Nuevas vídeoclases sobre eficacia, interpretación y aplicación de las normas tributarias

Queridos amigos:

Os ofrecemos, con carácter experimental, dos nuevas vídeoclases que hemos preparado el Profesor Isidoro Martín Dégano y yo mismo, relativas a la eficacia, interpretación y aplicación de las normas tributarias, incluyendo la reforma del fraude de ley (“conflicto en la aplicación de las normas tributarias”). No pretenden ser un material de estudio, sino tan solo de apoyo a la docencia y a la tarea del estudiante. Esperamos que sean útiles y agradeceremos vuestras observaciones para mejorarlas, pues estamos preparando una nueva edición de todo el material audiovisual que utilizamos en las asignaturas del Área de Derecho Financiero y Tributario de la UNED.

Eficacia y aplicación de las normas tributarias (primera parte: eficacia en el espacio, en el tiempo e interpretación)

Eficacia y aplicación de las normas tributarias (segunda parte: analogía y fraude de ley)

Un abrazo,

Pedro Herrera – Catedrático de Derecho Financiero y Tributario de la UNED

Jornada Antiabuso con motivo del nombramiento como Emérito del Profesor Tejerizo (Vídeo Completo)

Queridos amigos:

Os ofrezco los vídeos completos del Seminario Extraordinario ECJ Leading Cases celebrado el pasado 1 de marzo de 2017 en la Facultad de Derecho de la UNED, con motivo del nombramiento como Profesor Emérito de don José Manuel Tejerizo López.

https://canal.uned.es/serial/index/id/5434

Podéis disfrutar en diferido de excelentes ponencias del Magistrado don Manuel Garzón Herrero y  de  los Profesores don Carlos Palao Taboada, don Giovanni Puoti y don Miguel Cruz Amorós.

Un abrazo,

Pedro Herrera

Catedrático de Derecho Financiero y Tributario de la UNED

Call for a Spanish national reporter – EATLP Munich (2016) Anti Abuse Provisions in a BEPS environment

Los pasados días 28 a 30 de mayo se ha celebrado en Milán el Congreso de la European Association of Tax Law Professors (EATLP) sobre Surcharges and Penalties in Tax Law. La relación general, de enorme interés, fue elaborada por el Profesor Roman Seer, de la Universidad de Bochum.
 
La organización material del congreso corrió a cargo de los Profesores Giuseppe Marino y Pietro Selicato y resultó todo un éxito.
 
La documentación provisional del congreso (incluyendo tanto la relación general, como los informes nacionales, buen número de presentaciones y los posters del programa para doctorandos) se encuentran publicadas en:
 
 
El próximo congreso de la EATLP (2016) se organizará en Munich por los profesores Wolfang Schön (nuevo Presidente de la Asociación) y Klaus-Dieter Drüen. Versará sobre “Tax Avoidance Revisited (Exploring the Boundaries of Avoidance & Anti-Avoidance Rules in the BEPS Context)”. Actuará como relatora general la Profesora Ana Paula Dourado.
 
Para poder designar al relator nacional de España, se realiza un llamamiento dirigido principalmente a jóvenes investigadores (aunque no sean miembros de la EATLP) que hayan trabajando o estén trabajando sobre este tema. Las personas interesadas pueden enviar su solicitud no más tarde del día 15 de este mes (junio) mencionando, si lo consideran oportuno, su experiencia investigadora sobre el tema del próximo congreso. Dichas solicitudes pueden enviarse al correo electrónico:
 
 
La tarea del relator nacional  consiste en contestar por escrito y en lengua inglesa al cuestionario general que preparará la profesora Dourado. En principio, los relatores nacionales no expondrán su trabajo en el congreso, pues éste se articulará a través de ponencias temáticas impartidas por personas designadas por invitación de la relatora general.
 
En el congreso de 2016 no corresponderá tratar un “tema académico” (el de 2015 ha sido Peer Review in Tax Law) pues tendrá lugar la Former Chairman’s Lecture a cargo del Profesor Kees Van Raad.
 
Pedro Herrera

EATLP congress in 2016: “Tax Avoidance, Aggressive Tax Planning and Double Non-Taxation Revisited: Exploring their Boundaries in the BEPS Context”

EATLPThe  topic for the EATLP congress in 2016 will be “Tax Avoidance, Aggressive Tax Planning and Double Non-Taxation Revisited: Exploring their Boundaries in the BEPS Context”.

