Eucotax

EUCOTAX Wintercourse

Bijzonder is de deelname van Tilburg Law School aan de EUCOTAX Wintercourse, een samenwerkingsverband tussen 14 universiteiten dat dient om een stimulans te geven aan grensoverschrijdend onderzoek.

Het Wintercourse-programma is voortgekomen uit het streven van de deelnemende universiteiten om een stimulans te geven aan het (grensoverschrijdend) onderzoek van de Europeesrechtelijke aspecten van het belastingrecht. Het belang van deze Europese dimensie blijkt onder andere uit de steun hiervoor vanuit de Europese Unie die het project in diverse edities met de Erasmus subsidie heeft ondersteund.

Aan het programma wordt deelgenomen door studenten en onderzoekers van de verschillende universiteiten. Jaarlijks wordt er een bepaald fiscaal hoofdonderwerp in een rechtsvergelijkend perspectief onderzocht. Daartoe worden zes deelonderwerpen gedefinieerd. Per onderwerp verrichten studenten onderzoek en in diverse bijeenkomsten zal met de begeleiders/sprekers over verschillende aspecten worden gediscussieerd.

Deelname aan de Wintercourse maakt voor studenten van Tilburg University deel uit van een afstudeervariant.

Program

The main subject area of the program is the European Harmonization of Tax Law.

Program/Courses

Instructional part

Writing an essay

The students of the participating universities, who are all close to graduation, write an essay regarding a subpart of the general issue. The preparation of this essay takes place at the home university during the semester before the start of the intensive seminar. The students are supervised by a lecturer of the home university. The essays are exchanged some weeks before the start of the intensive seminar, and serve as a basis for a presentation given by each student during the seminar.

Seminar

The intensive week starts with a seminar (mostly) concerning the general issue. One of the professors of each university gives an introduction on the national approach in his country. After these introductions, a panel-discussion takes place. This seminar is open to all students and practitioners.

Workshops

During the next couple of days, the participating students give a presentation on each subpart of the general subject in workshops, after which a legal comparative discussion takes place between the students and the lecturers. In the workshops the students prepare a legal comparative report (e.g. similarities and differences amongst the national systems) with conclusions with respect to and solutions for the European Community. At the end of the week, the results are presented by each subtopic group of students during a plenary session on a 'case by case' base. Each subtopic group is chaired by one or more people of the academic staff.

Certificate

The students receive full academic credit for participating in this program. Students who pass this instructional part receive a certificate. From each university six students participate in this program. Each university makes a selection in order to ensure that its most excellent students participate. The students must have a sufficient knowledge of the language used in research and instruction.

Social part

Become a group

To make the instructional part a success, it is necessary for the individual participants to become a group. Only a smoothly cooperating group can achieve the aims of the instructional part. Therefore, the intensive week starts with a social program and joint activities in the evenings.

Language of instruction and research

English

Because of the composition of the group of participating universities, the exchange of essays and the scientific publication aimed at, the language of instruction and research is in English.

Coordination aspects

Coordination

The Fiscal Institute of Tilburg University (NL) takes care of the coordination of this project (both the instructional and the scientific part).

Courses

Tax Reforms between Success and Failure – From the Past through the Present towards the Future (2024)

Location

University of Tilburg, Tilburg (Netherlands)

Date

April 11-17, 2024

Theme

Tax Reforms between Success and Failure – From the Past through the Present towards the Future

Themes courses previous years

Legitimacy of Tax Rules (2023)

Location

University of Uppsala, Uppsala (Sweden)

