a conference presented by the iba private client tax ... · niklas schmidt wolf theiss, vienna;...

A conference presented by the IBA Private Client Tax Committee

25th International Private Client Conference

1–3 March 2020 Four Seasons Hotel London at Park Lane, London, England

Topics include:

• The endless development of disclosure: a review of DAC6 and similar systems around the world

• Art: private passion or a pivate client asset?

• Hot topics roundtable session

• The internationally mobile athlete: on pitch, on track, on image – advising professional sporting clients

• Breakfast roundtable session: the ethics of tax planning

• ‘I’m a beneficiary, get me out of here!’

• The planner’s liability – an expanding scope

• Undisciplined clients – what to do when families make personal decisions that do not accord with their structure

• UBO registers: the emerging monsters in our midst

BOOK NOW AT WWW.IBANET.ORG/CONFERENCES/CONF1017.ASPX

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Headline conference sponsor

REGISTER BEFORE

20 JANUARY 2020 TO RECEIVE EARLY

REGISTRATION

DISCOUNTS

Programme

Headline social event sponsors Conference Reception and Dinner sponsors

Monday 2 March

0800 – 0900 Registration

0900 − 0915 Welcome from the Conference Co-Chairs

0915 − 1030

The endless development of disclosure: a review of DAC6 and similar systems around the world This panel will review the provisions of the EU Council Directive of 25 May 2018, regarding the automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements, their impact on private clients and their advisers.

Session ChairJérôme Assouline Sekri Valentin Zerrouk, Paris; Vice Chair, IBA Private Client Tax Committee

SpeakersGerd Kostrzewa Heuking Kühn Lüer Wojtek, DüsseldorfNicola Saccardo Maisto e Associati, LondonRaphaëlle Svara CMS Pasquier Ciulla Marquet & Pastor, MonacoPleuni Visser Loyens & Loeff, AmsterdamAlan Winston Granwell Holland & Knight, Washington DC

1030 – 1100 Coffee/tea break

1100 – 1215

Art: private passion or a private client asset? This cross-border and multi-disciplinary panel will use practical examples to explore the lifecycle and tax treatment of an art collection: beginning with acquisition, through to ownership and holding structures, ending with disposal – whether by gift, sale or death.

The panel will draw on contributions from the audience as well as the expertise of the panellists, so please prepare thoughts and questions in advance.

Session ChairNicholas M O’Donnell Sullivan & Worcester, Boston, Massachusetts; Co- Chair, IBA Art, Cultural Institutions and Heritage Law CommitteeDaniel Simon Collyer Bristow, London; Member, IBA Private Client Tax Committee Advisory Group

SpeakersMathilde Heaton Phillips, LondonMaria de Peverelli Stonehage Fleming, LondonWolf-Georg Freiherr von Rechenberg BRL Boege Rohde Luebbehuesen, BerlinJenny L Longman Patterson Belknap Webb & Tyler, New York

1215 – 1330 Lunch

1330 – 1500

Hot topics roundtable session The traditional hot topics session provides a fantastic opportunity to participate in a small-group high-level discussion on new issues in the private client world across the globe. We expect a lively, honest and active discussion, in which everyone has the chance to share news and experiences from their own practice and to learn about interesting upcoming regulation, legislation and court cases.

Session Co-ChairsInbal Faibish Wassmer Goldfarb Seligman & Co Law Offices, Tel Aviv/Zürich; Scholarship Officer, IBA Private Client Tax CommitteeMark E Osborne Osborne Helman Knebel & Scott, Austin,

Conference Co-ChairsNatalie Peter Blum & Grob Attorneys at Law, Zürich; Co-Chair, IBA Private Client Tax Committee Niklas Schmidt Wolf Theiss, Vienna; Co-Chair, IBA Private Client Tax CommitteeCatherine Watson Coles QC McInnes Cooper, Halifax, Nova Scotia; Co-Chair, IBA Private Client Tax Committee

Sunday 1 March

1800 − 1930 Hosted welcome receptionPhillips Auction House, 30 Berkeley Square, Mayfair, London W1J 6EXConference reception kindly provided by Phillips Auction House.

This reception, which will welcome all delegates to the Conference, will include a private tour of the highlights from the upcoming auctions.

All registered delegates are welcome to attend

Associate Conference sponsor

Monday continued

Conference Reception and Dinner sponsors

Texas; Vice Chair, IBA Private Client Tax Committee

FacilitatorsPercy Castle DS Casahierro Abogados, Lima; Publication Officer, IBA Private Client Tax CommitteeGuadalupe Diaz-Súnico Aboitiz Lener, BarcelonaSarajane Kempster RBC, St Helier, JerseyAbel Francisco Mejía-Cosenza Sánchez Devanny, Mexico City João Valadas Coriel Valadas Coriel & Associates, Lisbon


1530 – 1700

The internationally mobile athlete: on pitch, on track, on image – advising professional sporting clients A leading group of international sport practitioners will profile the ups and downs of the lives of international athletes on the pitch, track, catwalk, internet and even those under investigation. For anyone with an interest in professional sport, acting for sporting clients or even with sporting ambitions, this ‘Premier League’ panel will share their knowledge and experience.

Session ChairKevin Lee Stephenson Harwood, Hong Kong SAR; Committee

Liaison Officer, IBA Private Client Tax Committee

SpeakersDaan Buylaert Tiberghien, GentPete Hackleton Saffery Champness, LondonIan Lynam Northridge Law, LondonRaul-Angelo Papotti Chiomenti, Milan; Website Officer, IBA Taxes CommitteeFabio Rodríguez Pegas Nogueira Pegas Advogados, Estoril, Portugal

1930 Conference reception and dinnerBanqueting HouseWhitehall, Westminster, London SW1A 2ER

The Banqueting House is the only remaining component of the Palace of Whitehall, the residence of English monarchs from 1530 to 1698. The building is important in the history of English architecture as the first structure to be completed in the neo-classical style, which was to transform English architecture. Admire the epic Rubens’ ceiling and discover the site of Charles I’s execution!

