INTERNATIONAL TAXATION CONFERENCE
ANNUAL CONFERENCE – PROGRAMME AND PRESENTATIONS

This page contains copies of the slide presentations of conference speakers and handout materials provided by them.
An audio/video CD recording of the entire conference is sent to each delegate after the conference.

2002 CONFERENCE – DECEMBER 6 – 7, 2002 – MUMBAI

Day 1
09.00 – 10.00 Registration & Coffee
10.00 – 10.15 Roy Rohatgi (Conference Director), Welcome to the conference
Session One
10.15 – 13.00 SUBJECT: INTERNATIONAL TAX PRINCIPLES
Chairman Sohrab Dastur, Senior Advocate, India
10.15 – 11.45 Special Speaker
Professor Arvid Skaar,
 Professor at the Norwegian School of Management The Role of Permanent Establishment in the International Community(Presentation & Questions)
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11.45– 12.25 Pinakin Desai, Partner, P D Desai & Co., India Permanent Establishment under Indian Tax Laws and Practices
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12.25 – 12.45 Panel Discussion and Questions
12.45 – 13.00 Chairman’s Remarks
13.00 – 14.00 Lunch
Session Two
14.00 – 18.00 SUBJECT: OVERSEAS TAXATION
Chairman Shailesh Haribhakti, Partner, Haribhakti & Co., India
14.00 – 14.40 John Esther, Director (Business Development), Seychelles International Business Authority International Tax Planning through Seychelles
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14.40 – 15.20 Christiano Medori, International Tax Manager, Intrust Limited, United Kingdom United Kingdom as a Base for International Holding Companies
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15.20 – 16.00 Deborah Annells, CitiGroup Private Bank, Hong Kong International Tax Planning for Private Wealth in Asia
16.00 – 16.30 Panel discussion and questions
16.30 – 17.00 Tea
17.00 – 17.40 The Use of Mauritius Trusts in International Tax Planningies
18.30 – 22.00 Cocktails and Dinner (Sonsored by The Financial Services Promotion Agency, Mauritius)
Day 2
Session Three
10.30 – 13.00 SUBJECT: RECENT DEVELOPMENTS
Chairman Dinesh Kanabar, Partner, RSM & Co, India
10.30 – 11.10 Cancelled
11.10 – 11.50 Carol Dunahoo, Director, International Taxation, Internal Revenue Service, United States (no slide presentation) The Role of the Competent Authority in International Taxation
11.50 – 12.30 David Partington, Organization for Economic Co-operation and Development, Paris (France) Recent OECD Developments in International Taxation
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12.30 – 13.00 Discussion and Questions
13.00 – 14.00 Lunch
Session Four
THE USE OF TAX TREATIES
14.00 – 18.30 SUBJECT: PERMANENT ESTABLISHMENT
Chairman Nawshir Mirza, Director, Ernst & Young Private Limited, India
14.00 – 14.40 Bart Kosters, Head of Asia-Pacific Research Team, International Bureau of Fiscal Documentation, The Netherlands The Independent/Dependent Agent as a Permanent Establishment 
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14.40 – 15.20 Walter Raineri, Partner, Fenwick & West, United States Attribution of Income to a United States Permanent Establishment
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15.20 – 16.00 Edmund Leow, Baker McKenzie Wong & Loew, Singapore Permanent Establishment Issues in Electronic Commerce
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16.00 – 16.30 Panel Discussion and Questions
16.30 – 17.00 Tea
17.00 – 18.30 Discussion – Does Permanent Establishment have a Future? A panel discussion led by Professor Arvid Skaar and other conference speakers.
18.15 – 18.30 Concluding Remarks
End of Conference