Date

April 13-20, 2023

Theme

Legitimacy of Tax Rules

Subthemes

  1. Constitutional requirements in respect of tax legislation (legitimacy, ability to pay, equality, retroactivity, etc.)
  2. Decision Making Processes of domestic tax legislation (public consultations, experts reports, Tax Authorities etc)
  3. Decision-Making Processes of member States and EU initiatives on tax compared with US, Swiss and UK systems (including vertical distribution of competences)
  4. Decision-Making Processes of international initiatives on tax and their impact on legitimacy at national level (OECD, UN, soft law, public consultations, tax treaty policy reports, etc)
  5. Judicial control on tax rules (national law/constitution, EU law, international law, including tax treaties, human rights, soft law, etc)
  6. Influence of decision-making processes concerning Conventions on human rights, International Investment Agreements, International Covenant on Economic Social and Cultural Rights on designing, applying, and interpreting tax legislation
Taxpayers' rights in the XXI century (2022)

Location

University of Valencia, Valencia (Spain) 

Date

31 maart – 7 april 2022

Theme

Taxpayers’ rights in the XXI Century (Looking for a Global Taxpayer’s Statute After BEPS)

Subthemes

  1. Taxpayers’ rights with respect to mutual assistant procedures and simultaneous control procedures
  2. Effective judicial protection and tax law: fundamental rights recognition in tax matters (domicile, property, public hearing, transparency)
  3. Burden of proof in tax law and taxpayers’ rights
  4. Tax collection and taxpayers’ rights
  5. Alternative dispute resolution mechanisms and taxpayers’ rights: MAP, arbitration, cooperative compliance
  6. Criminal tax law and taxpayers’ rights
Neutrality and Business taxation in a post Base Erosion and Profit Shifting (BEPS)/ Anti-Taks Avoidance Directive (ATAD)/ Corona world (2021)

Location

Online

Date

April 7-15, 2021

Theme

Neutrality and Business taxation in a post Base Erosion and Profit Shifting (BEPS)/ Anti-Taks Avoidance Directive (ATAD)/ Corona world

Subthemes

  1. Business taxation and legal form neutrality
  2. Business Taxation and reorganisations
  3. Group Taxation and Neutrality
  4. Fiscal versus commercial accounting
  5. Business taxation and debt and equity financing
  6. Business taxation and tax treaty policy
Base Erosion and Profit Shifting (2020)

Location

Online

Date

April 16-23, 2020

Theme

Base Erosion and Profit Shifting

Subthemes

  1. General anti-abuse rule
  2. Interest limitation rules
  3. Tax Residence Mismatches and Exit Taxation
  4. Controlled foreign companies and similar regimes (such as switch-over clauses)
  5. Mandatory disclosure rules, with emphasis on tax advisor’s and taxpayer’s positions
  6. Dispute resolution mechanisms with the emphasis on cooperative compliance, mutual agreement procedures and arbitration
Sustainable Taxation and ‘Developing Countries' (2019)

Location

Amsterdam

Date

4-11 April 2019

Theme

Sustainable Taxation and ‘Developing Countries

Subthemes

  1. Transfer pricing and ‘developing countries’
  2. Permanent establishments and ‘developing countries’
  3. Elimination of double taxation and ‘developing countries’
  4. Domestic and tax treaty anti-abuse provisions and ‘developing countries’
  5. Tax treaty policy and ‘developing countries’
  6. Mutual assistance and ‘developing countries’
Challenges to Tax Autonomy in an Era of Conflicting Political Goals (2018)

Location

| University of Edinburgh | Edinburgh | Scotland | Photos

Date

  • 19 - 26 April 2018

Theme

Challenges to Tax Autonomy in an Era of Conflicting Political Goals

Subthemes

  1. Tax autonomy and allocation of tax jurisdiction between the central state and subnational levels
  2. Tax autonomy and limits to incorporation of tax incentives and subsidies in domestic systems and treaties
  3. Tax autonomy and exit taxation and CFC rules under the Anti-Tax Avoidance Directives
  4. Tax autonomy and hybrid mismatches, reversed hybrid mismatches, and tax residency mismatches under the Anti-Tax Avoidance Directives
  5. Tax autonomy and non-discrimination rules
  6. Tax autonomy and the administration of tax law
Tax Legislation in a globalizing World (2017)