Price: £145 per registered delegate

Social event ticket reservations cannot be guaranteed unless payment has been received before 25 February, subject to availability.

0715 – 1700 Registration

0715 – 0745 Continental breakfast

0745 – 0900

Breakfast roundtable session: the ethics of tax planning Wake up and smell the ethics… err, coffee! What is creative tax planning? What is aggressive tax planning? Where do we draw the line?

Join us for a lively discussion about the ethics of tax planning. We want to hear about how you handle these issues in your jurisdiction and your personal experiences in practice. Breakfast will be served.

Session Co-ChairsMegan R Worrell JP Morgan International Private Bank, New York; Young Lawyers Liaison Officer, IBA Private Client Tax CommitteeCarine Youssef Tohme Tohme Law Firm, Beirut; Regional Representative Middle East, IBA Private Client Tax Committee

Tuesday 3 March

FacilitatorsSu Mei Ban GSM Law, Singapore; Vice Chair, IBA Taxes CommitteeJérôme Barré Franklin Law Firm, ParisMichael Fischer Fischer Ramp Partner, ZürichJenny Smithson Macfarlanes, LondonSonia Velasco Cuatrecasas, Barcelona

0915 – 1030

‘I’m a beneficiary, get me out of here!’ The law on the administration of international estates can be a jungle more tangled than anything in the Australian outback. This panel will deal with various ‘bush tucker trials’ including new types of families and classes of assets. This panel will not deal with footballers or celebrities, but will guide the audience through the maze of modernity. In this brave new world, families and family ties can be treated very differently from jurisdiction to jurisdiction, creating havoc in the settlement of estates. New types of assets such as digital assets also receive different treatments in various jurisdictions adding difficulty in an international setting.

Tuesday continued

Session Co-ChairsTom Amlot Alexiou Fisher Philipps, LondonAnne Guichard N3T Notaires Associes, Paris; Secretary, IBA Private Client Tax

SpeakersSangna Chauhan Charles Russell Speechlys, LondonJacob L Kaplan Alston & Bird, Atlanta, GeorgiaDirk-Jan Maasland Loyens & Loeff, AmsterdamTatiana Mikoni S&K Vertical, St Petersburg


1100 – 1215

The planner’s liability – an expanding scopeMistakes happen: private client advisers are exposed to multiple challenges in their practice, such as:• Can investment structures be sold without resolving the

consequences upon death?• Can legal services really exclude the consequences of taxes? • Must prenuptial agreements foresee a later patchwork-family

situation? The inefficiency of estate planning advice may only come to daylight decades later. This panel will discuss the most efficient practices to deliver best results to the client, how to avoid problems when doing so, and how to shield against liability when things go wrong.

Session ChairMarkus Zwicky Zwicky Windlin & Partner, Zug; Conference Quality Officer, IBA Private Client Committee

SpeakersOlga Boltenko Boltenko Law, ZürichJohannes Gasser Gasser & Partner, Vaduz Ellen Kratzer Fiduciary Trust Company International, New YorkRachel Mainwaring-Taylor Farrer & Co, London; Website Officer, IBA Private Client CommitteeInga-Kristin Zillmer Zillmer, Ludwigsburg

1215 – 1345 Lunch

1345 – 1515

Undisciplined clients – what to do when families make personal decisions that do not accord with their structureOnce a structure and governance for a family is in place, members often take decisions on where and how to live without thinking of the consequences this may have for them and for other family members and the structure. This panel will consider the steps available to those responsible for the structures such as trustees, going beyond the usual remedies for mistake afforded by the courts. Moving residence, marrying a foreign national and having children with a different nationality are only some examples from practice that will be addressed by the panellists together with the usually cited concerns of death, divorce and bankruptcy.

Session Co-ChairsClare Elizabeth Archer Penningtons Manches Cooper, LondonPhilip van Hilten AKD, Amsterdam

SpeakersPatricia Guerra Meyerlustenberger Lachenal, ZürichMarie-Lorraine Henry Fidal, ParisRichard Joynt Ocorian, St Helier, JerseyJosé Blasi Navés Blasi Spanish Tax Advice, BarcelonaElspeth Talbot Rice QC XXIV Old Buildings, London


1545 – 1715

UBO registers: the emerging monsters in our midstThis panel will be covering the impact of UBO registers both existing and coming into existence, both within and outside of the European Union. While such registers are officially aimed at combatting money laundering and similar offences, in reality they often imperil the discretion which UHNWIs and their families legitimately seek.

Session ChairGerd D Goyvaerts Tiberghien, Antwerp; Website Officer, IBA Private Client Tax Committee

SpeakersGretel Ciniglio Fabrega Molino, Panama City Nuno Cunha Barnabé Abreu Advogados, Lisbon Urs Feller Prager Dreifuss, Zürich; Conference Quality Officer, IBA Litigation CommitteeLine-Alexa Glotin UGGC, Paris Chip Martin Concord Trust Company, Bedford, NH

The IBA, its officers and staff accept no responsibility for any views expressed, presentations or materials produced by delegates or speakers at the Conference.

Exhibitors

InformationDate1–3 March 2020

VenueFour Seasons Hotel London at Park LaneHamilton PlacePark LaneLondon W1J 7DRTel: +44 (20) 7499 0888www.fourseasons.com/london

LanguageAll conference working sessions and conference materials will be in English.

How to registerRegister online by 25 February at www.ibanet.org/conferences/conf1017aspx and make payment by credit card to avail of the ten per cent online registration discount or complete the attached registration form and return it to the Conference Department at the IBA together with your proof of bank transfer payment. You should receive an email confirmation of your registration within five days; if you do not, please contact [email protected].

