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EU taxation and third countries

Objective

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.

Field of science

  • /social sciences/sociology/governance/taxation

Call for proposal

FP7-PEOPLE-2012-IRSES
See other projects for this call

Funding Scheme

MC-IRSES - International research staff exchange scheme (IRSES)

Coordinator

WIRTSCHAFTSUNIVERSITAT WIEN
Address
Welthandelsplatz 1
1020 Wien
Austria
Activity type
Higher or Secondary Education Establishments
EU contribution
€ 21 000
Administrative Contact
Michael Lang (Prof.)

Participants (1)

STICHTING KATHOLIEKE UNIVERSITEIT BRABANT
Netherlands
EU contribution
€ 10 500
Address
Warandelaan 2
5037 AB Tilburg
Activity type
Higher or Secondary Education Establishments
Administrative Contact
Eric C.C.M. Kemmeren (Prof.)