Taxation solutions for EU and non-EU countries
Thanks to EU funding, the EUTC (EU taxation and third countries) project brought together researchers via secondments to contribute to the state of the art in international tax law. To achieve this, various exchange activities such as discussions, workshops, round tables and talks took place among researchers from Austria, Brazil, the Netherlands and South Africa. Researchers also benefited from opportunities to establish their own network and connect with the international tax community. The project revolved around four main research areas: income tax treaties, corporate tax consolidation regimes, new progress in tax treaties, and improving value added tax/general sales tax systems. The changes in tax treaties examined were based on decisions taken by international organisations on non-legally binding instruments concerning international tax. Through joint exchanges, researchers gained valuable insight into European tax law issues from academics belonging to countries that are not part of the EU or members of the Organisation for Economic Co-operation and Development (OECD). Research findings showed that various fruits and vegetables exempt from VAT in South Africa benefit the underprivileged. EU lessons learnt in developing a system of fiscal federalism were disseminated to the East African Community (EAC). The latter represents a regional intergovernmental organisation made up of the Burundi, Kenya, Rwanda, Tanzania and Uganda. An international congress on tax governance was held at the Sao Paulo Law School in Brazil. Public tax authorities at local, national and EU levels from various Member States took part. EUTC shed light on national tax laws as they relate to their foreign equivalents. Analysing national tax law vis-à-vis foreign tax law enables researchers to understand differences and develop globally viable proposals to help overcome conflicts in international tax law. Due to this international relevance, it is of immense importance from a European perspective to cooperate with third countries. Project outcomes will have important implications for the movement of capital between EU and non-EU countries.
