05 - 06 Sep 2019Putting Learning into Practice – Addressing the Challenges of International Tax Law
These events mark the start of the fifth academic year of the Advanced Master’s in International Tax Law (UvA/IBFD) by bringing together master’s students, leading academics and anyone interested in a good debate. Their aim is to encourage students to develop their ideas and to provide inspiration to all for further thinking.
- IBFD attended event, Conference/Seminar
- Amsterdam - The Netherlands
- Putting Learning into Practice – Addressing the Challenges of International Tax Law
GTTC Universities Competition
Thursday, 5 September 2019, 14:00-15:30
IBFD Head Office, Amsterdam, The NetherlandsDescription
The GTTC Universities Project is an IBFD initiative to promote research in international tax law among university students. For its third edition, IBFD has invited teams from 30 universities representing 30 countries worldwide to do research on the topic of the Practical Implementation of the MLI. From the Working Papers received, IBFD will award the most outstanding team.Advanced Master’s in International Tax Law events:Distinguished Lecture: What is next in the International Tax Transparency and Disclosure Revolution?
Thursday, 5 September 2019, 17:15-19:00
Agnietenkapel, Amsterdam, the NetherlandsDescription
Prof. Diane M. Ring will continue the series of Amsterdam distinguished lectures in international tax law in a historic building that is a regular setting for PhD defence ceremonies of the University of Amsterdam.Symposium: The Increasingly Digitalized Economy: Alternative Solutions for Corporate TaxationFriday, 6 September 2019, 08:45-17:30
IBFD Head Office, Amsterdam, the NetherlandsDescription
The digital economy is more than a huge challenge to the current international tax order; it raises such intractable issues that the discussion has turned to whether the current order has to be fundamentally reshaped. The controversy also goes well beyond the tax rules as such and reaches to the international governance framework in which those rules are forged.This symposium offers a panel of leading academics and experts who will explore the extraordinary forces of change at work in the tax world today and consider some of the possible directions it may take in the future. Three sessions see “duets” of speakers who will discuss different issues with each other and with the audience. The day will end with an Oxford-style debate that is guaranteed to provoke argument.On the afternoon preceding the symposium, Prof. Diane M. Ring will continue the series of Amsterdam distinguished lectures in international tax law in a historic building that is a regular setting for PhD defence ceremonies of the University of Amsterdam.Who should attend?Academics, judges, practitioners and anyone who has an interest in the current rapid development of the international corporate tax system are most welcome to attend this year’s event.Attendance at the symposium and the distinguished lecture is free, but is restricted in number by the capacity of the venues.
ProgrammeDay 1- Thursday, 5 September 2019IBFD Head Office, Amsterdam, The Netherlands14:00 – 14:30 Registration14:30 – 15:30 GTTC Universities Competition – The Practical Implementation of the MLIPresentations by the two finalist teams of their findings.Open to competing students and jury.Agnietenkapel, Amsterdam, the Netherlands16:00 – 17:00 Academic ceremony in honour of the 2019 Amsterdam LL.M. class17:15 – 18:00 Amsterdam Distinguished Lecture in International Tax LawTitle: “What is next in the International Tax Transparency and Disclosure Revolution?”Prof. Diane Ring (Boston College Law School, IBFD professor-in-residence 2019)18:00 – 19:00 ReceptionDay 2 - Friday, 6 September 2019IBFD Head Office, Amsterdam, The Netherlands8:45 – 9:15 Registration
9:15 – 9:30 Welcome and opening
9.30 – 10.45 Session 1: Allocation of Taxing Rights in an Increasingly Digitalized World
Chair: Prof. Pasquale Pistone (Academic Chairman of IBFD, WU Vienna,
University of Salerno)
Speakers: Natalia Quiñones (tax treaty negotiator for Colombia)
Prof. Maarten de Wilde (Erasmus University, Rotterdam and Loyens & Loeff)
Prof. Dr. Betty Andrade Rodriguez (Senior Research Associate, IBFD)
10:45 – 11:15 Coffee Break
11:15 – 12:15 Session 1 - continuation
12:15 – 12:45 Awards
Presentation of GTTC University Competition Award
Presentation of Frans Vanistendael Award
12:45 – 14:00 Lunch Break
14:00 – 15:15 Session 2: Indirect Taxation as a Solution?
Chair: Dr Joanna Wheeler (IBFD/UvA)
Speakers: Prof. Ine Lejeune (PWC Brussels), Fabiola Annacondia (IBFD)
15:15 – 15:45 Coffee Break
15.45 – 17.30 Session 3: Oxford-style Debate
Motion: "This house believes that residual allocation methods are fundamentally inappropriate as a basis for the allocation of taxing rights over business profit."
Chair: Dr Joanna Wheeler (IBFD/UvA)
For the motion: Mattia Calabrese, Gregorio Piran (2018 LL.M. graduates and winners of the Ibero-American moot court competition 2018)
Against the motion: Prof. Christoph Spengel (University of Mannheim), Monique van Herksen (Simmons & Simmons, Amsterdam)
Jury GTTC Universities CompetitionProf. Diane Ring - IBFD Professor in Residence 2019, Professor Law, Associate Dean for Faculty, Dr. Thomas F. Carney Distinguished Scholar, Boston College Law School, United StatesProf. Frans Vanistendael - Professor Emeritus of the Catholic University Leuven, BelgiumProf. Luís Flávio Neto - IBFD research fellow, Instituto Brasileiro de Direito Tributário, Judge at the highest Brazilian Administrative Tax Court, BrazilSpeakersProf. Dr. Betty Andrade Rodriguez - Senior Research Associate, IBFD, NetherlandsFabiola Annacondia - Principal VAT Specialist, IBFD, The NetherlandsGregorio Piran - International Tax and Transfer Pricing practitioner at EY, ItalyProf. Ine Lejeune - Vienna University (WU) in comparative VAT Law, Vrije Universiteit Brussel in the Diplomatic Academy, scientific collaborator at the University of Liège (Belgium) and Free University of Brussels (VUB), BelgiumMattia Calabrese - Junior Transfer Pricing associate at PwC, The NetherlandsMonique Van Herksen - Partner at Simmons & Simmons, The NetherlandsNatalia Quiñones - Head of the Office for International Affairs at the Colombian Tax Administration (DIAN), Colombia
Day 1 - AfternoonThursday, 5 September 2019Distinguished Lecture: What is next in the International Tax Transparency and Disclosure Revolution?AgnietenkapelOudezijds Voorburgwal 231
1012EZ AmsterdamThe NetherlandsDay 1- Midday; and Day 2Thursday, 5 September 2019Friday, 6 September 2019GTTC Universities Competition - Symposium: The Increasingly Digitalized Economy: Alternative Solutions for Corporate TaxationIBFD Head OfficeRietlandpark 3011019DW AmsterdamThe Netherlands