IBFD Academic Activities in the period May-November 2013
21 May 2013 – Brno (Czech Republic), Exploratory Workshop on the Financial Transaction Tax
On 21 May 2013, the Mendel University (Brno, Czech Republic) together with WU Vienna University of Economics (Wien, Austria) organized an exploratory workshop in Brno. The goal of the meeting was to assess the feasibility of further research focused on the proposed EU Directive on Financial Transaction Tax (including its aims, scope and effects as well as its impact on business and state budgets across Europe).
The event was the starting point of a collaborative research project on this issue. It involves staff from the Academic Department and the Knowledge Centre of IBFD, which heads a team of seven top Universities (University of Amsterdam, Mendel University of Brno, Corvinus University of Budapest, Catholic University of Piacenza, Complutense University of Madrid, University of Oxford and WU Vienna) and also includes individual researchers from other parts of the world.
9-11 June 2013 – Amsterdam (The Netherlands), Doctoral Research Students Meeting and Postdoctoral Early Career Scholars Annual Meeting
On 9-11 June 2013, IBFD hosted the 11th edition of its Doctoral Research Students Meeting and the 2nd edition of the Early Career Scholars Annual Meeting for postdoctoral researchers.
During the meeting participants had the chance to present results of their research and discuss them with a panel of leading experts in international taxation – in order to obtain valuable insights that could be later on incorporated into their research projects. Participants had also the chance to attend a coaching session on “How to write a thesis” and a workshop on “How to publish in peer-reviewed journals”.
12 June 2013 – Amsterdam (The Netherlands), IBFD 75th Anniversary Conference
One of the highlights of the celebration the 75th Anniversary of IBFD was a seminar held at the Beurs van Berlage on “Tax avoidance in the international arena: legitimate aim or immoral act?”. The conference involved keynote presentations by Belema Obuoforibo, Jan Kees de Jager and Sweder van Wijnbergen and continued with a panel discussion moderated by Stef van Weeghel and featuring Philip Baker, Jan Kees de Jager, Pasquale Pistone, Marnix van Rij and Sweder van Wijnbergen.
Manuel Tron, President of IFA (also celebrating its 75th anniversary) addressed the audience, explaining the significance of this Anniversary for both institutions.
18 June 2013 – Lund (Sweden), 8th Annual Conference of the Group of Research on European International Taxation (GREIT)
Eight years ago a research group was set up at the University of Lund (Sweden) for promoting research on issues of European Union law affecting taxation. It was named GREIT, i.e. Group of Research on European International Taxation. The goal of the group is to contribute to implement a research methodology that focuses on the analysis of the exercise of taxing powers within the boundaries set by European Union law, i.e. European International Tax Law. IBFD has supported the activities of this group from the very beginning, by publishing the output of the annual conferences and contributing to their annual summer courses. The focus of the 2013 GREIT Annual Conference was on “Principles of law: Function, status and impact in EU tax law”. IBFD Profs. Pasquale Pistone and Frans Vanistendael delivered presentations on two of the conferences topics. The book of this GREIT conference, just like of all previous ones, will be published by IBFD.
1-5 July 2013 – Madrid (Spain), 2nd Latin American Training Course on International Tax Law at the Complutense University
IBFD supports academic activities aimed at promoting dissemination of international tax law in different areas of the world. Within such framework, IBFD has actively promoted and participated in teaching activities held at the 2nd Latin American Training Course on International Tax Law held at the Complutense University of Madrid. The course attracted academics and practitioners from a large number of Latin American countries and focused on the recent developments in international tax law affecting this region of the world. The course was held in Spanish. IBFD’s Prof. Pasquale Pistone and Dr João Nogueira held two teaching sessions.
3-5 July 2013 – Vienna (Austria), DeSTaT Development and Sustainable Tax Transparency cooperates with IBFD
In July 2012 a research group formed by the University of Oslo (Norway) and the WU University of Vienna (Austria), together with further research institutions from Brazil (University of São Paulo), Colombia (Instituto Colombiano de Derecho Tributario), South Africa (University of Cape Town), Uganda (East African School of Taxation) and Uruguay (Universidad de la República) obtained a research grant from the Norwegian Research Council to explore the legal issues of global fiscal transparency in developing countries.
