Leiden Event 2026 – Milestone Conference ITC Leiden

08:00 – 08:50 | Registration and Welcome Coffee

09:00 – 09:15 | Opening Remarks by Kees 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 Discussion 60 mins – Lokhorst church

Moderator: Johann Hattingh

panel members & topics:

1. Michael Kandev – Two Recent Canadian Beneficial Ownership Cases
2. Anna Burchner – Burlington Loan Management (UK Court of Appeal) and the Principal Purpose Test (PPT)
3. Yimin Kou – Tax Treaty Aspects of Indirect Equity Transfers in China
4. Stefano Grilli – Italian Supreme Court Jurisprudence About the Fixed-Base Concept

10:15 – 10:45 | Coffee Break (30 mins)

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 Discussion 60 mins – Lokhorst church

Moderator: Johann Hattingh

panel members & topics:

1. Wolfgang Oepen – New Taxes, Belgian Jurisprudence and Article 2 (Taxes Covered)
2. Carolina Landim – Brazilian Supreme Court Jurisprudence about Article 7 (Business Profits) and Controlled Foreign Company (CFC) Regimes
3. Rita Szudoczky – CJEU Abuse-of-law Case Law concerning the Parent-Subsidiary Directive
4. Robert Danon – The Influence of Non-treaty Sources and Domestic Law on Treaty Interpretation

11:45 – 12:00 | Closing Remarks by Kees van Raad

12:00 – 12:40 | Lunch Break 40 mins – Lokhorst church

12:55 – 16:00 | Symposium 3 hours – Law Faculty LU

• presentations by Malcolm Gammie, Wei Cui, John Avery Jones and Johann Hattingh
• Liber presentation

17:00 – 20:30 | Reception & Walking dinner at Zoeterwoude Country House

09:30 – 10:00 | Session 3: PE Developments – A Policy Perspective (30 mins)

Presenter: 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’
• Q&A

10:00 – 10:30 | Session 4: Roundtable Discussion – The Future of ITC Alum Community (30 mins)

Moderator: Renata Fontana

• Interactive discussion on how to strengthen the ITC alum community in the years ahead
• Alum engagement across regions
• Communication channels
• Future academic events, topics of interest and funding

10:30 – 11:00 | Coffee Break (30 mins)

11:00 – 12:15 | Session 5: Artificial Intelligence and Taxation (75 mins)

Moderator: Roustam Vakhitov

panel members & topics:

• Ichwan Sukardi
• Raffaele Russo
• Erki Uustalu
• Silvia Kotanidis
• Ramazan Biçer

• 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 Remarks by Kees van Raad

12:30 – 13:30 | Lunch Break (60 mins)

14:00 – 17:30 | Outing– Rowing trip and/or new Wassenaar Art Museum

18:30 – 22:30 | Dinner at De Burcht