THE GREIT LISBON SUMMER COURSE Tax Competition in the … · 11:00-12:30 — Session 2 KNOWLEDGE...

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IDEFF Alameda da Universidade 1649-014 Lisboa [email protected] T. +351 217 962 198 Information and application at [email protected] JUNE 20-24 2016 Scientific Coordination: Prof. Dr. Ana Paula Dourado Tax Competition in the Post-BEPS Era Group for Research on European and International Taxation THE GREIT LISBON SUMMER COURSE 20 JUNE – MONDAY - OPENING DAY 8:20-8:30 — WELCOME & INTRODUCTION TO THE SUMMER COURSE Ana Paula Dourado (University of Lisbon/CIDEEFF) 8:30-10:30 — Session 1 WHAT IS LEFT OF TAX COMPETITION AND FREE MOVEMENT AFTER BEPS? Frans Vanistendael (KU University of Leuven) Peter Wattel (University of Amsterdam) 10:30-11:00 — Coffee Break 11:00-12:30 — Session 2 INTEREST DEDUCTION LIMITATIONS AND HYBRID MISMATCHES IN THE EU ANTI-AVOIDANCE PROPOSAL Marjaana Helminen (University of Helsinki) 12:30-14:00 — Lunch Break 14:00-15:30 — Session 3 GAAR AND EXIT TAXATION IN THE EU ANTI-AVOIDANCE PROPOSAL Rita Szudoczky (WU Wien) 15:30-15:45 — Coffee Break 21 JUNE – TUESDAY - DAY 2 8:30-10:30 — Session 1 WHAT IS LEFT FOR TAX COMPETITION AFTER THE BEPS PACKAGE – A WORLDWIDE PERSPECTIVE Maria Teresa Soler Roch (University of Alicante) 10:30-11:00 — Coffee Break 11:00-12:30 — Session 1 (Cont.) Maria Teresa Soler Roch (University of Alicante) Ana Paula Dourado (University of Lisbon) 12:30-14:00 — Lunch Break 14:00-15:30 — Session 2 CFC AND TAX COMPETITION Ana Paula Dourado (University of Lisbon) 22 JUNE – WEDNESDAY - DAY 3 8:30-10:30 — Session 1 TRANSFER PRICING AND TAX COMPETITION Georg Kofler (University of Linz) 10:30-11:00 — Coffee Break 11:00-12:30 — Session 2 OECD AND EU CBC REPORTING José Almeida Fernandes (CIDEFF/University of Lisbon) 12:30-14:00 — Lunch Break 14:00-15:30 — Session 3 SWITCH-OVER CLAUSES AND TAX COMPETITION Pasquale Pistone (IBFD/University of Salerno/WU Vienna) 23 JUNE – THURSDAY - DAY 4 8:30-10:30 — Session 1 FAIR COMPETITION, STATE AID & TAX RULINGS Raymond Luja (Maastricht University) 10:30-11:00 — Coffee Break 11:00-12:30 — Session 2 (Cont.) Raymond Luja (Maastricht University) 12:30-14:00 — Lunch Break 14:00-15:30 — Session 3 VAT AND TAX COMPETITION Charlène Herbain (University of Luxembourg/ Catholic University of Louvain)) 15:30-16:30 — Session 4 LOBS AND EU LAW Dennis Weber (University of Amsterdam) 24 JUNE – FRIDAY - DAY 5 8:30-10:30 — Session 1 PATENT BOX REGIMES & EU LAW Cécile Brokelind (University of Lund) 10:30-11:00 — Coffee Break 11:00-12:30 — Session 2 KNOWLEDGE DEVELOPMENT BOX AND R&D TAX INCENTIVES: THE CASE OF IRELAND Gerardine Doyle (U.C. Dublin) 12:30-14:00 — Lunch Break 14:00-15:30 — Session 3 R&D TAX INCENTIVES – GROWTH PANACEA OR BUDGET TROJAN HORSE Stephen Shay (University of Harvard)

Transcript of THE GREIT LISBON SUMMER COURSE Tax Competition in the … · 11:00-12:30 — Session 2 KNOWLEDGE...