Prof. Ana Paula Dourado will be the general reporter for the 2016 EATLP congress with the cooperation of Prof. Adolfo Martín Jiménez and Prof. Stef van Weeghel.

Many thanks to Prof. Ana Paula Dourado, Prof. Peter Essers and Ms. Kristy Jonas for the useful piece of information.

Pedro Herrera

EURIDTAX Lisbon Executive Seminar (BEPS and IP Box Systems)

I am reproducing an announcement by Professor Ana Paula Dourado (University of Lisbon).

Many thanks, Ana Paula, for this relevant information.

Pedro Herrera

“The Research Group on R&D&I Taxation in Europe (EURIDTAX) is a research network formed by the Univ. of Alicante (UA), IBFD, Cathol. Univ. Louvain, Univ. of Lausanne, Univ. of Lisbon (CIDEEFF), Univ. of Lund, Univ. of Salerno, and WU Wien. The group is focused on research activities in the field of R&D&I and Taxation in Europe. One of its key aims is to build an international research network capable of carrying interdisciplinary and comparative legal research in this field.

The EURIDTAX LisbonExecutive Seminar is divided in four panels, the first of which aims to present and discuss the OECD Agenda on BEPS and Output and the EU Approach. In this panel we will have as speakers Prof. Dr. Frans Vanistendael (KU Univ. of Leuven) and Prof. Dr. Luc de Broe (KU Univ. of Leuven).

The second panel will concentrate on the IP Box Systems: Common Framework, Benchmarks and Efficient Patent Boxes. In this second panel, we will have as speakers Prof. Dr. Cécile Brokelind (Univ. of Lund), on “Definition of Benchmarks and the Follow-up of Incentives”, Maria Teresa Soler Roch (Univ. of Alicante), on “R&D and the Exceptions to the Principle of Equality”, Robert Danon (Univ. of Lausanne), on “Designing Efficient and OECD & EU Compatible IP Box Regimes”.

The third panel is dedicated to Milestones for Fostering Research and Development Activities in light of Tax Good Governance, International Trade and Transparency. The speakers will be Prof. Dr. Ana Paula Dourado (CIDEEFF/Univ. of Lisbon), on “Some Models for EU Compatible Incentives to R&D”, Adv. LLM Paolo Arginelli (IBFD), on “Analysis of Alternative Tax Regimes that can support International Trade, also with the use of Tax Incentives”, and Prof. Dr. Pasquale Pistone (IBFD/WU Wien/Univ. of Salerno).

The fourth panel is the final Debate and Conclusions with Prof. Dr. Ana Paula Dourado (CIDEEFF/Univ. of Lisbon).

Sponsored by LINKLATERS.

We kindly ask you to disseminate the EURIDTAX Executive Seminar on Tax good governance and the IP box systems in your professional organization and network.
We take this opportunity to inform you that some seats are still available for the GREIT Lisbon Summer Course (16-20 June).

Best regards,

Ana Paula Dourado

For further information and application, see the following link: http://www.ideff.pt/ini_detail.php?zID=26&aID=561

Enrolment/Contact us at: thelisbonexecutiveseminar@gmail.com

CIDEEFF – Centro de Investigação de Direito Europeu, Económico, Financeiro e Fiscal

IDEFF – Instituto de Direito Económico, Financeiro e Fiscal

Alameda da Universidade – Faculdade de Direito

1649-014 Lisboa

Maria Papapanagiotou – International Tax Avoidance : Business Structures and Ethics

Maria Papapanagiotou has published in Academia.edu an amazing paper on International Tax Avoidance : Business Structures and Ethics (you need to register to download a free copy of the full text).

The author ” focuses on corporate tax avoidance and examines various ways in which multinationals structure their businesses in order to minimize their overall tax burden. Further, it champions the right of the taxpayers to arrange their financial affairs in a way which lowers the payable tax and considers corporate tax avoidance as a part and parcel of business planning. This paper is organized as follows: Chapter one introduces the reader to corporate tax avoidance and provides a brief introductory overview on the topic. Chapter two discusses various ways in which multinational corporations structure their businesses in order to reduce their overall tax burden as well as the OECD’s response to the issue. Chapter 3 explores various arguments regarding the morality of tax minimization techniques including the author’s own views and ideas. Chapter 4 offers a summary of the arguments and draws conclusions from the findings in the previous chapters”.