FeesOnline registrations received:

on or before 20 January

until 25 February

IBA member £815 £905

Non-member* £950 £1040

Young lawyers (under 30 years) £615 £1040

Academics/judges (full time) £615 £1040

Public lawyers £615 £1040

Corporate counsel** £735 £1040

Conference reception and dinner £145 £145

After 25 February registrations must be received in hard copy at the IBA office.

Hard copy registration forms and fees received:

on or before 20 January

after 20 January

IBA member £905 £1005

Non-member* £1055 £1155

Young lawyers (under 30 years) £680 £1155

Academics/judges (full time) £680 £1155

Public lawyers £680 £1155

Corporate counsel** £815 £1155

Conference reception and dinner £145 £145

* By paying the non-member fee, we welcome you as a delegate member of the IBA for the year in which this Conference is held, which entitles you to the following benefits:

1) Password access to certain parts of the IBA website. 2) Receipt of IBA E-news and access to online versions of IBA Global Insight.3) Pay the member rate for any subsequent conference registrations for

this calendar year.

** A reduced rate is offered to IBA Corporate Group Members. Please register online to obtain a 25 per cent discount on the IBA Member fee.

If you would like to become a full or general member of the IBA, which includes membership of one committee or more – and inclusion in and access to our membership directory – we encourage you to do so now in order to register for this Conference at the member rate. You can find full details of how to join at www.ibanet.org.

A reduced rate is offered to lawyers who are over the age of 65, have been an IBA member for more than 20 years and are no longer practising law.

Full payment must be received in order to obtain your Conference documentation.

Fees include:• Attendance at all working sessions• Conference materials, including any available speakers’ papers

submitted to the IBA before 21 February• Access to the above Conference working materials from the IBA website

(www.ibanet.org) approximately seven days prior to the Conference• Access to mobile delegate search application • Lunch on Monday and Tuesday• Tea and coffee during breaks• Invitation to hosted reception on Sunday 1 March• VAT currently at 20 per cent

Please note that registrations are not transferable.

List of participantsIn order for your name to appear in the list of participants, which will be distributed at the Conference, your registration form must be received by 25 February at the latest.

Mobile delegate search applicationAll registered delegates will receive a printed list of participants at the Conference; however, delegates are now also able to use the mobile delegate search. This application has been developed to aid networking by giving delegates instant access to an up-to-date list of their fellow attendees, and comes with the added benefit of a built-in messaging service. All registered delegates with an internet or Wi-Fi-enabled device will have access, using their IBA username and password. Simply visit: m.ibanet.org/conf1017. Registration confirmation All documentation regarding your attendance at the Conference can now be obtained from the IBA website. Upon receipt of your payment for the Conference a confirmation email will be sent containing instructions on how to download the documents. Registration confirmation will not be distributed by post.

Photography and filmingCertain sessions and/or social functions may be photographed and/or filmed and some of this content may be used for future IBA marketing materials, member communications, products or services. Should you have any concerns with regard to this, or do not wish to be featured in any of these materials please contact the IBA Marketing Department at [email protected].

Promotional literaturePlease note that no individual or organisation may display or distribute publicity material or other printed matter during the Conference, unless by prior arrangement with the IBA. Organisations and companies wishing to discuss promotional opportunities should contact the IBA Sponsorship Department at [email protected].

Payment of registration fees Payment of registration fees by bank transfer or BACS paymentRegistration forms received without proof of payment will NOT be processed until proof of payment has been received.

Pounds sterling: by bank transfer or BACS payment to the IBA account number: 13270222 (Sort Code 56-00-03) at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom.

SWIFT address NWBKGB2L, IBAN GB05NWBK56000313270222

Please ensure that a copy of the bank transfer details is attached to your registration form.

Euro: by bank transfer to the IBA account at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom.



Use the exchange rate prevailing at the time of registration.

US dollars: by bank transfer to the IBA account at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom.




Online credit card payments: by Visa, MasterCard or American Express. No other cards are accepted.

PLEASE ENSURE THAT YOUR NAME AND ‘CON1017LONDON’ APPEAR ON ANY TRANSFER OR DRAFT.

No deductions or withholdingsAll fees payable to us by you in accordance with the terms contained in this ‘Information’ section shall be paid free and clear of all deductions or withholdings whatsoever.

If any deductions or withholdings are required by law to be made from any fees payable to us by you under the terms contained in this ‘Information’ section you shall pay such sum as will, after the deduction or withholding has been made, leave us with the same amount as we would have been entitled to receive in the absence of any such requirement to make a deduction or withholding.

If we obtain the benefit of any tax credit or other relief by reference to any such deductions or withholdings, then we shall repay to you such amount as, after such repayment has been made, will leave us in no worse position than we would have been had no such deductions or withholdings been required.

Conference sell-outsThe IBA places its conferences in venues of a suitable size for each event; however, there are times when our conferences may sell out. Should this happen, prospective delegates will be informed and a waiting list will operate. The waiting list will function on a ‘first come, first served’ basis, subject to receiving registered delegate cancellations. The waiting list for a conference will close once it has reached ten per cent of the conference venue capacity, as it is very unlikely a place will become available. The IBA will not be liable for any travel or accommodation expenses incurred by an individual who travels to a conference without a confirmed place at the event.

Cancellation of registration or social functionsIf cancellation is received in writing at the IBA office by 14 February fees will be refunded less a 25 per cent administration charge. Refunds will be made minus any monies owed to the IBA.

We regret that no refunds can be made after this date. Registrations or social function bookings received after 15 February will not be eligible for any refund of fees. Please note that NO exception will be made to this policy. Should you have difficulties in obtaining your visa and are not able to attend the Conference this cancellation policy will still apply.

Upon submission of your completed Conference registration form to the IBA you are considered ‘registered’ pending payment. Please note that the cancellation terms and conditions as indicated will apply as soon as your registration is received.

