Session 3: PE Developments – A Policy PerspectiveLokhorst ChurchPresenter: Kees van Raad
The concept of PE – its past and future
The main types of PE in the current OECD & UN Models
Early court decisions on home office PE
Home office PE in OECD 2012 revised Public Discussion draft on Art. 5
OECD 2025 Update on cross-border working from "home or other relevant place"
10:00 – 10:30
Session 4: Roundtable Discussion – The Future of ITC Alum CommunityLokhorst ChurchModerator: Renata Fontana
Interactive discussion on how to strengthen the ITC alum community in the years ahead
Alum engagement across regions, communication channels, future events and funding
10:30 – 11:00
Coffee BreakLokhorst Church
11:00 – 12:15
Session 5: Artificial Intelligence and Taxation (75 mins)Lokhorst ChurchModerator: Roustam Vakhitov (Co-Founder, Academy of BEPS)
Panel Members:
Ichwan Sukardi – RSM Indonesia Managing Partner and Head of Tax
Raffaele Russo – Chiomenti Partner, Tax
Erki Uustalu – Bolt Global Head of Tax
Silvia Kotanidis – European Parliament / European Parliamentary Research Service Policy Analyst, Citizens’ Policies
Ramazan Biçer – LEVEL International Partner, International Tax and Transfer Pricing
Overview of how artificial intelligence is transforming tax advisory and compliance activities in law firms, audit and accounting firms, tax administrations, inhouse tax teams and academia
Discussion on innovative uses of AI, including the creation of content and analytical tools for tax professionals
Panel discussion on practical and policy implications of AI in the tax field as well as emerging tax implications of the use of AI
Q&A
12:15 – 12:30
Closing RemarksKees van RaadLokhorst Church
12:30 – 13:30
Lunch BreakLokhorst Church
14:00 – 17:30
Outing ChoiceRowing trip (Countryside) / Guided boat trip / Wassenaar Art Museum
18:30 – 22:30
DinnerGrand Café De Burcht (Burgsteeg 14)See accompanying letter for location details
Leiden Event Response Form
Your registration for the Leiden Event has already been received and confirmed.
Please use this form to confirm your attendance preferences, partner participation, outing choice, roster details, and payment awareness.
Please submit your response by Monday 20 July 2026.
Already submitted your response? Retrieve and update your saved choices.
Enter your registered email address to pre-fill your form:
✓ Previously Submitted Preferences Loaded!
You can modify any of your choices below. Clicking Submit Response will update your record.