ACTL ACTIVITIES IN 2016

GENERAL OVERVIEW

2016 was a good year for the ACTL. We succeeded in stabilising the research activities. In 2016, nine conferences were organised, five of which in Amsterdam and four abroad (Moscow/Bogota/Mexico City/New York). In 2016, for the first time, the ACTL organised a conference in Mexico.

2016 heralded the launch of the Global Tax Conference Project (see paragraph 2) and in this project conferences were organised by the ACTL in Amsterdam and by the NYU in New York. The subject of the Conference in Amsterdam was anti-BEPS implementation in the EU and was one of the first conferences to be held on the Anti-Tax Avoidance Directive in Europe.

The ACTL conferences are well attended. The number of attendees at each conference ranged between 80 and 150. The speakers are of a high level and consist of academics and practicing lawyers from the whole world. Of special note is that in December 2016, Prof. Dr Maarten Feteris, President of the Netherlands Supreme Court, spoke at a conference organised by the ACTL.

In 2016, Bruno da Silva gained his PhD ‘The impact of tax treaties and EU law on group taxation regimes’.

Mariken van Hilten, judge in the Netherlands Supreme Court, was appointed professor of indirect taxes in 2016.

In the framework of the GREIT, the 11th Annual conference, ‘European tax integration: law, policy and politics’, was organised on the Isle of Ischia in Italy.

MORE INFO

40 academic publications were published, 90 professional publications and 82 presentations were given by ACTL members throughout the whole world.

PhD Researcher Martijn Nouwen and Prof. Dr Stef van Weeghel participated in an expert meeting on tax avoidance, organised by the Lower House of the Netherlands Parliament. Martijn Nouwen delivered a position paper  ‘Transparantere Gedragscodegroep’ for this discussion.

Prof. Dr Jan van de Streek particpated during a hearing in Dutch Parliament about the trustsector in the Netherlands.

Prof. Dr Jan van de Streek, Prof. Dr Stef van Weeghel and PhD researcher Martijn Nouwen especially, were in the news on numerous occasions in 2016 (NOS news, Radio, various newspapers), and in that context, gave comments and pointed out developments in International Tax Law (see paragraph 8.4).

In 2016, two successful Winter courses were organised (one on International Tax Law and the other on EU Tax Law).

MORE INFO

The first students graduated in 2016 in the UvA-IBFD Advanced Master (LLM) in International Tax Law: principles, Policy and Practice, and September 2016 saw the start with the second year in this new LLM.

INAUGURAL LECTURE

Prof. Dr Mariken van Hilten
On Thursday 24 November 2016, mr. dr. M.E. van Hilten, held her inaugural lectutre called: ‘Gaat het btw-systeem het houden, onder druk van rechtsmisbruik en fraude?’ (Is the VAT system going to sustain under the pressure of abuse of law and fraud?). Van Hilten has been appointed professor by special appointment of Indirect Tax, at the Faculty of Law of the University of Amsterdam.

PHD DEFENCE

Bruno da Silva
On Thursday 25 February 2016 Bruno da Silva defended in public his Phd thesis entitled ‘The impact of tax treaties and EU law on group taxation regimes’.

The thesis was completed under the supervision of Prof. Dr Dennis Weber, director of the ACTL.

ACTL CONFERENCES IN 2016

In 2016, the ACTL organized the following nine conferences in Amsterdam and in other parts of the world. Press the  icon for the complete details of the conference.

1. 14 JANUARY 2016 – IMPLEMENTATION OF THE OECD BEPS MEASURES

Worldwide Multilateral Instrument | The EU anti-BEPS directive | EU soft law | EU Guidelines on transfer pricing

This afternoon seminar organized by the Amsterdam Centre for Tax Law focused on the implementation of the G20-BEPS Antalya-agreement and other future BEPS developments.

Now that the leaders of the G20 agreed in Antalya to move further with the BEPS project the focus was on consistent implementation and monitoring of the implementation of the anti-BEPS measures.

