The Future of EU Tax Harmonization
Infos
Le Tax Institute de l’Université de Liège (ULiège) en partenariat avec la Chaire PwC de droit fiscal de l’UCLouvain et le Max Planck Institute for Tax Law and Public Finance (Münich) ont le plaisir de vous convier à une journée d'étude sur le thème de l'harmonisation fiscale au sein de l'Union européenne, le mardi 10 décembre 2019 au Palais des Académies.
Programme:
9.00 – 9.15 |
Introduction |
SESSION 1: |
ORIGIN, PURPOSE AND LIMITS OF TAX HARMONIZATION IN THE EU Chair : Prof. Wolfgang Schön |
9.15-10.45 |
Introduction by the moderator The origin and purpose of tax harmonization: Historical insight of tax harmonization from Rome to BEPS Isabelle Richelle, Tax institute, University of Liège Between the achievement of internal market and fight against fraud and abuse: Edoardo Traversa, UC Louvain Economic drivers and limits to EU Tax harmonization Christian Valenduc, Head of the Tax Policy Unit, Belgian Ministry of Finance, Panel discussion |
11.15-12.45 |
Introduction by the moderator The legal framework of tax harmonization: necessity for the achievement Ana Paula Dourado, University of Lisbon The decision-making process: unanimity, majority and enhanced cooperation Caroline Heber, Max Planck Institute for Tax Law and Public Finance and Vienna Discussant: Alice Pirlot, SBS University of Oxford Panel discussion |
SESSION 2: |
KEY AREAS OF DEVELOPMENT OF EU TAX HARMONIZATION Chair : Prof. Isabelle Richelle |
14.00 -15.30 |
Introduction International corporate taxation and the CCCTB Christiana HJI Panayi, Queen Mary University of London Anti-tax avoidance measures: towards an ATAD III? Cécile Brokelind, Lund University Discussant: Gianluigi Bizioli, University of Bergamo Panel Discussion |
15.45-17.15 |
Introduction by the moderator Taxation of the digital economy : Wolfgang Schön, Max Planck Institute, Munich Discussants: Pasquale Pistone IBFD & WU Vienna, Alexandre Maitrot Panel Discussion |
17.15 |
Conclusions by Edoardo Traversa |