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05 May 2017Global Tax Treaty Commentaries Conference

With this seminar, our purpose it to provide room for lively discussions on the thought provoking topic of: The Role of Foreign Court Decisions towards Global Convergence in the Interpretation of Tax Treaties.
 
Category:
IBFD attended event, Conference/Seminar
Language:
English
Location:
Amsterdam - The Netherlands
Global Tax Treaty Commentaries Conference
International databases, such as IBFD’s Global Tax Treaty Commentaries and IBFD Tax Treaty Case Law, make it possible to access the full text of courts’ decisions on tax treaties from around the world and the global analyses of the treaty articles under consideration in such cases. With online collections such as the two mentioned, subscribers can now gain access to foreign court decisions anywhere in the world. This ease of access makes one wonder to what extent courts are now referring to applicable foreign case law when interpreting tax treaties. Furthermore, is there evidence of increasing harmonization in the interpretation of tax treaties in courts through their reference to foreign court decisions?
 

The speakers are renowned international experts on tax treaty law and they will discuss several issues providing a fruitful and in-depth dialogue on the proposed topic. The discussions will be interactive and the audience is invited and encouraged to partake in them.

Who should attend?
This seminar is aimed at judges, academics and tax treaty practitioners who are interested in deepening and updating their knowledge of tax treaties. The seminar also presents a unique opportunity to explore the benefits of IBFD's Global Tax Treaty Commentaries and Tax Treaty Case Law collections.

Participation is free but is restricted in number by the capacity of the venue.

Attendance will be registered at the start and finish of the conference, and a certificate of attendance will be available upon request. Please contact us at academic@ibfd.org.
  • 08.00 - 08.30 Registration
     
  • 08.30 - 08.45 Welcome and Introduction
    Pasquale Pistone, IBFD Academic Chairman
    Richard Vann, Editor-in-Chief

     
  • 08.45 - 09.00 Award Ceremony
    3rd IBFD Frans Vanistendael Award for International Tax Law
    Pasquale Pistone and Frans Vanistendael

    Morning session – Moderator: Pasquale Pistone
     
  • 09.00 - 10.30 Session 1: The role of foreign court rulings for tax treaty interpretation purposes
    In the opening session, experts in the field will discuss from a general perspective the role of foreign court rulings for tax treaty interpretation purposes.

    The Expert Evidence
    Stef van Weeghel (15 min)

    The Advocate-General Opinion
    Peter Wattel (15 min)

    Civil Law vs Common Law Tradition: Courts' experience and lessons
    Rudolf Mellinghoff (15 min)
    John Avery Jones (15 min)

  • The European Union law methodology of separation of competences
    Carl-Gustav Fernlund (15 min)

  • The Academic Perspective: Presentation of some of the results of the empirical survey done by the teams participating in the GTTC Universities Project
    Richard Vann (15 min)

  • 10.30 - 11.00 Coffee Break
     
  • 11.00 - 12.30 Session 2: Placing foreign court decisions before national courts

    This session will deal with practical possibilities regarding the use of foreign courts' decisions in domestic specific disputes. 

    The Expert Evidence
    Mike Dolan (15 min)

    Civil Law vs Common Law Tradition: Courts' experience and lessons
    Eugene Rossiter (15 min)
    Michael Beusch (15 min)
    Vineet Kothari (15 min)

    The Academic Perspective: Presentation of some of the results of the empirical survey done by the teams participating in the GTTC Universities Project
    Frans Vanistendael (15 min)
    Kees van Raad (15 min)

  • 12.30 - 13.00 Update on new content and features of the IBFD Global Tax Treaty Commentaries and the IBFD Tax Treaty Case Law database
    Wim Wijnen, Sophie Witteveen (15 min each)

  • 13.00 - 14.30 Lunch Break

    Afternoon session – Moderator: Stef van Weeghel

  • 14.30- 16.30 Panel discussion: Could the use of foreign court decisions in national courts lead towards global convergence in the interpretation of tax treaties?

    From the context of issues discussed in the two previous sessions, the speakers of the final panel discussion will address whether or not there is evidence of increasing harmonization in the interpretation of tax treaties in courts through their reference to foreign court decisions.

    The experience of European supranational courts
    Carl-Gustav Fernlund (20 min)

    The Judge Perspective
    Eugene Rossiter  (15 min)
    Rudolf Mellinghoff (15 min)
    Michael Beusch (15 min)
    Vineet Kothari  (15 min)
    Wim Wijnen (15 min)


    The Expert Evidence
    Jürgen Lüdicke  (20 min)

    The Academic Perspective: Presentation of some of the results of the empirical survey done by the teams participating in the GTTC Universities Project.
    John Avery Jones (15 min)

  • 16.40 - 17.00 Coffee Break

  • 17.00 - 17.30 Workshop: Towards a global access of foreign court decisions 
    The students of the two shortlisted teams will present their findings and, in particular, the methodology used in the GTTC Universities project. 
    (15 minutes per team) 

  • 17.30 - 17.45 Award Ceremony
    1st GTTC Universities Project Award
    Pasquale Pistone and Frans Vanistendael

    The GTTC Universities Project is an IBFD initiative to promote research in international tax law among university students. In its first edition, IBFD has invited teams from 20 universities representing 20 countries worldwide to do research on the topic of the conference. From the 20 Working Papers received, the mentors, together with the GTTC Editor-in-Chief and the Academic Chairman of IBFD, will recognize with this award the most outstanding team.

  • 17.45 Concluding remarks and closing
    Pasquale Pistone

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