On 3-5 July 2013, during the yearly meeting held at the WU University of Vienna, DeSTaT requested the external cooperation of IBFD, with a view to enhancing the dissemination of research output. DeSTaT plans to periodically publish meta-articles of its research activities, in particular on the common issues and divergences emerging from the research seminar held at its various local antennae on the basis of the common questionnaire.
Further meetings of DeSTaT including the involvement of IBFD, were held in São Paulo on 2 October 2013 and in Montevideo on 7 October 2013. The research project continues until mid-2016 and will have the academic support of IBFD.
20 September 2013 – Groningen (The Netherlands), IBFD’s Academic Chairman meets the Dutch tax community of students and reports at the LOF annual congress
IBFD promotes the dissemination of international tax law also in the country of its main office. The LOF annual conference, held on 20 September 2013, was a perfect opportunity for sharing with a large number of tax students from Dutch Universities some thoughts on the latest developments in international tax law, as a follow-up to the debate that sparkled up the conference for the IBFD 75th Anniversary. The focus of the presentation by the IBFD Academic Chairman was on “Towards a fair share, international tax aspects. The concept of tax avoidance”. The presentation drew the attention to the need to achieve balanced solutions in the allocation of taxing powers with developing countries and, more in general, a globally fair tax system.
27 September 2013 – Lisbon (Portugal), The University of Lisbon celebrates the 100th anniversary of its School of Law
On the occasion of the 100th anniversary of the foundation Lisbon’s University School of Law, IBFD has taken the opportunity to interact with academia in an interdisciplinary context involving renowned professors from different branches of law coming from various European countries. In the tax session, the IBFD Academic Chairman, interacting with Ana Paula Dourado (University of Lisbon) and Rainer Prokisch (University of Maastricht), presented a report on the implications of soft law to the development of global tax law, with special emphasis on developing countries.
30 September 2013 – Sao Paulo (Brazil), 1st IFA David Tillinghast Conference, USP University of São Paulo, International Tax Principles in BRICS and OECD countries: Divergences and Convergences
IBFD´s academic activities are putting a particular emphasis on the development of studies concerning the growing role of BRICS in international taxation. This high-profile event organized by IFA at the University of São Paulo, in cooperation with IBDT, the Brazilian Institute of Tax Law, a long-standing partner of IBFD, was one of the three events in which the academic activities of IBFD will contribute to set the ground for a proper analysis of these issues (together with the 7th Eurasian Conference of the Russian Association of Legal Experts, held in Yekaterinburg, Russia on 5-7 June 2013 and the Exploratory Seminar on BRICS and OECD, to be held on 2 December 2013 at IBFD). Topical sessions of this event focused on the interpretation of tax treaties by tax courts, on tax incentives, on tax avoidance (a session moderated by IBFD’s Academic Chairman and at which he presented his views on the potential implications of the fight against BEPS for developing countries), on transfer pricing, on taxation of services and on investment treaties.
10-12 October 2013 – Lodz (Poland), Tax Legislation, Legal Standards, Trends and Challenges
Fifteen years ago IBFD undertook an ambitious partnership with the University of Lodz to create a research and documentation centre on international tax law. The partnership has been a success story, through which IBFD has contributed and is still contributing to the academic dissemination in the Eastern European Region. Prof. Jan de Goede, an experienced member of the IBFD staff and for several years acting as professor at the University of Lodz, was accompanied by the current and previous IBFD Academic Chairman to address various topics concerning the evolution of tax legislation.
21-25 October 2013 – Geneva (Switzerland) UN Annual Session
On 22 October, IBFD presented the findings of its research project “The UN Model in practice 1997-2013”. The research group was led by IBFD Profs. Jan de Goede and Wim Wijnen and was further composed of a team of nine IBFD researchers, supported by two externals (from Lodz University and EY Italy).
This presentation took place in the framework of the Annual Meeting of the UN Committee of Experts in Co-operation in Tax Matters, held in Geneva (21-25 October 2013). The “United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing countries” was released at the meeting in Geneva. Two chapters of the handbook were authored by IBFD Academic Staff, namely Prof. Jan de Goede and Dr Joanna Wheeler.
24-25 October 2013 – Teramo-Pescara (Italy), Conference on Public Finance and Tax Incentives for Areas Struck by Natural Disasters and Pollution
An innovative way of pursuing the academic mission of IBFD is to get more directly involved in the theoretical issues of taxation and their modern dimension, having IBFD joining the scientific research done by Universities.