Speakers

Maikel Evers
OECD

Prof. Dr Peter Wattel
ACTL/Supreme Court

Dan Berman
Boston University/MacLadrey LLP

Prof. Dr Tianglong Hu
Renmin University, Beijing

Wilbert Kannekens
Meijburg & Co

Theo Keijzer
International Chamber of Commerce/ former VP Tax Policy Shell

Arjan van der Linde
Chair of the Tax Committee of the American Chamber of Commerce in the Netherlands

Prof. Dr Jan van de Streek
ACTL/Loyens & Loeff

Prof. Dr Dennis Weber
Director ACTL/Loyens & Loeff

Mr. Bartjan Zoetmulder
NOB

2. 23-24 MARCH 2016 – INTERNATIONAL TAXATION: CURRENT THEORY AND PRACTICE – MOSCOW

The Financial University of the Russian Federation, the IBFD, the Russian branch of the IFA and the ACTL organized the fifth international tax conference held in Moscow.

This two-day conference discussed the global view on BEPS, protection of taxpayer rights and a perspective on BEPS’ actions from Russia. With presentations from speakers from the Financial University in Russia and other national and international universities, from the IBFD and several tax professionals from national and international firms, the Russian and international view and implications of BEPS were the main focus of this conference.

Speakers 23 March

I.G. Rusakova
Chairperson of the Ros-IFA, lecturer and program manager of the Financial University’s Master’s Program in International Tax Planning, PhD (Economics),senior researcher

M.V. Mishustin
Head of Russia’s Federal Taxation Service, ScD (Economics) (by agreement)

Prof. M.A. Eskindarov
Rector of the Financial University, ScD (Economics)

Prof. Dennis Weber
University of Amsterdam

Ekaterina Lazorina
PwC Russia, Partner, TLS Leader

Prof. D.V. Vinnitskiy
Head of the Department of tax and financial law at the Ural State University of Law, Professor at the Department of Taxes and Taxation of the Financial University, ScD (Law)

Prof. Stafford Smiley
Georgetown University Law Center (Washington, DC)

Prof. Dr Victor van Kommer
Professor of Tax Policy at the Utrecht University School of Economics, Director Tax Services at the IBFD

M.A. Daryina
Magister Student, Financial University’s Master’s program in International Tax Planning

A.A. Kopin
Associate professor at the Department of Financial and Tax Law of the Financial University, PhD (Law)

A.V. Reut
Associate professor at the Department of Financial and Tax Law of the Financial University, PhD (Law)

L.V. Polezharova
Associate professor at the Department of Taxes and Taxation of the Financial University, PhD (Economics)

Prof. Pasquale Pistone
Academic Chairman of IBFD

V.A. Machekhin
Head of Linklaters Tax Practice in Russia, Executive and Academic Secretary of the Ros-IFA, Associate professor at the Department of Taxes and Taxation, PhD (Law)

Speakers 24 March

Karina Khudenko
PwC Russia, Partner Human Resource Services Department, PhD (Economics)

V.A. Machekhin
Head of Linklaters Tax Practice in Russia, Executive and Academic Secretary of the Ros-IFA, Associate professor at the Department of Taxes and Taxation, PhD (Law)

Prof. M.R. Pinskaya
Head of the Tax Policy Center at Financial Research Institute, Director of the Tax and Tax Law Center at the Financial University, ScD (Economics)

N.S. Milogolov
Research associate at Tax policy center, Financial Research Institute, PhD (Economics)

G.N. Timonichev
Associate at Dentons

E.S. Samarina
Post-graduate student at Financial University

P.A. Lebedev
Magister Student, Financial University’s Master’s program in International Tax Planning

A.K. Cheklova
Magister Student, Financial University’s Master’s program in International Tax Planning

B.J. Brook
Advisor of the Moscow office Dentons

A.S. Eremina
Post-graduate student at Moscow State University Lomonosov

A.A. Ohotin
Magister Student, Financial University’s Master’s program in International Tax Planning

