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The Future of EU Tax Harmonisation Tuesday 10 December 2019

9.00 – 9.15

Introduction

Session 1:
Origin, purpose and limits of tax harmonization in the EU

Chair : Prof. Wolfgang Schön

9.15-10.45

Introduction by the moderator

 

The origin and purpose of tax harmonization: 

Historical insight of tax harmonization from Rome to BEPS 

Isabelle Richelle, Tax institute, University of Liège

Between the achievement of internal market and fight against fraud and abuse: is a policy switch taking place after BEPS? 

Edoardo Traversa, UC Louvain

Economic drivers and limits to EU Tax harmonization   

Christian Valenduc, Head of the Tax Policy Unit, Belgian Ministry of Finance, UC Louvain


Panel discussion 

11.15-12.45

Introduction by the moderator 


The legal framework of tax harmonization: necessity for the achievement of Internal market, proportionality and subsidiarity  

Ana Paula Dourado, University of Lisbon

 

The decision-making process: unanimity, majority and enhanced cooperation 

Caroline Heber, Max Planck Institute for Tax Law and Public Finance and Vienna University of Economics and Business (WU), Vienna

Discussants:  Alice Pirlot, SBS University of Oxford and Wolfgang Mederer, European Commission


Panel discussion 


Session 2:
Key areas of development of EU tax harmonization

Chair : Prof. Isabelle Richelle 

14.00 -15.30

Introduction


International corporate taxation and the CCCTB 

Christiana HJI Panayi, Queen Mary University of London

Anti-tax avoidance measures: towards an ATAD III? 

Cécile Brokelind, Lund University

Discussant:  Gianluigi Bizioli, University of Bergamo


Panel Discussion 

15.45-17.15

Introduction by the moderator


Taxation of the digital economy :

Wolfgang Schön, Max Planck Institute, Munich

Discussants:   Pasquale Pistone IBFD & WU Vienna, Alexandre Maitrot de la Motte, Université Paris-Est Créteil, Marie Lamensch, VUB and UC Louvain

 

Panel Discussion

17.15

Conclusions by Edoardo Traversa

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