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International Tax Coordination

As a result of globalization and the increasing interdependence of national economies, new possibilities and risks related to cross-border taxation arise for investors and governments. To minimize the risks and to support the poss... ver más

31/03/2015

65K€

Presupuesto del proyecto: 65K€

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 2015-03-31 No tenemos la información de la convocatoria

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2 Participantes

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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 65K€

Fecha límite de participación Sin fecha límite de participación.

Descripción del proyecto As a result of globalization and the increasing interdependence of national economies, new possibilities and risks related to cross-border taxation arise for investors and governments. To minimize the risks and to support the possibilities, alternatives to national fiscal sovereignty, i.e. various forms of tax coordination 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 international tax coordination within an area where countries are striving for economic integration. The partners of the joint exchange programme have already done research on the topic of international tax coordination but there has always been a limited regional focus. The joint exchange programme should help to extend the scope of research activities and include so-called third country aspects. The overall topic of international tax coordination will be explored in four work packages: (1) Assignment of Taxing Rights and Taxing Powers, (2) Corporate Tax Consolidation Regimes for Multijurisdictional Companies in a Single Market, (3) EU Tax Coordination and Third Countries, and (4) Consumption Taxes and Double (Non-)Taxation - Issues, Consequences, and Possible Solutions. The transfer of knowledge between the EU (Austria, Sweden) and third countries (Australia, Chile) will be achieved by several instruments. During, before 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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