Provided you have cancelled your registration to attend an IBA conference in accordance with the terms of the ‘cancellation of registration’ clause included in the ‘Information’ section of the relevant conference programme, you must then confirm to us in writing at the IBA office as soon as possible, but in no event later than one year (12 calendar months) from the date of any such conference, all necessary details to enable any reimbursement owed to you to be paid. We regret that no refunds will be made after the date that is one year (12 calendar months) after the date of the relevant conference.

Travel arrangements and visasParticipants are responsible for making their own travel arrangements. It is recommended that you check your visa requirements with your local embassy or consulate. We are unable to dispatch visa invitation letters to support your visa application prior to receipt of your registration form and full payment of registration fees.

Please apply for your visa in good time.

Hotel accommodationA limited number of rooms have been reserved at the Four Seasons Hotel London at Park Lane for the nights of 1–2 March inclusive.

Four Seasons Hotel London at Park LaneHamilton PlacePark LaneLondon W1J 7DRTel: +44 (20) 7499 0888www.fourseasons.com/london

The following rates are per room, per night and exclude breakfast, service charges and local taxes.

Run of house: £395 per room per night

Please make your hotel reservation by calling the Four Seasons London atPark Lane directly on +44 (0)20 7499 0888 or via email at [email protected], please quote ‘International Bar Association March 2020 and indicate the group code 2003IBAS25. The hotel requires a credit card number to secure your reservation.

Cancellation and no-show policyCancellations can be made up until 72 hours prior to arrival date.Please note that in the event of any cancellations or no-shows, rooms will be charged to the individual guest’s credit card given at the time of booking.

Please note that any reservation made after 10 February 2020 will be subject to availability and cannot be guaranteed at the special IBA rate.As a limited number of rooms have been blocked at the hotel, availability cannot be guaranteed once the room block is full.

Delegates are responsible for making accommodation reservations directly with the hotel and entering into an agreement with the hotel regarding credit card guarantees, cancellation terms and conditions, and room rates (should these differ from the special IBA rate). The IBA cannot accept responsibility for hotel accommodation disputes between a delegate and the hotel.

The organisers may at any time, with or without giving notice, in their absolute discretion and without giving any reason, cancel or postpone the conference, change its venue or any of the other published particulars, or withdraw any invitation to attend. In any case, neither the organisers nor any of their officers, employees, agents, members or representatives shall be liable for any loss, liability, damage or expense suffered or incurred by any person, nor will they return any money paid to them in connection with the conference unless they are satisfied not only that the money in question remains under their control but also that the person who paid it has been unfairly prejudiced (as to which, decision shall be in their sole and unfettered discretion and, when announced, final and conclusive).

IBA Harassment Policy

IBA conferences provide unrivalled professional development and network-building opportunities for international legal practitioners and their professional associates.

The IBA values the participation of every delegate and member of the IBA and wants all attendees to have an enjoyable and fulfilling experience. Accordingly, all conference attendees are expected to show respect and courtesy to other attendees, IBA staff and those involved with hosting the events throughout the conference and at all conference events, receptions, and parties, whether officially organised by the IBA or others. All delegates, guests, attendees, speakers, exhibitors, staff and volunteers at any IBA event are required to conform to the IBA Harassment Policy.

See www.ibanet.org/conferences/harassment-policy.aspx

Continuing Professional Development / Continuing Legal Education

For Conference delegates from jurisdictions where CPD/CLE is mandatory, the IBA will provide a Certificate of Attendance for the Conference. Subject to CPD/CLE requirements, Conference delegates can use this to obtain the relevant number of hours’ accreditation. The number of CPD/CLE hours available may vary depending on the rules applied by the members’ bar association/law society on time recording criteria.

A Certificate of Attendance is available to Conference delegates on request. Please ask at the IBA conference registration desk for information on how to obtain the certificate

Unauthorised accommodation agentsIt has been brought to our attention that there are multiple companies contacting past attendees, claiming to represent the IBA, offering ‘assistance’ with registration and hotel bookings.

They are operating by cold-calling and spamming companies whose names have appeared on previous List of Participants, Programmes and Sponsorship recognition. The only Accommodation Agent the IBA works

with is Judy Lane ICS. Judy Lane ICS do not contact delegates on behalf of the IBA without delegates making initial contact. Please ignore any communication that does not come directly from the IBA or Judy Lane ICS.

Disabled accessThe Four Season Hotel at London Park Lane is wheelchair accessible. Please notify us if you require special assistance.

Social programmeSunday 1 March1800 – 1930 Hosted welcome receptionPhillips Auction House30 Berkeley Square, Mayfair, London W1J 6EX

All registered delegates are welcome to attend.

Monday 2 March1930 Conference reception and dinnerBanqueting HouseWhitehall, Westminster, London SW1A 2ER

Price: £145 per registered delegate

Social event ticket reservations cannot be guaranteed unless payment has been received before 25 February, subject to availability.

Transport will not be provided

FOR MORE INFORMATION AND TO REGISTER YOUR INTEREST VISIT WWW.IBANET.ORG/CONFERENCES/CONF1030.ASPX

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#IBAMA20

A conference presented by the IBA Corporate and M&A Law Committee

Mergers and Acquisitions in India: key opportunities and challenges in recent times17–18 April 2020, Mumbai, India

Topics include:

• Modi 2.0

• Corporate Governance, protection of stakeholders and activism

• Insolvency & bankruptcy in India – M&A opportunities

• Financial sponsors bonanza – revived appetite from sovereign and pension funds, Private equity and VC players

• Public M&A in India – peculiarities and practicalities

• Promoters vs. investors – fi nding the right balance

• The known unknown: fraud, fraudulent misrepresentation, wilful deceit and dishonest concealment in Indian M&A deals

• From foe to friend: selling to a (direct) competitor – best practice and considerations

• Risk sharing between clients and legal advisors – new paradigm in a buyers’ market

• What keeps Indian General Counsels up at night?

The 2020 Annual Conference will be

held in Miami, a major US centre and

leading city for finance, commerce, culture,

entertainment and international trade.

