EFS Conference: ‘Similarities between artist/sportman taxation and Pillar 1 (and 2) and how to learn from VAT developments’
Wednesday, 2 November 2022 | 13:30h – 18:00h | Van Donge & De Roo Stadium (Excelsior stadium)
EFS, Erasmus University Rotterdam, will provide an outlook on the similarities between artist/sportman taxation and Pillar 1 (and 2) and if the new systems could learn from VAT developments.
On 2 November 2022, EFS is organizing its concluding seminar for the two post-master programmes, in international and European tax law and in EU VAT. The theme of the conference will be: ‘Similarities between artist/sportsman taxation and Pillar 1 (and 2) and how to learn from VAT developments’. This subject will be approached from two sides: the side of direct taxes and from indirect taxes. Five speakers will give their views on the developments which are currently taking place.
States are working together to develop a new nexus for direct company taxation. It will not be based on permanent establishments, but on the sale of the services in the states of the consumers. The OECD has developed the system of Pillar 1 to divide the taxing right over the states involved. This looks similar to the taxation of artists and sportsmen with Article 17 OECD Model. What can these two tax systems learn from each other?
For VAT, EU states are already cooperating for the collection of taxes and exchange of information for a long time, while platforms are created where companies can declare their foreign sales and pay their VAT. Can these developments be examples for artist and sportsman taxation and Pillar 1 (and 2)?
We are pleased to invite tax professionals from the Netherland and abroad working in consultancy and practice, for government authorities and tax administrations, international organizations, industry and academic world to attend this conference.
The conference will officially mark the completion of the two 2022 EFS post-master programmes, in international and European tax law and in EU VAT.
The conference is free of charge and participants are eligible for 4 Permanent Education points.
We look forward to welcoming you on Wednesday, 2 November 2022!
Programme
| 14:00 – 14:10 | Welcome – Maarten de Wilde |
| 14:10 – 14:30 | Introduction artist and sportman taxation – Dick Molenaar |
| 14:30 – 14:50 | Introduction taxation of global companies – Maarten de Wilde |
| 14:50 – 15:10 | Problems with artist and sportsman taxation – Luis Durá Garcia |
| 15:10 – 15:40 | Break |
| 15:40 – 16:00 | Explanation of plans with Pillar 1 (and 2) – Stefaan de Baets |
| 16:00 – 16:20 | Platforms for VAT returns and payments – Jurrian Lock |
| 16:20 – 16:40 | Cooperation between states for collection of VAT – Anne Jansen |
| 16:40 – 17:20 | Panel discussion |
| 17:20 – 17:30 | Conclusions – Maarten de Wilde |
| 17:30 – 18:30 | Drinks and networking |
Location
Van Donge & De Roo Stadion
Excelsior Stadium
Woudesteinzaal
Honingerdijk
3062 NX Rotterdam
The Netherlands
Seminar Chair
Prof. Maarten de Wilde
Erasmus School of Law, EFS, PwC
Speakers
dr. Dick Molenaar
Erasmus School of Law, All Arts Tax Advisers
Luis Durá Garcia
University Valencia, Durá Tax & Legal
Stefaan de Baets
PwC Belgium
Anne Jansen
Erasmus School of Law, Deloitte
Jurrian Lock
University Leiden
About EFS, Erasmus University Rotterdam
EFS has been a leading education and research institute in the fields of indirect taxes (VAT and customs duties) and direct taxes (personal, corporate and source taxation) in a European and wider international context for over 30 years. EFS aims to pursue and promote academic education and research exploring the implications of international, and particularly EU, law for national tax systems. As well as regularly hosting academic symposia, conferences and lectures, EFS offers a wide range of post-master programmes and top-level seminars.
EFS programmes are taught by renowned professors and guest speakers, whose experience and reputation in their specialised fields guarantee high educational standards. The programmes are designed for tax specialists with several or more years of professional experience, with the diversity in the backgrounds of participants and speakers making EFS a unique network platform for exchanging knowledge.
