Information: Taxation in a digitising world and other past seminars

 October 11, 2017

Seminar ‘Taxation in a digitising world: Solutions for corporate income tax and value added tax’

On 11 October 2017 EFS held its annual direct tax-related seminar, this year focusing on Taxation in a digitising world and its solutions for corporate income tax and value added tax. Speakers included the chairman Maarten de Wilde (EFS/ESL/ Loyens & Loeff), Professor Rita de la Feria (University of Leeds), Nicolas Colin (Université Paris-Dauphine) and Rogier Vanhorick (Deloitte). Prof. Peter Kavelaars (Erasmus School of Economics, University of Curaçao, Deloitte) was Seminar Director. You can download the seminar hand-outs and view the photos here.

A report of the seminar, written by Martijn Schippers LLM and Constantijn Verhaeren, will also appear shortly in the Weekblad voor fiscaal recht/WFR (in Dutch) and the EC Tax Review (in English).

Summary

The EFS autumn seminar on 11 October 2017 was dedicated to taxation in a digitising world and the challenges and solutions for corporate income tax and VAT.

Rita de la Feria was the first international speaker to present her views on these topics. In her eyes, the current political approach of ring-fencing the digital features of the economy is too narrow. There is no digital economy; instead, the entire economy is becoming digitised. She challenged the audience to look at the bigger picture and to find tax solutions applying to the economy as a whole. She did not see the anti-avoidance measures resulting from the BEPS project as representing a step forward as these address the symptoms, but not the causes of the current problems. In her view, therefore, more wide-ranging reform is needed. Taking account both of the need for legitimacy and the ability to levy taxes, De la Feria presented the CCCTB and a destination-based corporate income tax as possible solutions.

The second speaker, Nicolas Colin, provided insight into the five technological revolutions over the past two centuries, with a recurring pattern being a turning point after the bursting of the bubble. The bubble of the fifth technological revolution – the digital revolution – has burst and we are now at the point where governments urgently need to start acting to deal with and anticipate the digitally-driven challenges to the tax legislation currently in place. The fundamental changes we are now seeing include a company’s value no longer being created within the company, but instead being dependent on external factors such as numbers of network participants and users. Meanwhile passive customers at the end of the supply chain are becoming active and shifting to the middle of the chain. As well, therefore, as dealing with technical, procedural and political obstacles, tax reform also needs to overcome these challenges.

The final speaker, Rogier van Horick, showed the audience how we are still tending to think linear, but need to start thinking globally and to accept the concept of exponential growth leading to disruption. This feature of the digitised world may initially have gained ground slowly, but is now overrunning every aspect of the economy. Tax legislation is consequently being challenged, while definitions and tax reference points in current VAT legislation, for example, have become outdated. Our tax framework needs to be overhauled and we have to start devising new solutions. In the case of VAT, however, the destination principle is not the solution as it will result in enforcement problems. Should we therefore introduce cash flow taxes or tax values, or could a solution be found in revenue sharing?


 February 2, 2017

Seminar ‘Brexit: Consequences for Trade, VAT and Customs’

On 2 February 2017 EFS held its annual indirect tax-related seminar, this year focusing on Brexit and its consequences for trade, VAT and customs. Speakers included the chairman Professor René van der Paardt (EFS/ESE/AKD), Professor Fabian Amtenbrink (ESL/College of Europe/EURO-CEFG), Professor Thierry Charon (HUB/Loyens & Loeff/VAT Club), Professor Walter de Wit (EFS/ESL/EY), Emeritus Professor Han Kogels (ESL), Marlon van Amersfoort (Shell), Werner Engelen (LEGO), Godfried Smit (EVO – Fenedex) and Huub Stringer (ABN AMRO).

You can download the seminar hand-outs and view the photos here.

A report of the seminar, written by Martijn Schippers LLM, has been published in the Dutch Weekblad voor fiscaal recht/WFR 2017/72 March 2017 and has also been published in EC Tax Review 26#2 – April 2017

You can also find these articles for free on this site.

Summary

After an introduction by the chairman, Professor René van der Paardt (EFS/ESE/AKD), the three main speakers addressed over 200 participants from more than 10 EU countries and working for consultants, government organisations, law firms, universities and the business world.

The first speaker, Professor Fabian Amtenbrink (ESL/College of Europe/EURO-CEFG), discussed the legal implications of Brexit, using facts and figures to show why the referendum turned out as it did and ‘leave voters’ were able to win a majority. The various legal opportunities (or lack of them) available under Article 50 TFEU were then explored, with Professor Amtenbrink explaining which agreements on future relations could and possibly would need to be entered into between the UK and the EU during the exit process and how these could be negotiated. Lastly he discussed the possible scenarios for future relationships between the UK and the EU, how likely each of these scenarios was and the implications of each of them individually.

Professor Thierry Charon (HUB/Loyens & Loeff/VAT Club) then went on to explain the consequences of the various scenarios from a VAT perspective, focusing specifically on the practical implications of the UK’s exit from the EU and explaining how Brexit could also result in some new opportunities in the field of VAT. These included the possibility for the UK to amend its VAT legislation to create opportunities for UK businesses by, for example, increasing the pro rata in certain situations.

