Scientific program

Main subjects

1. Cross border business restructuring

2. Key practical issues to eliminate double taxation of business income

● Companion seminar subject 1 (VAT aspects)

● Companion seminar subject 2 (tax policy aspects)

● Alternative basis for business taxation and international consequences

● Tax rulings in an international framework

● Art. 6 of the OECD Model convention

● Collective investment vehicles

● Not for profit organizations

● Recent developments in international taxation

● OECD developments

● EU developments