Theme of the present course

The 2009-2010 Subject
This year the main theme is "The principle of equality in taxation (constitutional law, European law, WTO and tax treaties) ".  As every year the main theme is divided into 6 subparts for the different students to explore and write their theses on.
The main objective of the wintercourse is to explore different aspects of one major theme. Not only different subparts are important, but the added value of this project is the cooperation between the different universities in different countries. Students from each university will research on the same subparts, just from their national point of view.
During the seminar, which will be held in Uppsala from 8 to 17 April 2010, the students and researchers will discuss these differences. Why do these differences exist and what problems may arise because of those differences are just two aspects that will be dealt with. The various discussion groups will try to come up with solutions for the various problems arisen by those differences.

The subparts defined for this year's Eucotax-wintercourse are:

1. Equality and ability to pay in national income tax systems (including differences in taxation - plus social taxes - of labour income an capital income);
2. Equality and the choice of the legal form of a business (corporate versus non-corporate entities / PE versus subsidiary);
3. Equality and special income tax regimes for businesses (e.g., personal income tax, corporate income tax, wage tax, social taxes, inheritance tax);
4. Equality and special income tax regimes for individuals (including taxation of excessive income, progressivity of tax rates, stock options, expatriates, private equity managers, deferral of income);
5. Equality and financial and fiscal accounting systems;
6. Equality and other taxes than income taxes (e.g. environmental taxes).