The next speaker was Professor Walter de Wit (EFS/ESL/EY), who discussed Brexit from a customs perspective and explained how the customs law implications differed in each scenario. He explored the implications of the UK reverting to WTO rules, of opting to remain part of the Customs Union and of signing a free trade agreement with the EU. In doing so he referred specifically to the consequences for the origin rules, the administrative implications of Brexit and also the extent to which the UK can set its own customs tariffs in the various scenarios.

It was then time for Emeritus Professor Han Kogels (ESL) to integrate these talks in his role as chairman of the panel discussion. His introduction was followed by a discussion between panel members Godfried Smit (EVO), Werner Engelen (Lego), Marlon van Amersfoort (Shell) and Huub Stringer (ABN AMRO), who exchanged thoughts on Brexit from the perspective of a multinational. During this discussion participants in the audience also made their views known, with plenty of opportunity to engage with the panel and the main speakers. As well as technical discussions of tax issues, other Brexit-related implications for businesses were explored. One of the questions raised concerned why ‘leave voters’ were able to win a majority in the referendum. Wasn’t the vote an extremely irrational decision by angry citizens who felt their voices were not being heard? And would the referendum have turned out differently if it had been left up to businesses to decide? These and other questions at the seminar provoked lively, in-depth discussions.


 October 6, 2016

Seminar ‘Rechtsmisbruik, op zoek naar de aansluiting tussen Europees en Nederlands belastingrecht’

On 6 october 2016 EFS organized her annual direct tax related seminar. The topic of this years’ conference was: ‘Tax abuse: Aligning EU concepts with Netherlands taxation’. With Conference Chairman Professor Peter Kavelaars (Erasmus School of Economics; University of Curacao; partner at Deloitte), Professor Luc de Broe (KU Leuven; partner at Laga), Professor Ad van Doesum (Maastricht University; tax adviser at PwC) and Professor Reinout Kok (Erasmus School of Law; partner at EY). Please click here to look through the hand-outs of this seminar. Please click here to look through the photos of this seminar.

A report of the seminar will be published in the Dutch Weekblad voor fiscaal recht (WFR). The report will also appear in English in EC Tax Review.
We’ll keep you informed about this.


 February 3, 2016

Seminar BEPS and transfer pricing, but what about VAT and Customs?

On 3 February 2016 EFS organized her annual indirect tax related seminar. The topic of this years’ conference was: “BEPS and transfer pricing, but what about VAT and Customs?” With Prof. dr. René van der Paardt (conference chairman), Ronald van den Brekel MSc, Prof. dr. Herman van Kesteren and Prof. dr. Walter de Wit. Please click here to look through the hand-outs of this seminar. Please click here to look through the photos of this seminar.

A report of the seminar, written by Martijn Schippers LLM, EFS/EUR, has been published in the Dutch Weekblad voor fiscaal recht (Wfr 2016/63) – March 2016.

The report has also appeared in English in EC Tax Review (25#3) – June 2016.

You can also find these articles for free on this site.


 September 29, 2015

Seminar Hybrid Entities

On Tuesday, 29 September 2015 EFS organised an English-language seminar on hybrid entities. The topic of this years’ conference is: “Hybrid Entities; avoidance of double (non-) taxation under the Parent-Subsidiary Directive and the OECD Model Tax Convention”. Please click here to look through the hand-outs of this conference.


3 februari 2015

Seminar Post-Master Indirecte Belastingen & Post-Master Douane

Op 3 februari 2015 vond op de Erasmus Universiteit het seminar plaats genaamd: ‘Centralisatie en vereenvoudinging in btw- en douaneaangiften’. Klik hier om de hand-outs te downloaden.


25 september 2014

Slotseminar Post-Master Internationaal en Europees Belastingrecht

Op 25 september 2014 vindt op de Erasmus Universiteit in samenwerking met ESL Maritime & Transport Tax Law een seminar plaats genaamd: ‘Staatssteun in en rondom zeehavens’. Klik hier om de hand-outs te downloaden.


28 januari 2014

Slotseminar Post-Master Indirecte Belastingen & Post-Master Douane

Op 28 januari vond in het Novotel Rotterdam het jaarlijkse slotseminar van de Post-Master Indirecte Belastingen en de Post-Master Douane plaats. Klik hier om de hand-outs te downloaden. Het verslag verschijnt binnenkort in het Weekblad Fiscaal Recht.


27 november 2013

Najaarsseminar 27 november 2013

Op 27 november 2013 vond op de Erasmus Universiteit te Rotterdam het jaarlijkse najaarsseminar plaats. Het seminar droeg de titel: ‘FATCA en automatische gegevensuitwisseling’. Klik hier om de hand-outs te downloaden. Klik hier om het verslag te lezen (NB! U moet toegang hebben tot de Kluwer Portal).


11 juni 2013

Slotseminar/conference 11 juni 2013

Op 11 juni 2013 organiseerde EFS in samenwerking met Erasmus Law Review een seminar met als titel: “Company tax integration in the EU – a necessary step to neutralize ‘excessive’ behavior within the EU?”. Deze Engelstalige conference vond plaats op de campus van de Erasmus Universiteit. Klik hier om het verslag te lezen (NB! U moet toegang hebben tot de Kluwer Portal). Gratis toegang tot de artikelen van een aantal sprekers vindt u hier.

Om het programma te kunnen zien heeft u Adobe Acrobat Reader nodig. Deze kunt u hier gratis downloaden.

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