[ DROIT FISCAL ]
THE FUTURE OF EU TAX HARMONISATION
SESSION 1: ORIGIN, PURPOSE AND LIMITS OF TAX HARMONIZATION IN THE EU
Chair : Prof. Wolfgang Schön
9.15-10.45
Introduction by the moderator
The origin and purpose of tax harmonization: Historical insight of tax
harmonization from Rome to BEPS
(Isabelle Richelle, Tax institute, University of Liège)
Between the achievement of internal market and fight against fraud and abuse: is
a policy switch taking place after BEPS?
(Edoardo Traversa, UC Louvain)
Tax harmonization, EU budget and the future of the Eurozone
(Gaetan Nicodème, EU Commission)
Panel discussion
11.15-12.45
Introduction by the moderator
The legal framework of tax harmonization: necessity for the achievement of
Internal market, proportionality and subsidiarity
(Ana Paula Dourado, University of Lisbon)
The decision-making process: unanimity, majority and enhanced cooperation
(Caroline Heber, Max Planck Institute for Tax Law and Public Finance and Vienna
University of Economics and Business (WU), Vienna)
Panel discussion
SESSION 2: KEY AREAS OF DEVELOPMENT OF EU TAX HARMONIZATION
Chair : Prof. Isabelle Richelle
14.00 -15.30
Introduction
International corporate taxation and the CCCTB
(Christiana HIJ Panayi, Queen Mary University of London)
Anti-tax avoidance measures: towards an ATAD III?
(Cécile Brokelind, Lund University)
Discussant: Gianluigi Bizioli, University of Bergamo
Panel Discussion
15.45-17.15
Introduction by the moderator
Taxation of the digital economy :
(Wolfgang Schön, Max Planck Institute, Munich)
Discussants: Pasquale Pistone IBFD & WU Vienna, Alexandre Maitrot de la Motte,
Université Paris-Est Créteil
Panel Discussion
17.15 Conclusions by Edoardo Traversa


Le 10/12/2019 à Bruxelles
Palais des académies, rue Ducale 1, 1000 BRUXELLES
Début 09:00 - Durée 7h - Prix : 250
Avec la participation de : I. Richelle, E. Traversa, W. Schön, G. Nicodème, A-P Dourado, C. Heber, C. Hij Panayi

Organisateur : Université de Liège (TAX INSTITUTE ULG)
Pour tout renseignement vous pouvez prendre contact avec Marc Alexandre
Tél : 042327289 - Fax : 042327343
E-mail : Marc.Alexandre@uliege.be
- URL : https://hec-liege.events.idloom.com/eu-tax-harmonisation