With an abundance of business and

networking opportunities on offer, this

modern metropolis will be a fantastic

location for the largest and most

prestigious event for international lawyers.

T O R E G I S T E R Y O U R I N T E R E S T:

Visit: www.ibanet.org/conferences/Miami-2020.aspx Email: [email protected]

To receive details of all advertising, exhibiting and sponsorship opportunities for

the IBA Annual Conference in Miami, email [email protected]

H O W W I L L Y O U B E N E F I T F R O M AT T E N D I N G I B A 2 0 2 0 ?• Listen to industry thought leaders and

experts sharing their advice to enable you to

re‑engineer your approach to business

• Build strategies for success by sharing your

experiences and issues with lawyers from all

practice areas from across the globe

• Generate more work and referrals by

making connections with a network of over

6,000 international lawyers from more than

2,700 law firms, corporations and regulators

• Save time and money by meeting all of your

legal contacts under one roof

OFFICIAL CORPORATE SUPPORTER

Registration form


1–3 March 2020, Four Seasons Hotel London at Park Lane, London, England

Please read the ‘Information’ section before completing this form and return it together with your proof of bank transfer to the Conference Department at the address below.

REGISTER ONLINE AT WWW.IBANET.ORG/CONFERENCES/CONF1017.ASPX TO MAKE IMMEDIATE

AND SECURE PAYMENT BY CREDIT CARD AND OBTAIN A 10 PER CENT DISCOUNT ON THE FEES BELOW

PERSONAL DETAILS (Please attach your business card or write in block capitals)

Title________________ Given name ____________________________________________ Family name _____________________________________________

IBA Membership number (if applicable) ________________________________________________________________ Date of birth ______________________

Name and country to be shown on badge (if different from above) __________________________________________________________________________

Firm/company/organisation_____________________________________________________________________________________________________________

Address ____________________________________________________________________________________________________________________________

_______________________________________________________________________________ Country ____________________________________________

Tel _____________________________________________________________ Fax ________________________________________________________________

Email ______________________________________________________________________________________________________________________________

SPECIAL DIETARY REQUIREMENTS

If you have special dietary requirements, due to allergen intolerances, medical, religious reasons or a life choice, please specify the requirement below. The IBA is unable to cater for dietary requirements other than for the above reasons.

Please tick box if you have allergen intolerances and specify ____________________________________________________________________________

Please state all other dietary requirements clearly, i.e. I am a vegetarian.

___________________________________________________________________________________________________________________________________

Disclosure of dietary information denotes you have agreed to the IBA sharing this information with relevant third parties who are providing catering on our behalf.

TO OBTAIN A TEN PER CENT DISCOUNT ON THE FEES BELOW,

PLEASE REGISTER BY 25 FEBRUARY 2020 ONLINE AT WWW.IBANET.ORG/CONFERENCES/CONF1017.ASPX

IBA MEMBERS CAN REGISTER ONLINE BY 20 JANUARY FOR £815,

PLEASE SEE ‘INFORMATION’ FOR FURTHER ONLINE REGISTRATION DETAILS.

HARD COPY REGISTRATION FORMS AND FEES RECEIVED: on or before 20 January after 20 January amount payable

IBA member £905 £1005 £

Non-member * £1055 £1155 £

Young lawyers (under 30 years) £680 £1155 £

Academics/judges (full time) £680 £1155 £

Public lawyers £680 £1155 £

Corporate counsel ** £815 £1155 £

Social functions

Sunday 1 March – Hosted welcome reception I shall attend I shall not attend NIL

Monday 2 March – Conference reception and dinner I shall attend £145 £

One dinner place per registered delegate is permitted.Social function places are subject to availability and cannot be guaranteed unless payment has been received before 25 February 2020

TOTAL AMOUNT PAYABLE £

The 2020 Annual Conference will be

held in Miami, a major US centre and

leading city for finance, commerce, culture,

entertainment and international trade.

With an abundance of business and

networking opportunities on offer, this

modern metropolis will be a fantastic

location for the largest and most

prestigious event for international lawyers.

T O R E G I S T E R Y O U R I N T E R E S T:

Visit: www.ibanet.org/conferences/Miami-2020.aspx Email: [email protected]

To receive details of all advertising, exhibiting and sponsorship opportunities for

the IBA Annual Conference in Miami, email [email protected]

H O W W I L L Y O U B E N E F I T F R O M AT T E N D I N G I B A 2 0 2 0 ?• Listen to industry thought leaders and

experts sharing their advice to enable you to

re‑engineer your approach to business

• Build strategies for success by sharing your

experiences and issues with lawyers from all

practice areas from across the globe

• Generate more work and referrals by

making connections with a network of over

6,000 international lawyers from more than

2,700 law firms, corporations and regulators

• Save time and money by meeting all of your

legal contacts under one roof

OFFICIAL CORPORATE SUPPORTER

*JOIN THE IBA TODAY AND REGISTER FOR THIS CONFERENCE AT THE IBA MEMBER RATE. PLEASE FIND THE MEMBERSHIP APPLICATION FORM AT WWW.IBANET.ORG.

**A REDUCED RATE OFFERED TO IBA CORPORATE GROUP MEMBERS. PLEASE REGISTER ONLINE TO OBTAIN A 25 PER CENT DISCOUNT ON THE IBA MEMBER FEE.

A REDUCED RATE IS OFFERED TO LAWYERS WHO ARE OVER THE AGE OF 65, HAVE BEEN AN IBA MEMBER FOR MORE THAN 20 YEARS AND ARE NO LONGER PRACTISING LAW. PLEASE CONTACT THE IBA OFFICE FOR FURTHER INFORMATION.

FULL PAYMENT MUST BE RECEIVED IN ORDER TO PROCESS YOUR REGISTRATION. PLEASE NOTE THAT REGISTRATIONS ARE NOT TRANSFERABLE.

