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08 - 09 Oct 2018Putting Learning into Practice – Addressing the Challenges of International Tax Law

These events mark the start of the 4th 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.
 
Category:
IBFD attended event, Conference/Seminar
Language:
English
Location:
Amsterdam - The Netherlands
Putting Learning into Practice – Addressing the Challenges of International Tax Law

GTTC Universities Competition
Monday, 8 October 2018, 13:00-15:00
IBFD Head Office, Amsterdam, The Netherlands

Description
The GTTC Universities Project is an IBFD initiative to promote research in international tax law among university students. For its second edition, IBFD has invited teams from 25 universities representing 25 countries worldwide to do research on the topic of the conference. From the Working Papers received, IBFD will recognize the most outstanding team with this award.

Advanced Master’s in International Tax Law events:

Distinguished Lecture
Monday, 8 October 2018, 16:00-18:30
Agnietenkapel, Amsterdam, The Netherlands

Description
Prof. Ruth Mason will continue the series of Amsterdam distinguished lectures in international tax law with a lecture entitled “A US View of State Aid and Transfer Pricing” in a historic building that is a regular setting for PhD defence ceremonies of the University of Amsterdam.

Symposium: The Aftermath of BEPS
Tuesday, 9 October 2018, 08:45-17:30
IBFD Head Office, Amsterdam, The Netherlands

Description
The BEPS Project is undoubtedly the most significant development in international tax law of the past decade. Now that the dust is settling on the first package of reports and attention turns to the implementation and further development of the BEPS proposals, this symposium offers a panel of leading academics and experts who will assess the changes wrought by the project so far.

Three sessions see “duets” of speakers who will discuss different aspects of this topic 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. Ruth Mason 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 a specific interest in the impact of the BEPS Project are very 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.

 

Programme

Day 1 – Monday, 8 October 2018


IBFD Head Office, Amsterdam, The Netherlands
12:30-13:00 Registration
13:00-14:10 GTTC Universities Competition – MLI and the Search for the Hidden Model
Presentations by the two finalist teams of their findings. 
The jury will be composed of Prof. Wim Wijnen, Prof. Luís Flávio Neto and Prof. Frans Vanistendael.

14:10-14:40 Coffee break (discussion of the jury) 
14:40-14:50 Announcement of the winning team
14:50-15:00 Concluding remarks and closing

Agnietenkapel, Amsterdam, The Netherlands
16:00-17:30 Amsterdam Distinguished Lecture in International Tax Law
A US View of State Aid and Transfer Pricing
Prof. Ruth Mason (University of Virginia School of Law, IBFD Professor in Residence 2018)

17:30-18:30 Reception

Day 2 – Tuesday, 9 October 2018
IBFD Head Office, Amsterdam, The Netherlands

08:45-09:15 Registration
09:15-09:30 Welcome and opening 

Morning session    
09:30-10:45 Session 1: New Law on Tax Treaty Entitlement 
How has the concept of a treaty-entitled person changed? Are these changes an improvement or an unnecessary complication? Has the time come to revisit the conditions for treaty entitlement?
Chair: Prof. Sjoerd Douma
Speakers: Dr Leopoldo Parada (IBFD research fellow) and Dr Joanna Wheeler (IBFD/UvA)

10:45-11:15 Coffee break

11:15-12:30 Session 2: New Law on Permanent Establishments 
Has the law on the determination of PE status become clearer? Do the recent changes herald the demise of the PE concept? 
Chair: Prof. Dennis Weber (ACTL, University of Amsterdam and Loyens & Loeff)
Speakers: Dr Svetislav Kostic (IBFD research fellow, University of Belgrade) and Dr Amar Mehta (private practitioner, author)

12:30-13:45 Lunch break

Afternoon session     
13:45-15:00 Session 3: The Impact of the MLI on National Treaty Policy 
How is the MLI going to change the tax treaty landscape? Will the BEPS minimum standards permeate the tax treaty network independently of the MLI? Will states develop new national treaty models? Or will there be a backlash against the MLI provisions?
Chair: Prof. Pasquale Pistone (Academic Chairman of IBFD, WU Vienna, University of Salerno)
Speakers: Dr Tarcísio Magalhães (IBFD research fellow) and Alessandro Turina (IBFD senior research fellow) ​

15:00-15:30 Coffee break

15:30-17:15 Session 4: Oxford-Style Debate
Motion: “This House believes that the outcomes of the BEPS Project have pushed the balance of the international tax order too far from freedom and trust to control and constraint, both for taxpayers in structuring their affairs and for states in structuring their tax system”.
Chair: Dr Joanna Wheeler
Speakers: 
For the motion: Prof. Sjoerd Douma (UvA, ACTL & Partner at Lubbers, Boer & Douma)
Against the motion: Dr Giammarco Cottani (partner at Ludovici & Partners in Milan) and Dr Eric Robert (Tax Policy Advisor at OECD).

Jury GTTC Universities Competition
Prof. Frans Vanistendael - Professor Emeritus of the Catholic University Leuven, Belgium
Prof. Wim Wijnen - Counsel to the Chair of the IBFD Knowledge Centre, The Netherlands
Prof. Luís Flávio Neto - IBFD research fellow, Instituto Brasileiro de Direito Tributário, Judge at the highest Brazilian Administrative Tax Court, Brazil  

Speakers
Prof. Ruth Mason - IBFD Professor in Residence 2018, University of Virginia School of Law, United States
Prof. Dennis Weber - ACTL, University of Amsterdam and Loyens & Loeff, the Netherlands
Dr Leopoldo Parada - IBFD research fellow, Chile
Dr Joanna Wheeler  - Director of the Advanced LLM Programme "International tax Law: Principles, Policy and Practice", IBFD/UvA, The Netherlands 
Dr Svetislav Kostic - IBFD research fellow, University of Belgrade, Serbia
Dr Amar Mehta - Private practitioner, Chartered Accountant (ICAI-India), India
Dr Tarcísio Magalhães - IBFD research fellow, Brazil
Dr Alessandro Turina - IBFD senior research fellow, Italy
Prof. Sjoerd Douma - UvA/ACTL, Partner at Lubbers, Boer & Douma, The Netherlands
Dr Giammarco Cottani - Partner at Ludovici & Partners, Italy
Dr Eric Robert - Tax Policy Advisor at OECD, France

Day 1 – Afternoon
Monday, 8 October 2018
 
Distinguished Lecture 
Agnietenkapel
Oudezijds Voorburgwal 231   
1012EZ Amsterdam
The Netherlands
 
Day 1 – Midday; and Day 2 
Tuesday, 9 October 2018
 
  • GTTC Universities Competition – MLI and the Search for the Hidden Model
  • Symposium: The Aftermath of BEPS

 

IBFD Head Office
Rietlandpark 301
1019DW Amsterdam
The Netherlands