Presentations

Recent Structures and Trends to Pass Anti-Avoidance Tests

Anti-avoidance mechanisms remain a cornerstone of direct tax policy across jurisdictions. Our session will explore recent structures and emerging trends adopted by taxpayers to navigate these rules, including the use of tax or residency certificates, substance-based arrangements, and certain PE-related structures. We will discuss how these elements are assessed under anti-avoidance frameworks in different jurisdictions.

Presenters

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Siong Sie Khong

Partner, Jason Teoh

Kuala Lumpur

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Tom Kwon

Partner, Lee & Ko

Seoul

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Brígida Galbete

Counsel, Cuatrecasas Legal, Slp

Barcelona

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Tin-Lok Shea

Partner, H & H Lawyers

Sydney

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Mark Gao

Partner, Zhong Lun Law Firm

Shanghai

Mark Gao is the head of the tax and wealth planning practice at Zhong Lun Law Firm. Mark has over 15 years’ experience of providing tax services to companies and individuals.
Mark is well-versed in tax dispute resolution, including serving as a tax expert for cross-border dispute cases, representing various Chinese central State-owned enterprises and private businesses in tax administrative appeals and litigations, and furnishing effective tax dispute resolution strategies for companies. Mark has successfully advocated for numer-ous clients in negotiations with both national and sub-national PRC tax authorities. He has implemented feasible tax planning strategies, proactively addressed tax inspections, and adeptly managed tax-related conflicts.
Mark’s consistent recognition by esteemed sources like Chambers and The Legal 500 spans multiple years. He was recognized as one of the leading individuals in the private wealth practice area by The Legal 500 in 2023 and 2024. He stands as one of the select legal pro-fessionals to receive premier endorsements in both the realms of taxation and wealth planning. Mark is regularly sought after to deliver presentations on wealth planning at domestic and international private banks, investment firms, and emerging media plat-forms.

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Sneh Shah

Partner, Khaitan & Co

Mumbai