Amsterdam Centre for Tax Law - University of Amsterdam

28 Pages·2015·4.98 MB·English

Amsterdam Centre for Tax Law
AnnuAl
report
2014

Contents
General information on the ACTL 4
1. Introduction 5
2. Co-operations 6
3. ACTL Research Programme: Tax Sovereignty versus Globalisation 7
3.1. Background and objective 7
3.2. Research themes 7
3.3. Researchers 8
4. Organisation 9
4.1. General 9
4.2. Prof. Dr Jan van de Streek 9
4.3. ACTL Advisory board 9
4.4. Table ACTL Fte 10
4.5. ACTL Staff overview (including other employers) 11
4.6. Other activities 11
5. Funding 13
6. Location and internet address 14
6.1. Address ACTL 14
7. ACTL activities in 2014 15
7.1. ACTL Conferences in 2014 15
7.2. PHD defence in 2014 18
7.3. GREIT 2014 Conference: International Tax Law and New Challenges 18
by Constitutional and Legal Pluralism
7.4. ACTL 2014 Winter courses 18
7.5. Key publications in 2014 19
8. Research Output 20
8.1. Academic publications 20
8.2. Professional publications 21
8.3. Presentations 24
3 Annual report 2014
General
information
on the ACTL
4 Amsterdam Centre for Tax Law
1.I ntroduction
The Amsterdam Centre for Tax Law (ACTL) is the tax law
research centre of the University of Amsterdam. ACTL
members conduct research into various subjects of tax law,
with strong emphasis on Corporate Taxation, International
Tax Law and European Tax Law.
Within the University of Amsterdam, the ACTL is The Director of the ACTL is Professor Dr Dennis
considered a Centre of Excellence. The research of Weber, Professor of European Corporate Tax Law.
the ACTL belongs to the ‘Private and Public The ACTL professors are:
European law priority area’, which is one of the - Prof. Dr Rob Cornelisse,
Amsterdam Law School research priority areas. - Prof. Dr Otto Marres,
The ACTL has a research staff of over twenty - Prof. Dr Ben Terra,
members, which includes professors, assistant - Prof. Dr Jan van de Streek,
professors and PhD researchers. - Prof. Dr Hein Vermeulen,
In addition, several external researchers are associated - Prof. Dr Peter Wattel,
with the ACTL. The ACTL regularly organizes - Prof. Dr Dennis Weber and
(international) conferences, seminars and courses. - Prof. Dr Stef van Weeghel.
5 Annual report 2014
2. Co-operations
The ACTL is one of the founders of the Group for Research on European and
International Taxation (GREIT) (www.greit-tax.eu) a collaboration between the
ACTL and researchers from various universities in the EU. The core Universities
of the GREIT are: Lisbon University (Portugal), Lund University (Sweden), Vienna
University of Economics and Business (Austria), The University of Amsterdam
(the Netherlands) and the University of Salerno (Italy). Other Universities
which participate in GREIT are: European University Institute (Italy); Johannes
Kepler University of Linz (Austria), the IE Law School and the IE Center for
European Studies, Madrid (Spain) and Munster University (Germany).
Since 2013, the ACTL has collaborated closely with the
International Bureau of Fiscal Documentation (IBFD;
www.ibfd.com) (Amsterdam) in order to set up the one year
‘Advanced Master (LL.M) in International Tax Law: Principles,
Policy and Practice’. This LL.M. is to start in September 2015.
Outside the EU, the ACTL co-operates with universities and
tax institutes from various parts of the world, such as the
New York University (USA), FGV Rio (Brazil), the Financial
University of Moscow (Russia), the Malaysian Tax Academy
(Malaysia), Universidad del Rosario (Colombia) and the
Central University of Finance and Economics (China).
6 Amsterdam Centre for Tax Law
3. A CTL Research Programme:
Tax Sovereignty versus
Globalisation
3.1. Background and objective base. On the other hand, relocation Research theme 1: Influence
Globalisation of world trade is of the taxpayer leads to ‘tax of double tax treaties on tax
characterised by progressive libera- competition’ arising between sovereignty
lization and regulation of trade States. Member States endeavour to Double taxation treaties can be
between States and by formation make various aspects as attractive considered an expression of tax
and expansion of multilateral trade as possible (special regimes, low sovereignty. By concluding tax
cooperation bodies, such as the rates, advance certainty about tax treaties, the States can limit and
World Trade Organization (WTO), position, etc.). allocate their tax jurisdiction. In
the Organisation for Economic some States (for example, in the
Cooperation and Development The aim of this research project is United States, Canada, Germany
(OECD), the European Community, twofold: (i) to establish the limits and Denmark), this limitation and
NAFTA and Ecosur. Taxation, which on national tax sovereignty and allocation of the tax jurisdiction
still is a largely national sovereignty, tax jurisdiction set by international can be unilaterally overridden by
particularly in direct taxes, may and supranational law, and (ii) to national law (tax treaty override).