L.V. Polezharova
Associate professor at the Department of Taxes and Taxation of the Financial University, PhD (Economics)

Sergei Kalinin
Head of Tax Practice EPAM

D.Y. Potapova
Magister Student, Financial University’s Master’s program in International Tax Planning

A.V. Knyazeva
Associate professor at the Department of Taxes and Taxation of the Financial University, PhD (Economics)

L.N. Starzhenetskaya
Post-graduate student at MGIMO University

E.N. Gaivoronskaya
Magister Student, Financial University’s Master’s program in International Tax Planning

O.I. Borisov
Associate professor at the Department of Taxes and Taxation of the Financial University, PhD (Economics)

Y.R. Guzal
Post-graduate student at MGYUU named after O.E. Kutafin (MSLA)

A.I. Zagrubskaya
Post-graduate student at Financial University

Y.S. Makarov
Post-graduate student at Institute of Legislation and Comparative Law under the Government of the Russian Federation

E.D. Ivanova
Magister Student, Financial University’s Master’s program in International Tax Planning

A.V. Kadet
Lecturer at the Department of Taxes and Taxation of the Financial University, LLM in International taxation

Oksana Zabrodskaya
Senior Consultant at EY

L.I. Goncharenko
Head of the Department of Taxes and taxation at the Financial University, Prof., ScD (Economics)

3. 18-19 MAY 2016 – INTERNATIONAL TAX CONFERENCE – BOGOTA – COLOMBIA

The University of Amsterdam, Universidad del Rosario, Instituto Colombiano de Derecho Tributario and Instituto Colombiano de Derecho Aduanero organized an international 2 day conference held in Bogota Colombia on 18 and 19 May 2016.

Topics discussed included: EU Anti-Tax Avoidance Directive, current status  BEPS in Mexico, Brasil, Peru, Colombia and USA, transparency and the international aspects of a tax reform in Colombia (eg holding regime).

Speakers 18 May

Benjamin Cubides Pinto
ICDT

Juan Carlos Ferero
Universidad del Rosario

Prof. Dr Dennis Weber
ACTL / Loyens & Loeff

Dr Bruno da Silva
ACTL / Loyens & Loeff

Dr Mario Tenore
Maisto e Associati

Jorge Correa
Creel, Carcia-Cuellar, Aiza y Enriquez

Ival Tuiel
Tauil & Chequer Advogados Associado a Mayer Brown LLP

Fernando Zuzunaga
Zuzunaga, Asserto & Zegarra Abogados

Jose Alejandro Mejia
DIAN

Natalia Aristizabal
DIAN

Erick Thompson
Ex-Director de impuestos de AviancaTaca

Ed Osterberg
Mayer Brown / Chair IFA USA

Juan Guillermo Ruiz
Posse Herrera Ruiz

Juan Carlos Bejarano
Universidad del Rosario

Juan Pablo Godoy
Godoy & Hoyos

Speakers 19 May

Dr Mario Tenore
Maisto e Associati

Prof. Dr Dennis Weber
ACTL / Loyens & Loeff

Omar Le Blanc
Elan Zaak-Mexico

Javier Gonzalez
Equm Consultaria Legal Y Tributaria

Nacha de Jesus
Intertrust Curacao

Carolina Rozo
Philippi Prietocarrizosa & Uria

Andres Gonzalez
Lewin & Wills

Jose Andres Romero
Brigard & Urrutia

Mauricio Marin
Mauricio Marin Abogados

Pablo Angel
Herrera Ruiz

Gustavo Peralta
Asesor del Director de Impuestos Nacionales

Gonzalo Gomez de Liano Polo
Instituto de Estudios Fiscales de Espana

Henry J. Louie
Jefe del equipo negociador de convenios de EEUU

Santiago Rojas Arroyo
Director General de la DIAN

4. JUNE 2016 – ACTL CONFERENCE – ATA DIRECTIVE – ANTI-BEPS IMPLEMENTATION IN THE EU – AMSTERDAM

Anti-BEPS Implementation in the EU – the Anti-Tax Avoidance Directive: the major implications for the Tax (Planning) Landscape in the EU.