METHODS OF PAYMENT

By credit card

Register online at www.ibanet.org/conferences/conf1017.aspx and make immediate and secure payment by credit card

Note: please do not send your credit card details on the registration form or within an email or fax.

By bank transfer or BACS payment

Registration forms received without proof of payment will NOT be processed until proof of payment has been received.

WHERE DID YOU FIRST HEAR ABOUT THIS CONFERENCE?

IBA CONFERENCE OTHER CONFERENCE DIRECT MAIL INTERNET ADVERTISEMENT

EMAIL EDITORIAL RECOMMENDATION OTHER Please provide further details, quoting code (if applicable)

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The International Bar Association would like to keep in touch with you about relevant news, events, publications and membership. You can opt out of receiving information

at any time by emailing [email protected] or by logging into My IBA and updating your preferences. Your details will be included in the list of participants. If you do

not want your details to be included in the list, please email [email protected].

For further details on how your data is used and stored: www.ibanet.org/web_privacy_policy.aspx.

PLEASE SEND THE COMPLETED FORM TO INTERNATIONAL BAR ASSOCIATION LONDON OFFICE:

Conference Department

International Bar Association, 4th Floor, 10 St Bride Street, London EC4A 4AD, United Kingdom.

Tel: +44 (0)20 7842 0090 Fax: +44 (0)20 7842 0091

Email: [email protected] www.ibanet.org

Pounds sterling: by bank transfer or BACS payment to the IBA account number: 13270222 (Sort Code 56-00-03) at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom.

SWIFT address NWBKGB2L, IBAN GB05NWBK56000313270222.


Euro: by bank transfer to the IBA bank account number 550/00/06570631 (Sort Code 56-00-03) at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom.




US dollars: by bank transfer to the IBA account number: 01286498 (Sort Code 56-00-03) at the National Westminster Bank, St James’s & Piccadilly Branch, 208 Piccadilly, London W1A 2DG, United Kingdom.




2020202019–21 FEBRUARY 2020 SAN FRANCISCO, USA

IBA/ABA International Cartel Workshop

23–25 FEBRUARY 2020 LAGOS, NIGERIA

IBA Anti-Corruption in Africa Conference

26–28 FEBRUARY 2020 TOKYO, JAPAN

4th IBA Asia-based International Financial Law Conference

2–3 MARCH 2020 LONDON, ENGLAND


4–5 MARCH 2020 MUNICH, GERMANY

1st European Automotive and Mobility Services Conference


21st Annual International Conference on Private Investment Funds

12–13 MARCH 2020 ISTANBUL, TURKEY

23rd Annual IBA Arbitration Day

WEBINAR, 18 MAR 2020, 1500 GMT

The Global Exclusion Survey: a look at suspension and debarment systems from around the world


Insurance Without Borders

25 MAR 2020 CARTAGENA, COLOMBIA

5th Annual Latin American Bar Leaders’ Summit Open Plenary Session

25–27 MARCH 2020 AMSTERDAM, THE NETHERLANDS

12th Annual Real Estate Investments Conference

25–27 MARCH 2020 CARTAGENA, COLOMBIA

Biennial IBA Latin American Regional Forum Conference

26–27 MARCH 2020 BARCELONA, SPAIN

5th Mergers and Acquisitions in the Technology Sector Conference

28 MARCH 2020 THE HAGUE, THE NETHERLANDS

6th Annual Conference of the War Crimes Committee: new challenges in a new landscape for ICL

1–3 APRIL 2020 MADRID, SPAIN

IBA Annual Employment and Diversity Law Conference

1–3 APRIL 2020 MUNICH, GERMANY

IBA/ABA 20th Annual US and Europe Tax Practice Trends Conference

1–3 APRIL 2020 ADDIS ABABA, ETHIOPIA

Biennial IBA African Regional Forum Conference

WEBINAR 7 APRIL 2020 1300 BST / 0800 EDT

20/20 Vision for 2020: law firm strategy for the next decade

16–18 APRIL 2020 MARRAKESH, MOROCCO

Biennial Conference of the Section on Energy, Environment, Natural Resources and Infrastructure Law (SEERIL)

17–18 APRIL 2020 MUMBAI, INDIA

Mergers and Acquisitions in India: key opportunities and challenges in recent times

22–24 APRIL 2020 MADRID, SPAIN

23rd Annual IBA Transnational Crime Conference

27–28 APRIL 2020 PARIS, FRANCE

31st Annual IBA Communications and Competition Conference

5–6 MAY 2020 WASHINGTON DC, USA

36th Annual IBA/IFA Joint Conference on International Franchising

6–8 MAY 2020 BUENOS AIRES, ARGENTINA

IBA Annual Litigation Forum – new challenges in multijurisdictional litigation

11 MAY 2020 LOS ANGELES, USA

Pre-International Competition Network Forum: competition policy in the digital age

13–15 MAY 2020 VENICE, ITALY

37th IBA International Financial Law Conference

17–19 MAY 2020 NEW YORK, USA

31st Annual Conference on the Globalisation of Investment Funds

17–19 MAY 2020 EDINBURGH, SCOTLAND

26th Annual IBA Global Insolvency and Restructuring Conference

18–19 MAY 2020 AMSTERDAM, THE NETHERLANDS

6th IBA Global Entrepreneurship Conference

18–19 MAY 2020 KYIV UKRAINE

IBA/UBA First International Conference on Agricultural Law

20–21 MAY 2020 VILNIUS, LITHUANIA

15th Anniversary Bar Leaders Conference and Gala Dinner

29 MAY 2020 KYIV, UKRAINE

IBA/UBA Conference on IT Law

2–3 JUNE 2020 NEW YORK, USA

19th Annual International Mergers & Acquisitions Conference

Full and further information on upcoming IBA events for 2020 can be found at: bit.ly/IBAConferences @IBAevents

Conferences 20202020International Bar Association

1–6 NOVEMBER 2020 MIAMI, USA

Annual Conference of the International Bar Association

International Bar Associationthe global voice of the legal profession

The International Bar Association (IBA), established in 1947, is the world’s leading organisation of international legal practitioners, bar associations, law firms and law societies.