conflict with these organisations’ assess whether these limits should Tax treaties are generally bilateral
objects, especially as regards free be narrowed or broadened on the and provide for the avoidance of
movement of goods, services, basis of criteria such as level playing double taxation on income and
persons and capital. The free field, interjurisdictional equity, capital, or on inheritance and gift
movement rights enshrined in the free movement of persons and tax. Theme 1 focuses on the
treaties founding these organi- capital, budgetary stability, tax bilateral tax treaties for the
zations and the standards set by base integrity and fair interstate avoidance of double taxation on
them in hard law (e.g. EU-directives) policy competition. The emphasis income and capital. These treaties
and soft law (e.g. recommenda- in the research program lies on are generally concluded on the
tions), have their impact on national European law in light of its major basis of the model convention
taxation. This also applies to influence on national and bilateral issued by the OECD. On the basis
bilateral tax treaties concluded tax law in the EU. In this respect, a of a bilateral tax treaty, the state
between States. Although bilateral distinction is drawn between the of residence of a taxpayer has the
tax treaties can also be considered impact of the EU Treaty freedoms obligation, generally, either to
an expression of tax sovereignty, (theme 2) and the impact of the exempt the income or capital which
at the same time they limit the tax various harmonisation measures in may be taxed in the state of source
jurisdiction of the contracting the area of tax law within the EU of the income or capital, or to credit
States. European law especially (theme 3). the tax of the state of source, in
limits the (tax) sovereignty of situations where the state of source
Member States. 3.2. Research themes is allowed to tax the income or
Globalisation and free movement The research program is dividend capital under the treaty. Research
rights have as consequence that into three related and partly Theme 1 will explore the extent to
goods, services, persons and capital overlapping research themes: which tax jurisdiction is limited by
can move faster and to more double tax treaties, the EU treaty those treaties. Issues that will be
destinations On the one hand, this freedoms and the EC directives in researched include:
gives rise to the prospect of tax- the area of direct and indirect tax a. The status in public international
payers trying to relocate their tax law. These three bodies of law all law of the official OECD
bases to jurisdictions with lower limit the tax sovereignty and/or Commentary to the Model
taxation, or to have them the tax jurisdiction of the Member Convention and the relevance
‘disappear’ by international States. thereof as a means of inter-
mismatches. States take all kinds pretation of treaties following
of measures to protect their tax the Model Convention;
7 Annual report 2014
b. The relevance of national law of matters not covered by the Directives). Furthermore, this
both States party to a bilateral attribution system of the theme will assess the (un)
treaty, both anterior and EU Treaty? desirability of harmonization or
posterior law (i.e. prior to or - What balance does the EU uniforming of detailed areas of
after concluding the treaty, Court of Justice strike between national taxation, such as Cross
respectively) for the interpreta- free movement and tax border loss relief facilities, treat-
tion of these bilateral tax treaties; sovereignty? ment of real estate, Home State
c. The relevance of justified - Do the usual discrimination taxation, Common Consolidated
expectations of both the and restriction concepts of the Corporate Base taxation, EU
contrac-ting States and their ECJ suffice to assess national profits tax, dividend tax, etc.
residents for the interpretation tax measures applying to cross
of these bilateral tax treaties; border situations which by 3.3. Researchers
d. The possibility to fight treaty their nature have no look-alike The research within this project is
abuse by taxpayers (the doctrines in purely internal situations, to be carried out by researchers
of fraus conventionis or fraus such as arm’s length transfer who combine their scientific and
tractatus). The phenomenon of pricing rules, controlled practical experience in tax law
tax treaty override. foreign corporations rules with an in-depth knowledge and
and thin capitalization rules? practical experience of international
Research theme 2: Influence Is there a fourth concept and European law. This permits
of EU treaty freedoms on tax (disloca-tions) in between conducting in-depth research at
sovereignty disparities on the one hand the intersection of international
Tax sovereignty is limited by EU and discriminations and and European law and tax law.
law. As regards direct taxes (e.g. restrictions on the other?
income tax and corporation tax) - Does the Court of Justice
this is predominantly due to the leave sufficient room for the
EU treaty freedoms. Although the curbing of international tax
tax sovereignty of Member States avoidance? (tax base integrity)
in the field of direct taxation is in - What function and scope do
general recognised by the ECJ, the the justifications for tax
ECJ case law has a huge impact on impediments have which the
direct taxation. Research Theme 2 ECJ in abstracto allows, such
will explore the extent to which as especially the fiscal terri-
the tax sovereignty is limited by toriality principle, the concept
the EU treaty freedoms. of fiscal coherence, and the
Issues that will be researched necessity of a balanced
include: allocation of taxing powers?
a. The issue whether and under
which circumstances it may be Research theme 3: Influence
prohibited to grant differential of EU directives on tax
treatment to taxpayers of various sovereignty
Member States (‘most favoured Disparities between national tax
nation tax treatment’ within laws are an impediment to the
the EU); common market. These impedi-
b. The influence of the EU treaty ments may be removed by positive
freedoms on the prevention of integration. This has been done in
double taxation; the area of indirect taxation (e.g.
