The Department of Law of the Faculty of Law, Economics and Finance is pleased to invite you a conference on withholding taxation
Abstract:
This two-day academic symposium focuses on withholding taxation, tailored for legal practitioners and scholars specializing in international tax law. Historically perceived as a necessary and useful avenue to facilitate cross-border taxation of non-residents, a key objective of international and European legal frameworks has long been to reduce or even eliminate the potentially excessive burden it may impose on taxpayers.
While this objective is still at the heart of both legal and practical concerns, withholding taxation may be celebrating a certain renaissance moment, as it is reconsidered as a necessary tool to facilitate efforts to achieve globally fair taxation. The conference aims to explore these developments in the context of the most recent legislative developments and policy discourses at national, European and global level, including via a focus on the practical limitation of relief mechanisms, digital taxation proposals, and the impact of tax treaty law and EU law for investment vehicles.
Language: English
This is a free conference. Registration is mandatory.
Programme
Thursday, 25 April 2024
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16.30 – 16.45
Welcome and introduction
Werner Haslehner, Full professor, ATOZ Chair for European and International Tax Law, University of Luxembourg
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16.45 – 18.00
1st panel – Withholding taxation: policy, scope, and function
Chair – Werner Haslehner, University of Luxembourg
Speakers:
- Origins, Scope, and Operation of Withholding Taxation | Florian Haase, IU International University, Tax Partner with Rödl & Partner
- Relief at Source and Refund: Status Quo | Keith O’Donnell & Desislava Dimitrova, ATOZ
- Relief at Source and Refund: FASTER | Theres Neumüller, WU Vienna
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18.00 – 18.30
Discussion
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18.30 – 19.00
Reception
Friday, 26 April 2024
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09.00 – 09.05
Welcome
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09.05 – 10.20
2nd panel – Withholding taxation and double taxation (1/2)
Chair – Aikaterini Pantazatou, Associate professor in Tax Law, University of Luxembourg
Speakers:
- Relationship between Withholding Taxes and Tax Treaties | Michael Lang, WU Vienna, CFE TF
- Double taxation, Over-taxation and Economic Incidence of Withholding Taxes | Giuseppe Pulina, Luxembourg Central Bank
- Beneficial Ownership, Abuse, and PPT | Susi Baerentzen, University of Copenhagen
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10.20 – 10.35
Discussion
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10.35 – 11.00
Coffee break
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11.00 – 12.15
3rd panel – Withholding taxation and double taxation continued (2/2)
Chair – Georg Kofler, CFE ECJ Task Force, WU Vienna
Speakers:
- Withholding Taxation of Fictitious, Deemed, or Constructive Payments | Werner Haslehner, University Luxembourg
- Subject-To-Tax Rules | Rita Szudoczky and Belisa Ferreira Liotti, WU Vienna
- Withholding Taxation and the “Digitalized Economy” | Yariv Brauner, University of Florida
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12.15 – 12.30
Discussion
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12.30 – 13.30
Lunch break
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13.30 – 14.45
4th panel – EU law limits to withholding taxation (1/2)
Chair – Alexander Rust, CFE ECJ Task Force, WU Vienna
Speakers:
- Withholding Taxation in Primary EU Law | Eric Kemmeren, Tilburg University
- Withholding Taxation in Secondary EU Law | Christiana HJI Panayi, Queen Mary University London, CFE TF
- Tax Base, Tax Rate, and Losses | Aikaterini Pantazatou, University of Luxembourg
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14.45 – 15.00
Discussion
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15.00 – 15.15
Coffee break
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15.15 – 16.05
5th panel – EU law limits to withholding taxation continued (2/2)
Chair – João Nogueira, IBFD, Catholic University Portugal
Speakers:
- Cross-Border Compensation | Rita Correia da Cunha, Field Court Tax Chambers
- Recent Developments Regarding Investment Vehicles | Moritz Scherleitner, Aalto University
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16.05 – 16.20
Discussion
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16.20 – 16.30
Closing of the conference
In partnership with:
