Previous courses

The 1992/93-course
The subject of the 1992/93-course, held in Tilburg (NL) from 16 until 23 January 1993, was ‘The Relationship between Fiscal and Commercial Accounts’. This subject was subdivided into the following parts: intangibles, leasing, thin capitalization, losses, liabilities and pensions.

The 1993/94-course
The subject of the 1993/94-course, held in Hamburg (FRG) from 13 until 19 March 1994, was ‘Financial Instruments’. It was subdivided into the following parts: profit-sharing and participation loans, convertible bonds and warrants, joint venture partnerships, loss-financing instruments, exempt beneficiaries and other hybrid instruments.

The 1994/95-course
The subject of the 1994/95-course, held in Paris (France) from 17 until 22 April 1995, was 'Anti-abuse legislation'. This subject was subdivided as follows: general provisions, Subpart-F legislation, other specific provisions, EU-directives, Treaty shopping and a description of anti-abuse legislation in the USA, Australia, Canada, Sweden and Spain.

The 1995/96-course
The subject of the 1995/96-course, held in London (UK) from 15 until 20 April 1996, is `Tax regimes of Savings by Individuals and Companies'. This subject was subdivided as follows: shares, bonds, life-insurances, pensions funds, investment funds and US-legislation on these issues.

The 1996/97-course
The subject of the 1996/97-course, held in Leuven (Belgium) from 11 until 18 April 1997, is `Value Added Tax'. This subject was subdivided as follows: public bodies, real estate, telecommunications and intellectual services (cyberspace), transport, fiscal unity and chain transactions.

The 1997/98-course
The subject of the 1997/1998-course, held in Barcelona (Spain) from 17 until 24 April 1998, is 'Taxation of Labour and Social Security'. This subject was subdivided as follows: frontier workers (including tele-workers), migrant workers (e.g. job rotation within an international group), artists and sportsmen, directors (including fringe benefits), civil servants and pensions.

The 1998/99-course
The subject of the 1998/99-course, held in Rome (Italy) from 16 until 23 April 1999, is 'The Legal Protection of the Taxpayer; the relationship between the national systems of legal protection of the taxpayer and the European Conventions on Human Rights'. This subject is subdivided as follows: Appeals procedure [the appeal against an assessment in first instance (at the level of a tax inspector), the appeal against a decision of a tax inspector in second instance (at the level of a lower court), the appeal in last instance (at the level of the Supreme Court/Constitutional Court) and the access to the European Court of Justice and to the European Court of Human Rights], legal protection with respect to the collection of fiscal debts, tax audit procedure: rights and obligations of the tax administration and the taxpayers, fiscal sanctions/criminal procedures (including relationship between criminal law, tax law and administrative law), legal protection and liability of the government for costs made by tax payers for legal tax procedures (including liability of the government if the tax authorities do not decide on the appeal in time or even do not make an assessment) and mutual agreement procedures and arbitration.

The 1999/2000-course
The subject of the 1999/2000-course,held in Vienna (Austria) from 24 April to 1 May, is 'Non-discrimination and Tax Law'. This subject is divided as follows: the principle of equality under domestic law and under the European Convention on Human Rights, the non-discrimination-clause of article 24 par 1 and 5 OECD-model, the non-discrimination-clause of article 24 par 3 en 4 OECD-model, the freedom of movement for workers (article 39 EC Treaty), the freedom of establishment and freedom to provide services (articles 43 and 49 EC Treaty)and the freedom of movement of capital (article 56 EC Treaty).

The 2000/2001-course
The subject of the 2000/2001-course,held in Osnabrueck (Germany) , is 'The Tax Treatment of Non-Residents'. This subject is divided as follows: The concept of residence for individuals (including double taxation conventions as well as national law); The concept of residence for companies (including double taxation conventions as well as national law); The tax treatment of non-resident individuals compared with resident individuals; The tax treatment of non-resident companies compared with resident companies; Change of residence of individuals and companies and Electronic Commerce and residence.

The 2001/2002-course
The subject of the 2001/2002-course,held in Tilburg (The Netherlands), is 'Tax Competition'. This subject is divided as follows: Advanced Tax Rulings; Code of Conduct; CFC Legislation; Holding Companies / Tax Exempt Entities; OECD Harmful Tax Competition; State Aid.

The 2002/2003-course
The subject of the 2002/2003-course, held in Stockholm (Sweden) from April 4th until April 11th, was 'The Taxation of the European Enterprise. The subparts of this year's wintercourse were: Cross-border reorganisations, Cross-border losses, Taxation of group of companies, Tax consequences of transfer of corporate seat, Taxation of top management remuneration and Fiscal versus Commercial accountin.

The 2003/2004-course
The subject of the 2003/2004-course, held in Paris (France) from April 18th until April 25th, was 'The Taxation of Intangibles'. The subparts of this year's wintercourse were: Goodwill; Copyrights and Image Rights; Patents, Trade Marks and Brands; Research and Developement/Know How; Transfer Pricing Issues of Intangibles; International Taxation Aspects of Intangibles.

The 2004/2005-course
The subject of the 2004/2005-course, held in Tilburg (the Netherlands) from April 1st until April 8th, was 'Crossborder movement of capital'. The subparts of this year's wintercourse were: Relationship to other fundamental freedoms; Relation to third states; Interest Savings Directive; Exchange of information; Relationship WTO with respect to crossborder movement of capital; Tax evasion and money laundering.

The 2005/2006-course                                                                                                                            The subject of the 2005/2006-course, held in Tilburg (the Netherlands) from March 31st until April 7th, was 'Group Taxation'. The subparts of this year's wintercourse were: General aspects of tax consolidation; Loss compensation; International tax aspects; Group taxation as reorganization device; VAT; IFRS and group taxation.

The 2006/2007-course                                                                                                                            The subject of the 2006/2007-course, held in Tilburg (the Netherlands) from March 29th until April 5th, was 'Taxation of Global Actors'. The subparts of this year's wintercourse were: Territoriality/World Wide Income; Exchange of Information and Tax Cooperation; Tax Treaty Policy in respect of Multinational Enterprises; Tax Distortions: WTO and art. 96 paragraph 2 EC Treaty; Non Profit Multinational Entity; Anti-Avoidance Measures in Double Tax Conventions (limitation on benefits): OECD and the Eucotax member states.

The 2007/2008-course                                                                                                                            The subject of the 2006/2007-course, held in Budapest (Hungary) from April 3rd until April 10th, was 'Tax Competition'.The subparts of this year's wintercourse were: Tranfser Pricing: Standards; Tax Procedures/Compliance; Holding Companies and Preferentially Taxed Entities; (Group) Tax Facilities; Intangibles; Expatriates.