IBFD Academic Tax Conference – Blueprint for Individual Taxation Reform in a Globalized World

16 - 17 May 2024
IBFD Head Office, Amsterdam

We are pleased to invite you to the inaugural IBFD Academic Tax Conference (ATC). The theme for this two day event is Blueprint for Individual Taxation Reform in a Globalized World. 

We've reached maximum capacity for ATC, and registrations are now closed. Thank you for your enthusiasm, and we look forward to hosting those who secured a spot.

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Join us at our Academic Tax Conference, where we explore some of the main aspects of a blueprint for individual taxation reform in a globalized world. The event brings together a diverse group of speakers to share insights into the future of the individual tax framework and potential areas for reform. We anticipate that the event will provide excellent networking opportunities with leading experts in the field.

Key topics to be discussed at the conference include:

  • Rules on nexus in the context of the mobility of individuals.
  • (Harmful) tax competition in the taxation of individuals.
  • Treatment of low-net-worth individuals and philanthropic capital.
  • Possibility of a Personal Income Tax as an EU Tax.
  • Domestic and Double Tax Treaty policy responses.
  • Taxation of pension income.

On the second day of the conference, the 10th IBFD Frans Vanistendael Award will be presented to an outstanding scholar who has made significant contributions to the field of international tax research in the past year. Additionally, the Key Findings of the 2023 IBFD Observatory on the Protection of Taxpayers’ Rights will be unveiled, offering insights into the evolving landscape of taxpayer rights protection globally.

Event Programme

08:40 – 09:00 Opening Words
Jan Maarten Slagter (CEO of IBFD)
Pasquale Pistone (Academic Chairman of IBFD)
Ivan Lazarov and Sam van der Vlugt (editors of the conference proceedings)

Chair of the morning session: Pasquale Pistone

09:00 – 10:30 Session 1: Nexus and mobility of individuals

  • David G. Duff (University of British Columbia)
    Rethinking the Concepts of Source and Residence for Individual Taxation in a Globalized World
  • Alison Futter (University of Cape Town)
    Identifying Problems of Nexus within Personal Income Taxation and Potential Avenues for a Principled Response

10:30 – 10:50 Coffee Break

10:50 – 12:20 Session 2: Nexus and mobility of individuals (cont.)

  • Jean-Philippe Van West (Free University of Brussels)
    A New Nexus Requirement for Individuals in a Globalized World: An Analysis under Personal Income Tax, Social Security and Labor Law
  • Giulia Mahlig (Max Planck Institute for Tax Law and Public Finance Munich)
    (Some) Coherence in Migrants’ Tax Liability?

12:20 – 13:20 Lunch break

Chair of the afternoon session: Stephen E. Shay (11th IBFD Visiting Global Scholar, Paulus Endowment Senior Tax Fellow and Adjunct Professor at Boston College Law School)

13:20 – 14:50 Session 3: Mobility and (harmful) tax competition

  • Giorgio Beretta, Rosa Freitas Soares (University of Amsterdam, NOVA School of Law Lisbon)
    Competing for Taxpayers. A Blueprint to Identify and Assess Harmful Tax Regimes for Individuals
  • Juliana Midori Kuteken (Brazilian Institute of Tax Law IBDT)
    Characterization of Tax Residence of Individuals and Special Taxation Regimes for Foreigners and Expats: (Re)conciliation Needed

14:50 – 15:10 Coffee break

15:10 – 16:40 Session 4: Low-net-worth individuals and redistribution

  • Danil V. Vinnitskiy
    International Tax and Individual Taxation Reform in the Focus of Humanitarian Law
  • Giedre Lideikyte Huber (University of St. Gallen)
    Global Charitable Giving – Removing Tax Obstacles for the Free Movement of Individual Philanthropic Capital

16:40 – 17:00 Group and speakers picture

17:00 – 17:15 Library tour

17:00 – 18:15 Drinks and bites

Chair of the morning session: Belema Obuoforibo (Director of the Knowledge Centre of IBFD)

09:00 – 10:30 Session 5: Personal income taxation as an EU tax

  • Ricardo García Antón (Tilburg University)
    Does the EU Citizenship Offer a Suitable Nexus to Tax Individuals in the EU?
  • Martha Caziero (Tilburg University)
    Is Personal Income Tax a Suitable Candidate for a Tax-based Own Resource?

10:30 – 10:45 Coffee Break

10:45 – 12:15 Session 6: Domestic and double tax treaty policy responses

  • Takayuki Nagato (Gakushuin University)
    The Second-best Tax Policy for Attracting High-Skilled Individuals in a Globalized Economy: Prevention of Regressive Labor Income Taxation among Citizens
  • John Minas (Monash University), Karen Stark (University of Pretoria), Savannah-Lee Correia Da Silva (KPMG South Africa)
    “Certainty” in Individual Tax Residency and the Interpretation of Tiebreaker Rules in Tax Treaties

12:15 – 13:00 Lunch break

Chair of the afternoon session: Joanna Wheeler (IBFD Senior Principal Research Associate)

13:00 – 14:30 Session 7: Taxation of retirement and pension income of individuals

  • Sander Kramer (Maastricht University)
    The CJEU’s and the European Commission’s Role in Reconciling Article 18 with the Different Approaches to Taxing Pensions: Measures Falling Short in a Globalizing World?
  • Graeme Saggers (University of Cape Town)
    Double Non-taxation on Cross-Border Personal Pension Income

14:30 – 14:45 Coffee break

14:45 – 14:55 10th IBFD  Frans Vanistendael Award

  • Announcement of the winner
    Pasquale Pistone

14:55 – 15:10 Presentation by the winner

15:10 – 15:50 Presentation of the Main Findings of the 2023 Annual Report of the IBFD Observatory for the Protection of Taxpayers’ Rights
Pasquale Pistone
Philip Baker, King’s Counsel (United Kingdom)

15:50 – 16:00 Closing remarks
Pasquale Pistone