Location

University of Zurich, Zurich (Switzerland)

Subthemes

  1. Tax legislation and international influences
  2. Tax legislation and international tax competition
  3. Tax legislation and non-fiscal goals
  4. Tax legislation and complexity of tax law
  5. Tax legislation and constitutional principles/rights
  6. Tax legislation and administrative practice
Potential Impact of BEPS on Tax Systems (2016)

Location

| Wirtschaftsuniversität Wien | Vienna  | Austria | Photos |

Subthemes

  1. Permanent establishment (PE) and similar concepts in the post BEPS world
  2. Specific provisions on hybrid mismatches in the post BEPS world
  3. General anti-abuse rules (GAAR) in a post-BEPS world
  4. Specific anti-abuse rules (SAAR) in a post BEPS world
  5. Procedural aspects in a post-BEPS world
  6. Transfer Pricing in a post-BEPS world
Impact of the digital economy on taxation (2015)

Location

Subject

  • Impact of the digital economy on taxation

As every year, the main theme is divided into 6 subparts for the different students to explore and write their theses on.

The main objective of the Wintercourse is to explore different aspects of one major theme. The added value of this project lies in the cooperation between the different universities in different countries. Students from each university will research on the same subparts, just from their national point of view.

During the seminar, the students and researchers discuss the differences between their country’s tax systems. Why do these differences exist and what problems may arise because of those differences, are just two aspects that will be dealt with. The various discussion groups try to come up with solutions for the various problems arisen by those differences.

Subparts defined

  1. Place of residence (e.g., individuals, entities, dual residents) and PE concept (e.g., cloud computing, physical PE, agency PE, service PE)
  2. Profits allocation to PEs/Transfer Pricing (arm’s length principle, formulary apportionment)
  3. Characterization of income (e.g., influence of intellectual property law, commercial law, digital goods and services, bundled contracts, criteria to distinguish, e.g., business income, royalties, other income, capital gains)
  4. Tax incentives and base erosion and profit shifting (e.g., digital goods and services, accelerated depreciation, patent boxes, tax credits, etc., state aid, anti-abuse measures, such as CFCs, non-deduction of expenses, no reduction of withholding taxes; covering two sides of the same coin: does your country use tax incentives and how does your country react on foreign tax incentives?)
  5. VAT, sales tax, other (indirect) taxes, such as excises, web tax, bit tax, cd tax  (e.g., digital goods and services, allocation of taxing rights, anti-abuse measures)
  6. Procedural aspects (internet governance, litigation, exchange of information, tax collection (e.g., in relation with service PE or digital PE)
Fairness and Taxation (2014)

Location

Subject

  • Fairness and Taxation

As every year, the main theme was divided into 6 subparts for the different students to explore and write their theses on.

The main objective of the Wintercourse is to explore different aspects of one major theme. Not only different subparts are important, but also the added value of this project is the cooperation between the different universities in different countries. Students from each university will research on the same subparts, just from their national point of view.

During the seminar, the students and researchers discuss these differences. Why do these differences exist and what problems may arise because of those differences, are just two aspects that will be dealt with. The various discussion groups try to come up with solutions for the various problems arisen by those differences.

