We hosted the third webinar of our CT through the lens of P2 webinar series on Tuesday, 16 January 2024. This webinar provided insightful updates on Pillar 2's impact on reorganizations, including the latest in disclosure requirements, trends, and treatments under the UAE Corporate Tax and Pillar 2 regime.
The session also encompassed the overall approach to domestic and cross-border reorganizations, transitional rule implications (Article 9 GloBE and GAAR), and the effects of various reliefs (Article 6.3.2 GloBE and Articles 26/27 of the CT Law).
Speakers
Jan Roderick van Abbe
Jan is a Partner based within the International and M&A Tax team in Deloitte, Dubai. He has over 15 years of experience within direct and international taxation and transferred from Deloitte Singapore (and Deloitte Switzerland previously) to the UAE in 2016. Jan has substantial experience with inbound investments and structuring, providing tax and transfer pricing advisory in relation the relocation/set-up of companies, transfer of functions (IP and holding company), set-up of principal structures, permanent establishment analysis, application of tax holidays, tax planning around cash repatriation, treaty application and transfer pricing. Jan also has experience in negotiating and obtaining many advance tax rulings with the Swiss tax authorities Jan advises Middle Eastern multinationals regarding their legal and tax structures taking into account the developments arising from BEPS/economic substance requirements and other political developments focusing on risk management and asset protection. Jan leads Deloitte’s Economic Substance and Pillar 1&2 service offering across the region. Jan is regularly speaking at tax event such as IFA on international tax developments. Jan is a Swiss Certified Tax Expert and holds a Master’s degree in law from the University St. Gallen (HSG).