With the proposal of the EU Anti-Tax Avoidance Directive (ATA Directive), the EU intends to implement an important part of the OECD anti-BEPS measures. When this proposal is adopted the tax (planning) landscape in the EU will change drastically.

During this conference top specialists from all over the world will discuss the practical effects of this directive. Officers of the European Commission and drafters of the ATA Directive will explain the need and goals of the anti-tax avoidance measures.

Topics of the day: de minimus rule, interest deduction limitation rule, Tax Treaties, Switch-over clause, CFC rules, Anti-Hybrids Entities and hybrid instrument rules, Exit taxation, EC’s role, Transfer pricing and BEPS, Patents boxes and Tax Havens.

Speakers

Prof. Dr Joshua Blank
NYU

Prof. Dr Bristar Cao
China International Tax Center of the Central University of Finance and Economics

Harmen van Dam
Loyens & Loeff

Dr Gijs Fibbe
Erasmus University Rotterdam/Baker Tilly Berk

Fred van Horzen
Meijburg

Prof. Dr Patricia Lampreave
CUNEF University/ Tax expert at the European Commission

Prof. Dr Otto Marres
ACTL/Meijburg & Co

Ioanna Mitroyanni
European Commission, Unit TAXUD D1, Company Taxation Initiatives

Dr Christiana Panayi
Queen Mary University of London

Prof. David Rosenbloom
NYU

Antonio Russo
Baker & Mckenzie

Prof. Dr Luis Schoueri
IBDT/University of Sao Paulo

Prof. Dan Shaviro
NYU

Prof. Dr Edoardo Traversa
University of Louvain

Prof. Dr Hein Vermeulen
ACTL/PwC

Prof. Gustavo Vettori
University of Sao Paulo/Vettori, Rubinstein & Foz

Prof. Dr Stef van Weeghel
ACTL/PwC

Dr Maarten de Wilde
ACTL/Loyens & Loeff

This conference is part of the Global Tax Conference Project, a cooperation between four academic institutions:

  • The Amsterdam Centre for Tax Law of the University of Amsterdam
  • New York University
  • The IBDT of the University of São Paulo
  • The China International Tax Center of the Central University of Finance and Economics in Beijing
Photo impression of the conference.

5. 23 SEPTEMBER 2016 – DUETS ON INTERNATIONAL TAXATION: STATE CLAIMS TO TAXING JURISDICTION IN A POST-BEPS WORLD – CAN THEY BE COORDINATED? – AMSTERDAM

For the third consecutive year IBFD and the University of Amsterdam (UvA) hosted the Duets seminar. This year’s topic considered what the contours of a post-BEPS world might be.

Speakers

Prof. Pasquale Pistone
IBFD Academic Chairman, WU Vienna, University of Salerno

Dr Richard Collier
University of Oxford – Centre for Business Taxation

Ms Monique van Herksen
EY

Dr Peter Hongler
University of Zurich

Mr Fred van Horzen
KPMG Meijburg & Co

Prof. Otto Marres
University of Amsterdam

Prof. Yariv Brauner
University of Florida – Levin College of Law

Prof. Stephen Shay
Harvard Law School

Prof. Luis Schoueri
University of São Paulo

Prof. Richard Vann
University of Sydney – Sydney Law School

Dr Joanna Wheeler
IBFD, University of Amsterdam

6. 28 OCTOBER 2016 – NYU GLOBAL TAX CONFERENCE – DIVERGENT COUNTRY VIEWS OF BEPS – NEW YORK

This program examined multiple national perspectives on international BEPS and recent anti-abuse efforts. Topics are: EU State Aid cases, Value of BEPS Country-by-Country Reports, less developed countries and tax treaties and US compliance with the OECD BEPS Project. It is part of a global tax conference series co-organized by the Graduate Tax Program of NYU School of Law, the Amsterdam Centre for Tax Law at the University of Amsterdam, the University of São Paulo, and the China International Tax Center of the Central University of Finance and Economics in Beijing. 

