Objectif 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. Champ scientifique social sciencessociologygovernancetaxationsocial sciencessociologyglobalizationsocial scienceslaw Programme(s) FP7-PEOPLE - Specific programme "People" implementing the Seventh Framework Programme of the European Community for research, technological development and demonstration activities (2007 to 2013) Thème(s) FP7-PEOPLE-2012-IRSES - Marie Curie Action "International Research Staff Exchange Scheme" Appel à propositions FP7-PEOPLE-2012-IRSES Voir d’autres projets de cet appel Régime de financement MC-IRSES - International research staff exchange scheme (IRSES) Coordinateur WIRTSCHAFTSUNIVERSITAT WIEN Contribution de l’UE € 21 000,00 Adresse WELTHANDELSPLATZ 1 1020 Wien Autriche Voir sur la carte Région Ostösterreich Wien Wien Type d’activité Higher or Secondary Education Establishments Contact administratif Michael Lang (Prof.) Liens Contacter l’organisation Opens in new window Site web Opens in new window Coût total Aucune donnée Participants (1) Trier par ordre alphabétique Trier par contribution de l’UE Tout développer Tout réduire TILBURG UNIVERSITY- UNIVERSITEIT VAN TILBURG Pays-Bas Contribution de l’UE € 10 500,00 Adresse WARANDELAAN 2 5037 AB Tilburg Voir sur la carte Région Zuid-Nederland Noord-Brabant Midden-Noord-Brabant Type d’activité Higher or Secondary Education Establishments Contact administratif Eric C.C.M. Kemmeren (Prof.) Liens Contacter l’organisation Opens in new window Site web Opens in new window Coût total Aucune donnée