The paper concludes that:

“In these difficult economic times, the uncover of tax avoidance schemes employed by global companies in order to reduce their tax liability, have gained much publicity and faced social and legal condemnation. As a consequence, Multinational Corporations involved in tax avoidance schemes, faced a barrage of criticism, widespread boycott and reputation damage. Whether tax avoidance is legal or not is ultimately a question of morality. International Organizations, such as the OECD in co-operation with the European Commission have deepened their commitments to fight against International tax avoidance. The solution must be simplifying the tax system, achieving greater transparency as well as co-operation and exchange of information between all States. Most importantly, national tax Laws need to be fine tuned in order to keep up with the globalisation of corporations and the digital era”.

I do not share all the viewpoints of Maria Papapanagiotou but I agree with her conclusion. Please, read the full article. It is worth it.

Pedro Herrera

 

 

Tom O’Shea: Fiscal Policy in the EU – Recent Developments

Tom O’Shea has published an inspiring paper on “Fiscal Policy in the EU – Recent Developments”, Tax Notes International, vol. 74, no. 1, April 7, 2014.Ember

In his view, “European fiscal policy is playing its part in supporting the OECD’s base erosion and profit-shifting action plan by endeavoring to eliminate tax obstacles to cross-border economic activities in the European Union, tackling cross-border tax evasion and avoidance, and addressing the challenges of globalization, such as taxing the digital economy” (p. 65).

To mention an example, in order to tackle double taxation, the Commission recommends “the member states renegotiate their treaties in order to include an arbitration clause and thereby ensure that mutual agreement procedures lead to a binding solution” or alternatively proposes “an EU directive that would provide for an arbitration clause that would solve disputes when the member states can- not agree on the application of a treaty. The suggestion is to use the mutual agreement procedure first and if no solution is reached within two years, the taxpayer can request binding arbitration. This would provide a uniform procedure within the EU and also cover situa- tions involving more than two member states (triangular situations)” (p. 67).

Tom also highlights that “The commission has also been proactive in bringing infringement cases against member states whenever national tax rules fail to comply with EU law, and it regularly challenges national tax rules that are incompatible with the state aid rules of the Treaty on the Functioning of the European Union (TFEU). Consequently, national tax regimes must be amended to en- sure full compliance with EU law” (p. 66).

I strongly recommend reading the full article. Many thanks, dear Tom, for this new contribution.

Pedro Herrera

 

26-Feb. 10:00 Fac. Derecho UNED: Intercambio de Información y Medidas Fiscales de Efecto Equivalente

En nombre del profesor Adolfo Martín Jiménez y en el mío propio tengo el gusto de logo_106x106invitaros a la Jornada Preparatoria del Congreso de la European Association of Tax Law Professors sobre Intercambio de Información vs. Medidas Fiscales de Efecto Equivalente (New Exchange of Information versus Tax Solutions of Equivalent Effect).

Dicha Jornada Preparatoria tendrá lugar en la Facultad de Derecho de la UNED, c/ Obispo Trejo, 2 (Salón de Grados A), el miércoles 26 de febrero de 10:00 a 14:00.

La asistencia es gratuita, aunque el aforo limitado, por lo que ruego la previa inscripción a través de la dirección de correo: ecjleadingcases@gmail.com

Podéis consultar aquí el programa completo.

Pedro Herrera

Representante español en el Comité Académico de la EATLP

Juan Francisco Rodríguez: on Starbucks vs the People

Juan Francisco Rodríguez Rodríguez, Member of the Commitee on International Taxation at the Spanish Association of Tax Advisors has sent us an inspiring comment to Hans van den Hurk’s paper on Starbucks vs the People. Unknown-1

Many thanks for this contribution, dear Juan!

“Thank you, Hans. I think it is a very interesting article.

Of special interest to me is all what in this particular context has to do with and relates to “… the information society in 2013 …” (2014 already), the NGOs and (even) specialized journalists branding the participation exemption as antisocial and -last but not least- the cynicism and hypocrisy of the states with the two-pronged policies and with their continuous changing of the rules. In short: the sociological and political aspects of the whole thing, not to mention the cultural (mainly economic) differences which make countries like India and Brasil, as you mention, not accept certain OECD standards on transfer pricing. Continue reading

Hans van den Hurk: Starbucks vs the People (full text)

Hans van den Hurk, Professor of European Corporate Income Taxes at the Univerity of Maastricht has published an open link to his 23a5541inspiring article Starbucks vs the People. Ih his paper the autor provides his opinion on the current debate on tax avodance by multinational enterprises.

You can read the paper here.

Many thanks for this great contribution to the international tax debate, dear Hans.

Pedro Herrera