  1. Fairness between low income and high income receivers
    e.g., progressivity, high net wealth individuals (taxing the rich), role of family circumstances, role of trusts, bonuses, excessive compensations, net wealth tax, limits of taxation
  2. Fairness and taxation of different types of income
    e.g., dual income taxation, taxation of business profits and employment income, different kinds of entrepreneurs (entrepreneurs operating merely domestically (often SMEs) versus entrepreneurs operating transnational (MNEs, not limited to large MNEs, but includes also transnational operating SMEs), relevance of the legal form: partnership versus corporation; bank taxes etc), optional tax privileges in respect of transfer of enterprises in the context of gift and estate taxes
  3. Fairness and anti-avoidance measures
    e.g., domestic rules (e.g. GAARs and similar rules and judicial doctrines), Treaty GAAR, definition of residence, specific LOB on residents, exclusion of dual residents from treaty benefits, beneficial owner concept, main purpose rules in respect of specific items of income (e.g., dividends, interest, and royalties), subject to tax clauses in respect to specific items of income, interaction between domestic and tax treaty rules, (e.g., conduit companies and domestic participation rules and exclusive allocation of dividends and capital gains to state of residence, conduit companies and no domestic WHT on interest and royalties and exclusive allocation to state or residence)
  4. Fairness in procedural tax law
    e.g., disclosure initiatives, tax collection, protection of tax payers, horizontal supervision (i.e. enhanced cooperation: only for large MNEs?), interest compensation for late payment from the perspective of both taxpayers and tax administration, rulings, retroactivity, right to be heard, right to appeal
  5. Fairness in allocating taxation rights between source and residence states
    e.g. allocation rules of tax treaty law, high versus low withholding tax rates, debt versus equity, e.g. leveraged acquisition with debt-push down and use of intermediate holding companies, distinction between Art. 7 and Art. 17 OECD (no PE in respect of the latter), distinction between Art. 15/18 and Art. 19 OECD
  6. Fairness and taxation of residents and non-residents
    e.g., worldwide taxation, territorial systems, including taxation of nationals, exit taxes, extended residence mechanisms
Impact of taxation on European and global mobility (2013)

Location

Subject

Impact of taxation on European and global mobility of persons and capital. As every year the main theme is divided into 6 subparts for the different students to explore and write their theses on.

The main objective of the Wintercourse is to explore different aspects of one major theme. Not only different subparts are important, but also the added value of this project is the cooperation between the different universities in different countries. Students from each university will research on the same subparts, just from their national point of view.

During the seminar, the students and researchers discussed these differences. Why do these differences exist and what problems may arise because of those differences are just two aspects that will be dealt with. The various discussion groups tried to come up with solutions for the various problems arisen by those differences.

Subparts

  1. Emigration and immigration of a business
    (including: individuals, corporate entities and non-corporate entities (e.g. partnerships); transfer of assets from head office to permanent establishment, from permanent establishment to head office and form one permanent establishment to another permanent establishment);
  2. Cross-border financing of business activities
    (including: debt versus equity; financing of subsidiaries and permanent establishments);
  3. Taxation of cross-border employees
    (including residence; taxation of incentive scheme arrangements (bonuses, stock options, deferred remuneration etc.));
  4. Taxation of cross-border investment income of individuals
    (including income from immovable property; interest; dividends; capital gains; received via foreign trusts; taxation of the rich: Buffet rule and progressive taxation, if relevant);
  5. Pensions
    (Including: emigration and immigration of workers and retirees; deduction of contributions, payments, private retirement plans, government retirement plans, social security systems);
  6. Exchange of information versus withholding taxes
    (including: automatic exchange of information; implementation of OECD standards; Savings Directive; FATCA; The Rubik model in Swiss; taxpayer's rights; use of information; European idea on exchange of information and transparency).

Apply

Application

The application procedure for the Wintercourse program 2023/2024 is open!

Dutch students and International students IBT

Students can apply by sending their CV, their list of grades and a motivational letter to wintercourse@tilburguniversity.edu. The application is based on selection - 6 students will be admitted to the program. 

The application procedure will close on the 22nd of September 2023.

Master students in Tax Economics, Tax Law and International Business Taxation at Tilburg University are invited to apply for the EUCOTAX Wintercourse. Do you want to write your master thesis within the context of a comparative analysis, together with other international students and under the supervision of highly experienced (international) academics? This is the change to broaden your horizon, expand your network and ticket to a successful career in (international) taxation!

International students

All participating universities have their own selection procedures. Please check these on their websites via participating universities.

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