Page 1: THE GREIT LISBON SUMMER COURSE Tax Competition in the … · 11:00-12:30 — Session 2 KNOWLEDGE DEVELOPMENT BOX AND R&D TAX INCENTIVES: THE CASE OF IRELAND Gerardine Doyle (U.C.

IDEFFAlameda da Universidade1649-014 [email protected]. +351 217 962 198

Information and application [email protected]

JUNE 20-242016

Scientific Coordination: Prof. Dr. Ana Paula Dourado

Tax Competition in the Post-BEPS Era

Group for Research on European and International

Taxation

THE GREIT LISBON SUMMER COURSE

20 JUNE – MONDAY - OPENING DAY

8:20-8:30 — WELCOME & INTRODUCTION TO THE SUMMER COURSEAna Paula Dourado (University of Lisbon/CIDEEFF)

8:30-10:30 — Session 1WHAT IS LEFT OF TAX COMPETITION AND FREE MOVEMENT AFTER BEPS?Frans Vanistendael (KU University of Leuven)Peter Wattel (University of Amsterdam)

10:30-11:00 — Coffee Break

11:00-12:30 — Session 2INTEREST DEDUCTION LIMITATIONS AND HYBRID MISMATCHES IN THE EU ANTI-AVOIDANCE PROPOSALMarjaana Helminen (University of Helsinki)

12:30-14:00 — Lunch Break

14:00-15:30 — Session 3GAAR AND EXIT TAXATION IN THE EU ANTI-AVOIDANCE PROPOSALRita Szudoczky (WU Wien)

15:30-15:45 — Coffee Break

21 JUNE – TUESDAY - DAY 2

8:30-10:30 — Session 1 WHAT IS LEFT FOR TAX COMPETITION AFTER THE BEPS PACKAGE – A WORLDWIDE PERSPECTIVEMaria Teresa Soler Roch (University of Alicante)

10:30-11:00 — Coffee Break

11:00-12:30 — Session 1 (Cont.)Maria Teresa Soler Roch (University of Alicante)Ana Paula Dourado (University of Lisbon)

12:30-14:00 — Lunch Break

14:00-15:30 — Session 2CFC AND TAX COMPETITIONAna Paula Dourado (University of Lisbon)

22 JUNE – WEDNESDAY - DAY 3

8:30-10:30 — Session 1 TRANSFER PRICING AND TAX COMPETITION Georg Kofler (University of Linz)

10:30-11:00 — Coffee Break

11:00-12:30 — Session 2 OECD AND EU CBC REPORTINGJosé Almeida Fernandes (CIDEFF/University of Lisbon)

12:30-14:00 — Lunch Break

14:00-15:30 — Session 3SWITCH-OVER CLAUSES AND TAX COMPETITIONPasquale Pistone (IBFD/University of Salerno/WU Vienna)

23 JUNE – THURSDAY - DAY 4

8:30-10:30 — Session 1FAIR COMPETITION, STATE AID & TAX RULINGS Raymond Luja (Maastricht University)

10:30-11:00 — Coffee Break

11:00-12:30 — Session 2 (Cont.)Raymond Luja (Maastricht University)

12:30-14:00 — Lunch Break

14:00-15:30 — Session 3VAT AND TAX COMPETITIONCharlène Herbain (University of Luxembourg/ Catholic University of Louvain))

15:30-16:30 — Session 4LOBS AND EU LAWDennis Weber (University of Amsterdam)

24 JUNE – FRIDAY - DAY 5

8:30-10:30 — Session 1 PATENT BOX REGIMES & EU LAWCécile Brokelind (University of Lund)

10:30-11:00 — Coffee Break

11:00-12:30 — Session 2 KNOWLEDGE DEVELOPMENT BOX AND R&D TAX INCENTIVES: THE CASE OF IRELANDGerardine Doyle (U.C. Dublin)

12:30-14:00 — Lunch Break

14:00-15:30 — Session 3R&D TAX INCENTIVES – GROWTH PANACEA OR BUDGET TROJAN HORSEStephen Shay (University of Harvard)

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