Speakers

Dan Shaviro
NYU Law

Itai Grinberg
Georgetown Law Center

Hein Vermeulen
University of Amsterdam

Joshua Blank
NYU Law

Steve Wrappe
KPMG

David Ernick
PwC

Reena Bhatt
Geller & Company

Rick Reinhold
Willkie Farr & Gallagher

Steve Dean
Brooklyn Law School

Lily Faulhaber
Georgetown Law Center

Michael Lennard
UN – by video

Mitchell Kane
NYU Law

Stephen Shay
Harvard Law School

Dennis Weber
University of Amsterdam

This conference is part of the Global Tax Conference Project, a cooperation between four academic institutions:

  • The Amsterdam Centre for Tax Law of the University of Amsterdam
  • New York University
  • The IBDT of the University of São Paulo
  • The China International Tax Center of the Central University of Finance and Economics in Beijing

7. 28 NOVEMBER 2016 – SEMINAR ONE YEAR POST-BEPS OECD, EU, USA AND MEXICO PERSPECTIVES – MEXICO CITY

This conference was organized by the ACTL in cooperation with Texas A&M University School of Law, IFA Mexico and Universidad Nacional Autónoma de México (UNAM).

Several aspects of anti-BEPS measures of States around the world where highlighted, during this conference. With discussions about the OECD BEPS initiatives and the resulting EU, USA- and Mexican measures.

Speakers

Prof. William Byrnes
Texas A&M University School of Law

Prof. Gabriela Rios
UNAM

Prof. Dr Dennis Weber
ACTL/University of Amsterdam

Paul Hondius
Centre for Tax Policy and Administration/OECD

Jorge Correa
Creel/Garcia-Cuellar/Aiza y Enriquez

Jeroen Janssen
Loyens & Loeff

Armando Lara
Chevez, Ruiz/Zamarripa

Melissa Muhammed
OECD & US Treasury/APMA Competent Authority

Miguel Ortiz
president IFA Mexico/Ortiz/Sosa Y Asociados, SC

Juan Carlos Perez Pena
Secretaria de Hacienda y Credito Publico

Dr Bruno da Silva
ACTL/University of Amsterdam

Manuel E Tron
Manuel Tron/SC

8. 8 DECEMBER 2016 – TAX WAR USA VS EU

The tax students union SFEER and ACTL organised a conference on Thursday evening 8 December with as title “Tax War USA vs. EU”.

Speakers

Prof. Dr D.M. Weber
University of Amsterdam/Loyens & Loeff

Prof. R.S. Avi-Yonah
University of Michigan

Prof. mr. Dr S.C.W. Douma
University Leiden/PWC

Mr. W.A. Paardekooper
AmCham/Baker&McKenzie

M. Erasmus-Koen CA(SA)
Thyto/IBFD

9. 16 DECEMBER 2016 – BRÜLL – ANNO 2016 ACTUELER DAN OOIT?

The subject during this conference was legal protection.

Chair

Dr E. Poelmann
University of van Amsterdam/ACTL

Speakers

Prof. mr. G.J.M.E. de Bont
De Bont advocaten/EUR

J.J. Schipper RA

Prof. M.W.C. Feteris
President Hoge Raad der Nederlanden/EUR

Mr. B.J.G.L. Jaeger
Jaeger advocaten

Dr. M.E. Oenema
Belastingdienst

Prof. Dr J.W. Zwemmer
Emeritus hoogleraar UvA

Video
Delen

Uw naam

E-mail

Naam ontvanger

E-mail adres ontvanger

Uw bericht

Verstuur

Share

E-mail

Facebook

Twitter

LinkedIn

E-card

Uw naam

Uw e-mail adres

Naam ontvanger

E-mail adres ontvanger

Uw bericht

Verstuur

1