Processing...
Continue shopping Go to cart

08 Sep 2015Duets on International Taxation: Substance and form in civil and common law jurisdictions

IBFD and the University of Amsterdam (UvA) are committed to cooperating with each other in the field of tax law and to attracting and engaging with the next generation of international tax law students.

 

 
Category:
Conference/Seminar
Language:
English
Location:
Amsterdam - The Netherlands
Duets on International Taxation: Substance and form in civil and common law jurisdictions
To this end, we have combined our expert knowledge to introduce a new and unique advanced master's programme: “International Tax Law: Principles, Policy and Practice”, which will commence in the 2015-2016 academic year.
 
This symposium, “Form and Substance in Tax Law”, is part of the LLM programme, and it will set the scene for further discussions in the years to come. A similar symposium will be held each year on a classic topic of tax law, and as the LLM programme progresses from year to year, these symposia will allow new graduates to present their papers and speak to a wider audience – not only students but also leading academics and practitioners. Furthermore, the symposium will build upon research that will be integrated into the study materials for generations of tax law students.

 

 

 

 

 

08:45-09:15 Registration
09:15-09:30 Welcome and opening (Professor Pasquale Pistone, IBFD Academic Chairman, WU Vienna, University of Salerno)

09:30-11:00 Morning session
Panel Discussion: Disparities between form and substance in tax law
Panel members:
  • Chair – Professor John Prebble (Victoria University of Wellington)
  • Professor Hugh Ault (Boston College Law School)
  • Professor Luis Schoueri (University of São Paulo)
  • Professor Sigrid Hemels (Erasmus University Rotterdam)
11:00-11:30 Coffee break
 
Afternoon session – Duets
11:30–11:40 Introduction to the duets on the corporate form
  • Professor John Prebble (Victoria University of Wellington)
11:40–12:40 Duet: Form and substance and the corporate form – corporate residence in domestic law and tax treaties
  • Professor Richard Vann (University of Sydney)
  • Professor Rainer Prokisch (Maastricht University)
Debate
 
12:40–14:00 Lunch break
 
14:00–15:00 Duet: Form and substance and the corporate form – indirect ownership of assets
  • Dr Joanna Wheeler (IBFD, University of Amsterdam)
  • Professor Dennis Weber (University of Amsterdam)
Debate
 
15:00–15:30 Coffee break
 
15:30–16:30 Duet: GAARs and tax treaties
  • Professor Luc De Broe (University of Leuven)
  • Professor Andrés Báez (University Carlos III Madrid)
Debate
 
16:30–17:00 General discussion and conclusions
Chair – Professor Pasquale Pistone (IBFD Academic Chairman, WU Vienna, University of Salerno)
 

 

 

IBFD Head Office
Auditorium

Rietlandpark 301
1019 DW Amsterdam
The Netherlands
Tel.: +31-20-554 0100