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EU taxation and third countries

The increasing interdependence of national economies and the globalization lead to new possibilities and risks related to cross-border taxation for investors and governments. To minimize the risks and to support the possibilities... ver más

31/07/2016

32K€

Presupuesto del proyecto: 32K€

Líder del proyecto

WIRTSCHAFTSUNIVERSITAT WIEN No se ha especificado una descripción o un objeto social para esta compañía.

TRL 4-5

Fecha límite participación Sin fecha límite de participación.

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Financiación concedida El organismo FP7 notifico la concesión del proyecto el día 2016-07-31 No tenemos la información de la convocatoria

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Este proyecto no cuenta con búsquedas de partenariado abiertas en este momento.

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2 Participantes

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TILBURG UNIVERSITY

N.D. | Participante

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Líder del proyecto

WIRTSCHAFTSUNIVERSITAT WIEN No se ha especificado una descripción o un objeto social para esta compañía.

TRL 4-5

Presupuesto del proyecto 32K€

Fecha límite de participación Sin fecha límite de participación.

Descripción del proyecto The increasing interdependence of national economies and the globalization lead to new possibilities and risks related to cross-border taxation for investors and governments. To minimize the risks and to support the possibilities for European and third countries, alternatives to national fiscal sovereignty, i.e. various forms of treaties on a bilateral or supra-national level, may be required. Within the joint exchange programme we want to provide answers to specific issues raised in the scientific and political debate on EU taxation and third countries within an area where countries are striving for economic integration and also in the light of recent changes in the well established Model Conventions and their Commentaries. The overall topic of EU taxation and third countries will be explored in four work packages: (1) Income tax treaties - the importance and effect of treaty commentaries, (2) Corporate Tax Consolidation Regimes for multijurisdictional companies in relation to non-resident companies, (3) Recent developments in tax treaties in the light of recent changes in OECD and UN Model Conventions and Commentaries, and (4) Improving VAT and GST systems. The transfer of knowledge between the EU (Austria, The Netherlands) and third countries (South Africa, Brazil) will be achieved by several instruments. Before, during and after the research exchange, the seconded staff will be optimally supported: there will be activities organized by the home institution (e.g. round tables, presentations...) and the researchers will also be integrated to the activities at the host institution during their research stay (e.g. discussions, preparation of joint publications...). The project will therefore intensively contribute to coordination and cooperation of high quality research in the area of international tax law.

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