Courses EUCOTAX Wintercourse

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’

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

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

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

Location

• Universitat de Barcelona, Barcelona (Spain)

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)

Location

• University Paris 1 Panthéon- Sorbonne, Paris (France)

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

Location

• University of Osnabruck, Osnabruck (Germany)

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).