The IBA influences the development of international law reform and shapes the future of the legal profession throughout the world. It has a membership of more than 80,000 individual lawyers and more than 190 bar associations and law societies spanning over 170 countries.

Inspired by the vision of the United Nations, the IBA was founded in the same spirit, just before the Universal Declaration of Human Rights was proclaimed in 1948.

The IBA covers all practice areas and professional interests, providing members with access to leading experts and up-to-date information, enabling them to better represent their clients’ interests.Through its various committees, fora and task forces, the IBA facilitates the exchange of information and views among its members as to laws, practices and professional responsibilities relating to the practice of law around the globe.

IBA Private Client Tax Committee overview The IBA Private Client Tax Committee is concerned not only with what the law is, but how it might develop in:

• inheritance rights and succession rules;

• will making;

• lifetime giving;

• trusts;

• creditor claims against trusts and estates;

• regulatory compliance affecting trusts, including the tracing of proceeds of crime

• charities, foundations and not-for-profit organisations

• taxation of capital transfers and income; tax treaties

• property rights of spouses and co-habitees; and

• conflict of law rules.

These matters are studied not only in the context of a sole jurisdiction but also with cross-border and multi-jurisdictional implications.

Contact informationInternational Bar Association 4th Floor, 10 St Bride Street, London EC4A 4AD, United KingdomTel: +44 (0)20 7842 0090 Fax: +44 (0)20 7842 0091 Email: [email protected] www.ibanet.org

WE ARE FOREMOST IN FAMILY OFFICES

Guernsey’s iconic coastlines are the perfect setting for any activity; offering shelter from surrounding storms and allowing for maximum flexibility.

Similarly, our well-established finance centre provides a safe harbour during uncertain times for sophisticated private clients and their families.

INSURANCE INVESTMENT FUNDS INVESTMENT MANAGEMENT BANKINGTRUST & COMPANY PENSIONS

weareguernsey.com

Trusted advisors – for generationsGood succession planning requires sound solutions that safeguard companies and assets in the long term and ensure a smooth transition to the next generation. This involves meeting the challenges of legal and tax issues in both a national and international context.

Our lawyers specialised in succession planning are seasoned professionals who provide a wide range of services in inheritance law, tax law, corporate law and family law, and serve as trusted advisors to their clients in a multitude of ways. By developing concepts in the areas of corporate and asset succession, family governance and asset protection, as well as in the administration of foundations and non-profi t organisations, our team offers expert guidance tailored to the needs of family businesses and their owners, wealthy private individuals and family offi ces.

We trust that we will fi nd an excellent solution also for your clients.

Dr. Gunter Mü[email protected]

Anne [email protected]

Dirk W. [email protected]

Gerd Kostrzewa [email protected]

Trusted advisors – for generationsGood succession planning requires sound solutions that safeguard companies and assets in the long term and ensure a smooth transition to the next generation. This involves meeting the challenges of legal and tax issues in both a national and international context.

Our lawyers specialised in succession planning are seasoned professionals who provide a wide range of services in inheritance law, tax law, corporate law and family law, and serve as trusted advisors to their clients in a multitude of ways. By developing concepts in the areas of corporate and asset succession, family governance and asset protection, as well as in the administration of foundations and non-profi t organisations, our team offers expert guidance tailored to the needs of family businesses and their owners, wealthy private individuals and family offi ces.

We trust that we will fi nd an excellent solution also for your clients.

Dr. Gunter Mü[email protected]

Anne [email protected]

Dirk W. [email protected]

Gerd Kostrzewa [email protected]

HNW_NRG_B_Bleed_Mask

A wealth of experienceis the greatest legacy.RBC Wealth Management’s international trust and fiduciary services business has a successful history of working with professional advisors to deliver tailored trust solutions to high net worth individuals and their families, helping them to grow, protect and distribute their wealth.

To learn more about how we help clients grow more than wealth, visit rbcwealthmanagement.com

RBC Trust Company (International) Limited is regulated by the Jersey Financial Services Commission in the conduct of trust company business. The Private Client Fiduciary Services Terms and Conditions are updated from time to time and can be found at www.rbcwealthmanagement.com/global/en/terms-and-conditions. Registered Office: Gaspé House, 66-72 Esplanade, St Helier, Jersey JE2 3QT, Channel Island, registered company number 57903.® / ™ Trademark(s) of Royal Bank of Canada. Used under licence. RBC1717

RBC1717_STEP_A4_Aug19_final_v2.indd 1 04/09/2019 15:10:43

A Wyoming Chartered Trust Company

The Cone Marshall Group

Jackson Hole New York London Geneva Montevideo Milan/ / // / Hong Kong// Auckland

www.tetontrustcompany.com

REACH NEW DEPTHS.

INVESTMENT ADVICE FOR GLOBAL FAMILIES BELLECAPITAL INTERNATIONAL AG | ZURICH | SWITZERLAND | WWW.BELLECAPITAL.COM | +41 44 268 11 74

FIDUCIARY SERVICES

The Bank of N.T. Butterfield & Son Limited is licensed to conduct banking business by the Bermuda Monetary Authority. Address: 65 Front Street, Hamilton HM 12, Bermuda.

THE BAHAMAS · BERMUDA · CAYMAN ISLANDS · GUERNSEY · JERSEY · SINGAPORE · SWITZERLAND · UNITED KINGDOM

Simply visitwww.butterfieldgroup.com

Growing, protecting and transferring wealth across generations requires planning.

At Butterfield, we have the wealth management and trust expertise to create bespoke solutions that take advantage of structures in many of the world’s leading financial centres, and which are truly reflective of our clients’ unique needs.

Transforming portfolios into plans.

