Eucotax

Information for all participating EUCOTAX Wintercourse students

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

Topic and subtopics

Tax Reforms between Succes and Failure 'From the Past through the Present towards the Future'

Subtopics

  1.  Tax Reforms in relation to ‘No Taxation without Representation’ 
  2.  Tax Reforms in relation to Fiscal Federalism
  3. Tax Reforms in relation to Taxation of Income from Labor versus Taxation of Income from Capital and Net Wealth Taxation
  4. Tax Reforms in relation to Taxation of Business Income (Individual Entrepreneurs versus Corporations and their Shareholders and Multinationals)
  5. Tax Reforms in relation to the Non-Budgetary (Instrumental) Use of Taxation
  6. Tax Reforms and National Sovereignty

What does the seminar week in Uppsala look like?

Conference

The intensive week starts with a conference (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.

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, you and your fellow sub topic students prepare a legal comparative paper (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, each group of students (same subpart) presents the results during a plenary session on a 'case by case' base. 

One or more people of the academic staff chair each workshop.

Team events

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, we have several team events during the week.

EY event

Our main sponsor EY organizes a panel discussion half way the week. Renowned speakers in the international tax field discuss the Wintercourse topic with their practice look. Students and professors are invited to participate in the discussion.

Publication paper

After the Wintercourse, we will publish the collection of the papers of the six sub topics.

Certificate

We give you full academic credit for participating in this program and you receive a certificate for participation in the program.