An international conference was organized in Teramo and Pescara (Italy) as a joint initiative of the Universities of Teramo and Chieti-Pescara. The conference involving academic speakers from over 10 countries in the world and focusing on the use of tax incentives for areas struck by natural disasters provided for a state-of-the art analysis on the theory of tax law. This included the limits set by the prohibition of State aid under European Union law.
IBFD intervened through its Academic Chairman, who presented a report on the link between constitutional values, European values and limits imposed on national budgets.
31 October 2013 - Aarhus (Denmark), Exploratory Workshop on “State Aid, Taxation and Sustainable Growth"
This academic event was organized with the direct involvement of IBFD, which coordinated a large group of European Universities (including the University of Aarhus, Denmark; the CEU Universities, Spain; the UCL University of Louvain, Belgium; the University of Münster, Germany and WU Vienna, Austria) along a research project focusing on taxation and sustainability.
This event put the emphasis on the need to reconcile the priorities of business with those of the protection of the environment.
The research activity will continue with a seminar to be held in Madrid on 17 September 2014.
5 November 2013 – St. Gallen (Switzerland), Internationales Steuerseminar, University of St. Gallen
The traditional event of the Swiss German-speaking tax academia included this year a presentation of IBFD’s Academic Chairman on the compatibility of box regimes with European Union law, focusing in particular on issues related to the prohibition of State aid and harmful tax practices.
The report highlighted the importance to support research and developments, but indicated serious doubts on the compatibility of the existing box regimes with European Union law.
Further reports held by Swiss academics and practitioners presented different views.
The IBFD research activity on this field is being continued with further presentations to be held in Alicante (Spain) and Lausanne (Switzerland) before the end of 2013.
6 November 2013 – Liège (Belgium), Preparatory Seminar of the 2015 IFA General Report on Taxation and Human Rights at the HEC-University of Liège
Philip Baker and Pasquale Pistone have started a series of events in preparation for the drafting of the General Report for the 2015 Congress of the International Fiscal Association on “Fundamental Rights of Taxpayers”. The plan is to discuss with selected groups technical issues related to this main topic of the IFA 2015 Congress.
For this purpose a meeting was held at the University of Liège (Belgium), providing a unique opportunity for interaction with a group of doctoral students, postdoctoral researchers and professors, in the field of fundamental rights of taxpayers, giving Philip Baker and Pasquale Pistone the opportunity for a last test of the ideas that have meanwhile been forwarded to the IFA Branch Reporters for 2015.
The new IBFD academic strategy supports this innovative methodology, which aims at facilitating full interaction with the scientific community on issues that will be the object of high-profile events in the field of international tax law, such as in this case the main topic of the 2015 Congress of the International Fiscal Association.
13 November 2013 - Caracas (Venezuela), Jornadas de la Asociación Venezolana de Derecho Tributario
This traditional event for the national tax community of Venezuela, this year coinciding with the 70th year since income taxation was introduced in Venezuela, was given an additional international nuance, due to the fact that it will address the Model for a Latin American Tax Convention drafted by a team of experts of the ILADT.
IBFD has supported the dissemination of this initiative, by translating the first ILADT multilateral model tax convention into English.
In Caracas, the IBFD Academic Chairman presented the latest stage of development of the ILADT research on this topic.
Further events of this kind are scheduled on 12-14 February 2014 in Cartagena (Colombia) and on 31 August 2014 at the ILADT Conference, in Lima (Peru).
28 November 2013 – Alicante (Spain), Exploratory Workshop on Taxation, Research and Development
There is an exponential growth of tax preferential regimes officially justified by the need to promote research and development in Europe. This conference aims at outlining their profiles of compatibility with European Union law and international tax law with a view to preparing the ground for an interdisciplinary research activity, to be coordinated by IBFD together with the Universities of Alicante and WU Vienna and also involving the Universities of Lausanne, Lisbon, Louvain and Lund. This research project is carried out in connection with the General Report for one of the main subjects of the IFA 2014 Mumbai Congress.
Aleksandra Bal, João Nogueira and Belema Obuoforibo present in Alicante the latest stage of their research in this field, putting forward the stage for future developments, also in combination with other parallel activities in which IBFD is involved.