c. The influence of Community law VAT). There are, however, only
on the tax treatment of a few harmonisation measures in
permanent establishment (i.e. a the field of direct taxation.
branch of an enterprise in Research theme 3 will explore the
another Member State) as correct scope and interpretation
compared to a resident company; of the various EU directives in the
d. The correct balance between area of direct and indirect tax law,
free movement within the EU including the interpretation of the
and the right to levy tax, sixth VAT Directive, and the inter-
especially as regards the pretation of the various directives
following questions: in the area of direct taxation (the
- Does the Court of Justice Merger, Interest and Royalty,
assume competence in tax Parent-Subsidiary and Savings
8 Amsterdam Centre for Tax Law
4.O rganisation
4.1. General entities. In the 2013 Lecturer of - Prof. Dr Joachim Englisch, Lehr-
The director of the ACTL is Prof. Dr the Year award, he received an stuhl für Öffentliches Recht und
Dennis Weber. Sanderijn Mulders is honourable mention from the Steuerrecht, Geschäftsführender
the management-assistant. Alexia Student Council and the ASVA Direktor des Instituts für Steuer-
Kardachaki and Evgenia Shamanova Student Union, and in the 2014 recht Universität Münster;
strengthened the ACTL in 2014 as edition he made it into the top 5 - Theo Keijzer, chair of the
a researcher. best lecturers at the Faculty of Law. Commission on Taxation,
Van de Streek is the author of International Chamber of
Astrid Cornelisse, management more than 100 publications, one Commerce;
assistant, left the ACTL in of the editors and authors of the - Prof. Dr Luis Schoueri, professor
September 2014. taxation course book Cursus of tax law, University of Sao
Belastingrecht (corporate taxation Paulo;
4.2. Prof. Dr Jan van de Streek section) and the author of the Cases - Prof. Richard Vann, Challis
Dr J.L. van de Streek (1976) has Corporate Income Tax (Casuïstiek Professor of Law, University
been appointed professor of Vennootschapsbelasting), a text- of Sydney.
Corporate Group Taxation, with a book that brings together corporate
focus on reorganisations, at the taxation theory and practice.
University of Amsterdam’s (UvA) Alongside his chair at the UvA,
Faculty of Law, effective 1 December Van de Streek is also active at the
2014. research centre of Loyens & Loeff
NV and is a member of the bills
Jan van de Streek conducts research committee of the Dutch Association
on the problems surrounding of Tax Advisers (NOB).
taxation of groups of companies.
Though in principle corporate 4.3. ACTL Advisory board
income tax systems are based on the On the 1th of January 2014 the
tax liability of individual companies ACTL advisory board was
(separate accounting), many systems established.
contain various provisions that are The ACTL advisory board provides
specially made for corporate groups. advice to the ACTL, upon request
The taxation of groups of companies or on its own initiative, on research,
also involves specific components education, conferences and on
of European law, international other matters involving the ACTL.
law and business law. Advice can be given on an indivi-
Developments regarding the dual basis or by the entire advisory
establishment of a Common board. The following individuals
Consolidated Corporate Tax Base are the members of the advisory
(CCCTB) in Europe are an ongoing board of the ACTL:
focus of his research in this area. - Prof. Dr Bristar Cao, Director,
Van de Streek has been a member China International Tax Center
of the UvA’s Tax Law Department (CUFE), vice-dean, School of
since 2003. He obtained his PhD in Taxation (CUFE);
2008 under the supervision of - Prof. Ana Paula Dourado, pro-
Prof. P.J. Wattel for research into fessor of tax law and European
tax aspects of the national and tax law at the School of Law of
cross border conversion of legal the Universidade de Lisboa;
9 Annual report 2014
4.4. Table ACTL Fte
Research staff ‘Tax Sovereignty versus Globalisation’
Name and present title Fte
Professors (8)
Prof. Dr R.C. Cornelisse 0.24
Prof. Dr O.C.R. Marres 0.16
Prof. Dr J.L. van de Streek 0.16
Prof. Dr B.J.M. Terra 0.00
Prof. Dr H. Vermeulen 0.16
Prof. Dr P.J. Wattel 0.08
Prof. Dr D.M. Weber 0.20
Prof. Dr S. van Weeghel 0.08
Assistant professors (7)
Dr M. van Dun 0.00
mr. I.M. de Groot 0.16
mr. A.L. Mertens 0.00
mr. Dr S.J. Mol-Verver 0.32
mr. drs. W.A.P. Nieuwenhuizen 0.00
Dr E. Poelmann 0.16
Dr J. Wheeler 0.24
Researchers (13)
Shu Chien Chen 0.80
Tjebbe Gerverdick 0.00
Paul Hondius 0.00
Alexia Kardachaki 0.00
Marieke Koerts 0.00
Martijn Nouwen 0.40
Aad Rozendal 0.00
Bruno da Silva 1.00
Thidaporn Sirithaporn 1.00
Evgenia Shamanova 0.00
Clark Warren 0.20
Maarten de Wilde 0.00
Ciska Wisman 0.00
Total research staff (28) 5,36
10 Amsterdam Centre for Tax Law