The European Fiscal Studies Foundation (EFS) is a partnership between the tax departments of the Erasmus University Rotterdam’s Schools of Law and Economics.
EFS has been a leading education and research institute in the areas of international taxation and European taxation for over 25 years.
The work of EFS concentrates on the operation of both indirect taxes, covering VAT and customs duties, and direct taxes, focusing on individual taxation, corporate taxation and source taxation in an international and/or European context.
As well as regularly hosting academic symposia, conferences and lectures, EFS offers a wide range of post-master programmes.
26 – 28 September 2018
From Wednesday 26 – Friday 28 September 2018 EFS will hold a top-level seminar (in English) on ‘EU VAT: Recent Developments and Outlook’ at the Erasmus University Rotterdam.
This 3-day seminar, for a maximum of 25 participants, will bring you fully up-to-date with all the important developments in your area of expertise.
You and other top international indirect tax specialists will discuss the implications for VAT of a wide range of topical issues with the highly prestigious international speakers:
Prof. Ben Terra
Prof. Marie Lamensch
Hui Ling McCarthy QC
Click here for more information on the seminar.
Thursday, 22 February 2018 | 13.30 – 18.30 | Erasmus University Rotterdam
On 22 February 2018 EFS held its annual indirect tax-related seminar, this year focusing on the recent proposals of the European Commission on its Action Plan for a Single VAT Area. Speakers/ Panel Members included the chairman Prof. Walter de Wit (EFS, Erasmus School of Law, EY), Prof. Gert-Jan van Norden (Tilburg University, KPMG Meijburg & Co), Prof. Marie Lamensch (Vrije Universiteit Brussel, KU Leuven and UCLouvain), Allard van Nes (Royal Friesland Campina) and Marcel Neggers (Customs Administration of the Netherlands). Prof. Ben Terra (University of Lund, Sweden, Universidade Catholica Lisbon, Portugal) joined the panel during the plenary discussion.
You can find a brief summary on the seminar and the hand-outs here, where you can also view photos taken during the event. A report on the seminar written by Mark Euser and Thom Sigtermans will also appear shortly in the Weekblad voor fiscaal recht (in Dutch) and the EC Tax Review (in English).
September 2018 – November 2018, every Tuesday (14:00 – 21:00)
The next EFS Post-Master in Indirect Taxes (in Dutch) starts on Tuesday, 4 September 2018.
The programme comprises weekly afternoon and evening sessions (completion date: 27
November 2018), focusing on day-to- day practice and covering all the latest issues in VAT,
including developments in tax liability, place of supply, taxable amount, deduction of input VAT
Click here for more information.
A4 brochure: in preparation
Module 1, Monday 24 – Friday 28 September 2018
Module 2, Monday 5 – Friday 9 November 2018
The next EFS Post-Master in EU Customs Law starts in autumn 2018. The interactive programme (in English), focusing on international business and with opportunities for international networking, comprises two one-week modules for a maximum of 25 participants. The first module discusses general issues in EU customs law and the second comprises in-depth training in strategic and business issues in customs.
Click here for more information.
In the spring of 2018, 5-9 March and 11-15 June, EFS organises the next edition of the Dutch language programme on Direct Taxation.
The programme is held in two modules of one week each. The first module will examine the European and international tax implications for businesses, investors and cross-border employment. The second module will focus on base erosion and profit shifting by multinationals. Click here for more information about the Post-Master International and European Tax Law.
EFS is proud to have been a co-sponsor and organiser of the 2nd International Seminar on Special Tax Zones, hosted by the Erasmus School of Law (ESL) and the International Bureau of Fiscal Documentation (IBFD), at the Erasmus University Rotterdam campus on Tuesday, 11 April 2017.
Special Tax Zones (STZ) are areas where tax regulations are more attractive than the generally applicable tax systems in the surrounding jurisdiction or country. The seminar was attended by academics from 14 universities across 4 continents, including researchers from South America, China, Russia, South Africa and Europe. It formed part of IBFD’s ongoing research project seeking to counter the commonly held view that all preferential tax arrangements applying in geographical areas within a tax jurisdiction qualify as a tax haven or involve tax evasion or the like. The event contributed to the IBFD’s research project by addressing issues such as constitutional, tax treaty, business and other relationships with Special Tax Zones. As well as 8 key note speakers and 3 ‘trivia’ speakers, the seminar included panel sessions during which research members were able to share valuable comments and ideas with the audience.