This occasion is hosted in cooperation with:
The WU-Baker McKenzie convention “Tax in the European Union: What occurred and what’s subsequent?” will happen on Thursday, 4 November. This Conference is collectively hosted by the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) and Baker McKenzie and can welcome visitor audio system from the European Commission.
The function of the convention is to provide the enterprise group and different events an replace on the hottest subjects inside the EU tax world and on what you have to know to remain on high. Insights shall be shared from the European Commission, the educational world and practices.
We will talk about the newest developments in European company taxation, making an allowance for the EU’s personal plans round digital taxes, environmental taxes and others. We will make clear new buzzwords like DEBRA, BEFIT, and many others., and the way the EU’s tax coverage interacts with world developments. Critical developments round helpful possession and tax abuse shall be addressed. The present switch pricing setting inside the EU may even be mentioned. Finally, our consultants will talk about the interplay between current developments in home laws and generally relevant guidelines throughout many international locations and the case legislation by the European Court of Justice.
This distinctive occasion will encompass 4 digital periods going down all through the day. The full session overview is listed under. Please register for any session you have an interest in attending. If you will have a query regarding a particular matter, please embody it when finishing your registration. The occasion is cost free.
*Each session could qualify you for Professional Development Accreditation. Please examine with the related skilled physique in your jurisdiction.
Session Overview
Please join every session you have an interest in individually by way of the REGISTER buttons under. The period of every session is 60-75 minutes.
Once registered, you’ll obtain your Zoom log-in particulars by way of e mail, we suggest to save lots of these to your outlook diary. Should you encounter any points throughout your registration or log-in course of, please contact Jana Hanysova for help.
EU Tax Policy – Be ready for what’s coming our method
8:30 – 10:30 am GMT | 9:30 – 10:30 am CETIn the previous years, the EU has been confirmed to be very efficient in introducing EU-wide laws in the context of direct taxation, principally in the type of Directives. Where earlier than most of the EU Directives in the discipline of direct taxation had been aiming to guard the taxpayers towards double taxation inside the inside market, the newer EU Directives clearly purpose to guard the “tax base” in Europe. The EU can also be identified to take Global tax coverage initiatives ahead and convert these into “arduous legislation” at EU degree. On 18 May 2021, the European Commission printed the Communication on Business Taxation for the twenty first Century which units out a tax agenda for the subsequent two years, with focused measures in the discipline of taxation. This session will present an outline of those proposals and the way they match into the bigger world tax coverage developments.
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Who’s the helpful proprietor or did he commit abuse?
10:00 – 11:15 am GMT | 11:00 – 12:15 pm CETThe idea of helpful possession made it to the forefront of European taxation after the Danish instances of February 2019. Tax authorities all through Europe have since then stepped up their recreation in analyzing passive revenue streams from a helpful proprietor and anti-abuse perspective, with case legislation arising in totally different international locations. Also, new legislative initiatives in this space could come our method, comparable to ATAD 3.The consultants from the EU Commission, WU and Baker McKenzie will shed their mild on the fundamentals of helpful possession and anti-abuse with respect to dividend, curiosity and royalty streams, the do’s and don’ts in apply and what can present adequate consolation. They may even be forward-looking on what is anticipated to return and what worldwide teams ought to have in mind for his or her company structuring.
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Transfer pricing in the EU: How to be at arm’s size in the frequent market?
2:30 – 3:30 GMT | 3:30 – 4:30 pm CETThe interpretation and sensible implementation of Transfer pricing guidelines are below fixed growth in the EU. Transfer pricing audit actions are considerably growing and, consequently, courtroom instances are flourishing in many Member States. Further, the Competition arm of the European Commission has launched investigations in the interplay between switch pricing and monetary state aids, in an effort to pave the path for brand spanking new approaches. Additionally, international locations are creating quite a few initiatives in order to extend transparency, prevention of disputes, in addition to decision of disputes, by the use of simpler procedures and mechanisms.
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Possible conflicts between traits in home laws and ECJ case legislation
4:00 – 5:00 pm GMT | 5:00 – 6:00 pm CETWith a concentrate on current developments in home laws and generally relevant guidelines throughout many international locations, the panelists will talk about the interplay between home legal guidelines and the case legislation of the European Court of Justice (“ECJ”).Particularly, the panelists will concentrate on the EU legislation facets of i) home guidelines and/or administrative steerage with the function or impact to discourage cross-border reorganizations and tax migration of company entities, ii) frequent examples of home guidelines making use of a presumption of abuse and iii) the influence of ECJ case legislation on home VAT grouping guidelines.
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