3rd Max Planck European Postdoctoral Conference on Tax Law

16 A N D 17 N OV EM B ER 2015

Max Planck Institute for Tax Law and Public Finance

Contact

Dr. Caroline Hebercaroline.heber@tax.mpg.de

Dr. Christine Osterloh-Konradchristine.osterloh-konrad@tax.mpg.de

Dr. Erik Rödererik.roeder@tax.mpg.de

To register for the Conference, please send an e-mail to:

Gabriele Auergabriele.auer@tax.mpg.de

by 23 October 2015

Please note that the number of participants is limited.

Address

Max Planck Institut for Tax Law and Public FinanceMarstallplatz 1 80539 Munich

Room E10

Program

Monday, 16 November 2015 10.00 – 10.15 Welcome Address 10.15 – 11.15 21st Century Multilateralism on international taxation:

a critical approach Ricardo Garcia Antón, Amsterdam

Discussant: Hanna Filipczyk, Warsaw 11.15 – 12.15 Provisions in Article 25 CCCTB Peter de Heer, Nijmegen Discussant: Andreas Eggert, Munich 12.15 – 13.15 Lunch Break 13.15 – 14.15 Tax policy of international sports organizations Karolina Tetlak, Warsaw Discussant: Cees Peters, Tilburg 14.15 – 15.15 Taxation of Non-Residents:

Concepts and Limitations Daniel Blum, Vienna Discussant: Caroline Heber, Munich 15.15 – 15.45 Coffee Break 15.45 – 16.45 International Taxation of the Digital Economy Miquel Nicolas, Cergy-Pontoise Discussant: Dominic de Cogan, Cambridge 16.15 – 17.45 Is a net-wealth tax a good idea? César Martínez Sánchez, Madrid

Discussant: Christine Osterloh-Konrad, Munich 19.30 Conference Dinner

Program

Tuesday, 17 November 2015

9.00 – 10.00 The impact of the EU fundamental freedoms on the EU/Switzerland-relationship in direct tax matters

Karoline Spies, Vienna Discussant: Martina Sunde, Munich 10.00 – 11.00 General issues of tax law of the Eurasian Economic Union and

ways of using the experience of the European tax law Karina Ponomareva, Omsk Discussant: Federica Pitrone, Maastricht/Amsterdam 11.00 – 11.30 Coffee Break 11.30 – 12.30 The effect of rate preferences on capital gains realisations –

Evidence from time series data John Minas, Hobart (Tasmania) Discussant: Erik Röder, Munich 12.30 – 13.30 Lunch Break 13.30 – 14.30 Transparency, Comparability and the Arm’s Length standard.

Perspectives from the Emerging World Alessandro Turina, Amsterdam Discussant: Kasper Dziurdz, Vienna 14.30 – 15.30 Defining Derivatives for Tax Purposes

Oktavia Weidmann, London Discussant: Jonathan Schindler, Munich

15.30 Concluding Remarks