Welcome
!
This intensive programme of EUCOTAX (European Universities COoperating
on TAXes) is based on the desire of the participating universities
(Barcelona, Budapest, Leuven, London, Paris, Rome, Uppsala, Tilburg, Osnabrück, Vienna and Washington) to set up a permanent structure in order to stimulate
the instruction in and research on European aspects of Tax law.
In this programme both students and researches contribute.
Therefore,
this programme provides for both an intensive instructional part
as well as a joint scientific publication by the researches. The
European Union has awarded to the Eucotax-Wintercourse in 1994/1995,
1995/1996, 1996/1997, 1997/1998, 1998/1999, 1999/2000, 2000/2001, 2001/2002 and 2002/2003 an Eurasmus
subvension, which emphasizes the European Dimension of the project.
The
subject area of the Wintercourse has always been "The European
Harmonization of Tax Law". Each year there is a different theme
that will be explored and studied. This year the main theme is "The
Limits to Tax Planning, Minimizing Taxes and Corporate Social
Responsibility". The seminar will be held in Barcelona from 15
to 24 April 2009, this is where the students and researchers will interact
and discuss the various subparts of this main theme:
1. General
anti-avoidance
rules and
doctriness
(E.g., sham
transactions,
abuse of law,
abuse de droit,
fraus legi,
substance over
form);
2. Anti-base
erosion rules (E.g.,
earnings
stripping rules,
limitation of
interest
deductions and
exit taxes (personal
and corporate
income tax));
3. Treaty
shopping (E.g.,
limitation on
benefits,
beneficial owner,
rent a star
company, real
estate company);
4.
Anti-deferral
rules (E.g., CFC/subpart-F
rules,
switch-over
clauses);
5.
Implementation
of EC Directives'
anti-avoidance
rules (a.
Parent-Subsidiary
Directive, b.
Merger Directive,
c. Interest &
Royalty
Directive, d.
Interest on
Savings
Directive*);
6.
Disclosure rules
(E.g.,
disclosure of
tax risks (including,
ethical issues,
disclosure of
tax claims in
financial
accounts,
disclosure of
aggressive tax
planning
structures to
the tax
administration),
money laundering,
burden of proof,
patented tax
planning
structures).
* US students
will focus on
the
anti-avoidance
rules of the
directives and
the
implementation
of US federal
anti-avoidance
rules in state
taxes.
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