Theme of the present course
The
2008-2009 Subject
This year the main theme is "The
Limits to Tax Planning, Minimizing Taxes and Corporate Social
Responsibility". 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 Barcelona from 14 to 23 April 2009, 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. 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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