Robert Gaut, the head of our UK tax practice and a partner in the London office of Proskauer, spoke on 20th September on a panel at the International Bar Association’s annual conference in Washington, D.C. The panel was entitled “Practical Issues in Entity Classification and Claiming Tax Treaty Benefits for Transparent Entities”.

Along with co-panelists from the U.S., Argentina, Spain, Canada and the Netherlands, Robert looked at:

  • Mismatches of treatment between those countries in how partnerships are treated for tax purposes
  • Issues created by the current OECD BEPS project in relation to the ability of taxpayers to claim double tax treaty benefits through partnerships, LLCs and other transparent and hybrid structures
  • The continuing implications of the UK Supreme Court judgment in Anson v. Commissioners for Her Majesty’s Revenue and Customs
  • The EU Anti-Tax Avoidance Directive and its effect on hybrid entities

Materials from the presentation are available to IBA members on their website.

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Photo of Robert E. Gaut Robert E. Gaut

Robert Gaut is a tax partner and head of our UK tax practice in London.

Robert provides advice on a full range of UK and international tax issues relating to fund formation, private equity deals, finance transactions and private equity real estate matters…

Robert Gaut is a tax partner and head of our UK tax practice in London.

Robert provides advice on a full range of UK and international tax issues relating to fund formation, private equity deals, finance transactions and private equity real estate matters, including experience with non-traditional equity transactions, such as debt-like preferred equity and co-investments for private credit investors.

Robert is highly-regarded for his ability to provide sophisticated tax advice to many of the world’s preeminent multinational companies, sovereign wealth funds, investment banks and private equity and credit funds. Clients have commented to legal directories that Robert is “really technical and knows his stuff,” and “has a very strong knowledge of the various tax laws, but also presents more innovative techniques and strategies.”

He is consistently recognized by Chambers UK and The Legal 500 United Kingdom, and has been recognized by Chambers Global as a leading individual in tax. The Legal 500 comments that Robert has “vast experience in a range of matters, including corporate tax structuring, real estate tax and fund formation.”