Master in International Tax Planning: Joint Seminar 2014
UNIVERSITY OF HAMBURG
5th Joint Seminar
BASE EROSION AND PROFIT SHIFTING - BEPS.
a comparison between Italy and Germany
University of Hamburg
International Tax Institute (IIFS)
Sedanstraße 19
20146 Hamburg
13th -15th March 2014
Master in International Tax Planning - Sapienza University of Rome
Master on International Taxation – University of Hamburg
Guardia Di Finanza School of Tax Police
The “Master in Pianificazione Tributaria Internazionale” of the University of Rome Sapienza and the “Master on International Taxation” of the University of Hamburg, in cooperation with the Tax Police School of the Guardia di Finanza organize annually, up to the year 2010, a seminar on a specific topic of international, European and (or) comparative taxation. The students of the two Master courses, and the officials of the Advanced Tax Police Course of the Guardia di Finanza work into the chosen topic and prepare their presentations for the Seminars.
As usual, the chosen topic will be approached under a comparative perspective in regard with the Italian and German tax law. The following subtopics will be particularly analyzed:
1. Theoretic introduction: What is the meaning and where are the boundaries of “aggressive tax planning”, “abuse of law”, “tax avoidance” and “tax fraud” ?
2/3. Discussion of one tax planning scheme each from Italian and German point of view
4. Actual and possible counteraction of the States (especially Italy and Germany)
Prof. Gerrit Frotscher
(Director of the Master on International Taxation),
Prof. Pietro Selicato
(Director of the Master in Pianificazione Tributaria Internazionale) and
Gen. Gianluigi D’Alfonso
(Chief of the Advanced Course of Tax Police) will coordinate the Seminar.
Stranger and Italian tax law professors, and officers of the Italian tax administration have already confirmed their participation at the Seminar.
English language will be used for all presentations, papers and debate.
Participants will be admitted until places will be available. Due to organization reasons please ask Your registration within 28th February 2014 at redazione@rdti.it.
in cooperation with
RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE
INTERNATIONAL TAX LAW REVIEW