The art sector is largely unregulated creating an environment in which undeclared conflicts of interest can thrive. Unless someone is an experienced market participant they are likely to be operating under significant “knowledge asymmetry” making them highly vulnerable to poor professional standards and misrepresentation.

Cadell’s team of world class experts work with leading Lawyers, Trustees and Family Offices and their clients to navigate this challenging sector.

Cadell conducts absolutely confidential valuations, pre-purchase due diligence and formal competitive sale processes designed to manage risk and deliver the best outcomes.

Cadell operates in London, Zurich, Geneva, Jersey, Guernsey and Isle of Man and is the first and only art advisory firm regulated by the Financial Conduct Authority.

for further information:[email protected]

Authorised and regulated by the Financial Conduct Authority FRN: 785010

Cadell : ar t t r ansaCt ion + adv i sory

A unique approach to wealth management services Asset Management and Family Office Services

1788 Capital is a privately owned Swiss investment management firm based in Geneva.

Dedicated to very affluent Individuals and Families, Trusts, Foundations, Life Insurance Policies and Private Pension Funds, the firm offers best-in-class Asset Management, Tax & Estate Planning and Family Office services to a worldwide clientele. Our investment philosophy of capital preservation, absolute return strategy and open architecture, coupled with corporate values of Trust, Quality and Excellence, enables us to hold a distinctive position within the Swiss, EU and Global markets, and is achieved without any conflict of interests. 1788 Capital is registered with the Swiss Association of Independent Financial Advisors SAIFA and directly supervised for Anti Money Laundering by FINMA. Its financial auditor is BDO.

Independent investment advisory Services Open architecture, no conflict of interests.

High performance and innovative Asset management The best of Swiss tradition combined with the most sophisticated and innovative strategies.

Outstanding service orientation

Trusted partner for clients, committed to quality, responsiveness and privacy.

Unique capacity to handle global wealth management aspects

Superior expertise in family office services , well beyond pure Asset Management.

Designing best-of-breed wealth management solutions for the client, working closely with a Worldwide Network of trusted Partners:

Professional Advisor Partners

1788 Capital Custodian Banks

• Leading solicitors; • Tax specialists; • Trust companies; • Fiduciary service providers; • Real Estate planners; • Philanthropic & Art advisors.

• Finest asset management professionals and accomplished research team, led by a high-calibre Advisory Board; • Senior client relationship professionals with a strong expertise in servicing clients for investments and family office services in over 30 countries; • Rigorous compliance, integrated risk management and excellence in operations.

1788 Capital Trust S.A. 8, RUE JEAN-GABRIEL EYNARD, CH-1205 GENÈVE TÉL: +41 22 317-40-52 FAX: +41 22 732-15-78 WWW.1788CAPITAL.COM

• An established custodians network in all major locations; • A thorough selection based on financial strength, service quality and competitiveness.

A unique approach to wealth management services Asset Management and Family Office Services

1788 Capital is a privately owned Swiss investment management firm based in Geneva.

Dedicated to very affluent Individuals and Families, Trusts, Foundations, Life Insurance Policies and Private Pension Funds, the firm offers best-in-class Asset Management, Tax & Estate Planning and Family Office services to a worldwide clientele. Our investment philosophy of capital preservation, absolute return strategy and open architecture, coupled with corporate values of Trust, Quality and Excellence, enables us to hold a distinctive position within the Swiss, EU and Global markets, and is achieved without any conflict of interests. 1788 Capital is registered with the Swiss Association of Independent Financial Advisors SAIFA and directly supervised for Anti Money Laundering by FINMA. Its financial auditor is BDO.

Independent investment advisory Services Open architecture, no conflict of interests.

High performance and innovative Asset management The best of Swiss tradition combined with the most sophisticated and innovative strategies.

Outstanding service orientation

Trusted partner for clients, committed to quality, responsiveness and privacy.

Unique capacity to handle global wealth management aspects

Superior expertise in family office services , well beyond pure Asset Management.

Designing best-of-breed wealth management solutions for the client, working closely with a Worldwide Network of trusted Partners:

Professional Advisor Partners

1788 Capital Custodian Banks

• Leading solicitors; • Tax specialists; • Trust companies; • Fiduciary service providers; • Real Estate planners; • Philanthropic & Art advisors.

• Finest asset management professionals and accomplished research team, led by a high-calibre Advisory Board; • Senior client relationship professionals with a strong expertise in servicing clients for investments and family office services in over 30 countries; • Rigorous compliance, integrated risk management and excellence in operations.

1788 Capital Trust S.A. 8, RUE JEAN-GABRIEL EYNARD, CH-1205 GENÈVE TÉL: +41 22 317-40-52 FAX: +41 22 732-15-78 WWW.1788CAPITAL.COM

• An established custodians network in all major locations; • A thorough selection based on financial strength, service quality and competitiveness.

James Hambro & Partners (JH&P) is a privately-owned asset management group offering bespoke financial advice and investment management to individuals, families, advisers, trusts and charities. We have built on the Hambro family’s long connection to banking and investment, which started in 1839 with the opening of Hambro’s Bank, and now combine a comprehensive client service with institutional quality investment management. We are both FCA and SEC registered and manage or advise on wealth of more than £3.6bn on behalf of clients based globally including the UK and US. We specialise in creating bespoke portfolios to help our clients achieve their investment goals and can support ethical and faith-based restrictions.

Contact

Chris Macklin

Partner, Head of Business Development+44 (0)20 3817 [email protected]

James Hambro & Partners45 Pall Mall, London, SW1Y 5JG

Our Investment Philosophy • To provide long-term security for

our clients’ assets and grow the value of their investments

• To put direct equities at the centre of our investment approach, searching globally rather than in specific regions

• To use a range of asset classes to mitigate equity volatility, including government & corporate bonds, absolute return funds and gold

• To ensure liquidity – 90% of client assets can be liquidated within 10 working days

• To work as a single, united team on our client’s behalf

a conference presented by the iba private client tax ... · niklas schmidt wolf theiss, vienna;...

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