Objective
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.
Fields of science (EuroSciVoc)
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: https://op.europa.eu/en/web/eu-vocabularies/euroscivoc.
CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: https://op.europa.eu/en/web/eu-vocabularies/euroscivoc.
- social sciences sociology governance taxation
- social sciences other social sciences development studies development theories global development studies globalization
- social sciences law
You need to log in or register to use this function
We are sorry... an unexpected error occurred during execution.
You need to be authenticated. Your session might have expired.
Thank you for your feedback. You will soon receive an email to confirm the submission. If you have selected to be notified about the reporting status, you will also be contacted when the reporting status will change.
Programme(s)
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
Multi-annual funding programmes that define the EU’s priorities for research and innovation.
Topic(s)
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.
Call for proposal
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.
FP7-PEOPLE-2010-IRSES
See other projects for this call
Funding Scheme
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.
MC-IRSES - International research staff exchange scheme (IRSES)
Coordinator
1020 Wien
Austria
The total costs incurred by this organisation to participate in the project, including direct and indirect costs. This amount is a subset of the overall project budget.