European Union law and the building of global supranational tax law: a two way flow of concepts and categories.
|Start date||17 September 2015|
|End date||18 September 2015|
The 10th GREIT Annual Conference will focus on EU BEPS, fiscal transparency, protection of taxpayer rights and state aid. How does European tax law face the challenges of the establishment of global supranational tax law? With the publication of the EU Action Plan ‘Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action’ it is clear that European law will influence international tax law and the BEPS discussion - also called the establishment of ‘global supranational tax law’. On the other hand the BEPS discussion will influence the way European tax law will be interpreted and established.
The two ways international tax law and European law influence each other and will or will not bring forward a global supranational tax law will be discussed during this seminar.
Day one focuses on the framework of multilateralism within which global supranational tax law is blossoming. Addressing not only how this impacts tax sovereignty and the sources of law, but also two topical sessions on BEPS and fiscal transparency.
Day two looks at the flow from European Union law towards global supranational tax law, taking into account the protection of rights, free competition and the rationale of state aid. Also with an emphasis on a new framework for tax incentives, which looks at tax reductions in line with a corresponding impact on the expenditure side, on a global basis.