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EUCOTAX

EUCOTAX. 2011 Rzym. EUCOTAX. General Theme: Global finance and taxation Finacial and Economic Crisis and the Role of Taxation. EUCOTAX. General research question: Describe, analyse and evaluate the role of taxation in the financial and economic crisis, i.e.:

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EUCOTAX

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  1. EUCOTAX 2011 Rzym

  2. EUCOTAX • General Theme: Global finance and taxation • Finacial and Economic Crisis and the Role of Taxation

  3. EUCOTAX • General research question: Describe, analyse and evaluate the role of taxation in the financial and economic crisis, i.e.: • What was the role of taxation as contributor to the causes of the financial and economic crisis? • What is the role of taxation in providing remedies for the financial and economic crisis?

  4. EUCOTAX • Specific research question: Describe, analyse and evaluate the role and the position of the sub theme below (1-6) in the context of the financial and economic crises from the perspective of your country.

  5. SUBTOPIC 1 • Taxation of investment income of individuals (Osnabrueck, Germany, Prof. Heike Jochum) • E.g. comprehensive income tax systems versus dual income tax systems, box systems

  6. SUBTOPIC 2 • Taxation of financial institutions (Leuven, Belgium, Prof. Luc de Broe) • E.g. banks, investment funds, private equity funds, sovereign wealth funds, pension funds, hedge funds, insurance companies, bank tax

  7. SUBTOPIC 3 • Exchange of information and tax procedures, including legal protection of taxpayers (Uppsala, Sweden, Ms. Ulrika Gustafson-Myśliński) • E.g. money laundering, Financial Action Task Force, G-20, Global Forum

  8. SUBTOPIC 4 • Tax arbitrage (Barcelona, Spain, Prof. Tulio Rosembuj) • E.g. tax avoidance, treaty shopping, hybrid entities, CFC

  9. SUBTOPIC 5 • Deductibility of interest in company taxation (Paris, France, Prof. Daniel Gutman) • E.g. earnings stripping rules, limitation of interest deductions, mortgage interests

  10. SUBTOPIC 6 • Fiscal and commercial accounting rules (Rome, Italy, Prof. Eugenio Rugiero, Uppsala, Sweden, Prof. Jan Bjuvberg) • E.g. derivatives (e.g. credit default swaps), hedge accounting, net operating losses and carryovers, general business credit carryovers, alternative minimum tax credit carryovers, capital loss, foreign tax credit carryovers.

  11. Na dzień dzisiejszy do obsadzenia jest temat 6. Jeżeli w ciągu najbliższych dni nikt na ten temat się nie zgłosi, to sytuacja się zmieni i odrębnie poinformuję, jakie tematy można wybrać w miejsce 6.

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