sorbonne tax thesis award

Bientôt fans, merci !Pourquoi pas vous ? Ne plus afficher cette fenêtre IRJS » Sorbonne-Taxation Department » Thesis award » Thesis award 2014 The Sorbonne Tax Law thesis award 2014 has been awarded to Mme Rita SZUDOCZKY for his thesis The sources of EU law and their relationships : Lessons for the field of taxation presented at the Universiteit van Amsterdam.     [ Haut de page ] [ Imprimer ] .
Fiscal Institute Tilburg Introduction Program / Courses Apply Contact Subject This seminar in International Tax Law takes place each year. The subject area is 'The European Harmonization of Tax Law' and each year a different theme is explored and studied.The 'Potential Impact of BEPS on Tax Systems' is the topic for next Wintercourse in 2016, taking place in Vienna. In this program both students and researchers contribute. Therefore, this program provides both an intensive instructional part as a joint scientific publication by the researchers.Participating universitiesThis intensive program of EUCOTAX (European Universities COoperating on TAXes) is based on the desire of the participating universities to set up a permanent structure in order to stimulate the instruction in and research on European aspects of Tax law. Erasmus subventionThe EUCOTAX Wintercourse received an Erasmus subvention from the European Union in several editions. This certainly emphasizes the European dimension of the project. Impression EUCOTAX Wintercourse Program The main subject area of the program is the European Harmonization of Tax Law. Writing an essayThe students of the participating universities, who are all close to graduation, write an essay regarding a subpart of the general issue. The preparation of this essay takes place at the home university during the semester before the start of the intensive seminar. The students are supervised by a lecturer of the home university. The essays are exchanged some weeks before the start of the intensive seminar, and serve as a basis for a presentation given by each student during the seminar. SeminarThe intensive week starts with a seminar (mostly) concerning the general issue. One of the professors of each university gives an introduction on the national approach in his country. After these introductions a panel-discussion takes place. This.
Home > IBFD Products > Shop > Reorganization Clauses in Tax Treaties return to product list Summary Table of Contents Authors & Editors Reviews Reorganization Clauses in Tax Treaties Winner of the EATLP European Academic Tax Thesis Award 2012 and the Sorbonne Tax Law Thesis Award 2013. Why this book? Reorganization Clauses in Tax Treaties analyses the tax consequences of corporate reorganizations in the context of tax treaty models and the solutions adopted in the global tax treaties network. The book also proposes solutions to be implemented in the model tax treaties in order to deal with cross-border reorganizations. Taxation of mergers and corporate reorganizations is often regarded as one of the most complex aspects of developed tax systems. Contrary to the general realization principle, transfers of assets and liabilities in the course of corporate reorganizations are not taxed when they occur. Instead, recognition of the capital gains arising from such transfers is deferred through different mechanisms under preferential tax regimes with the objective of granting corporate reorganizations a tax neutral treatment. However, this tax neutrality might be jeopardized when the effects of corporate reorganizations cross borders. So long as tax treaties do not cater for any special provisions dealing with the effects of corporate reorganizations, cross-border reorganizations will be hampered with the risks of overtaxation, while at the same time global tax neutrality will be compromised due to the inconsistent tax treatment of these transactions from a cross-border perspective. Only a few countries have dealt with issues originating from cross-border reorganizations in their tax treaty network. Nonetheless, the solutions adopted in the current situation do not provide satisfactory results when analysing the tax consequences of corporate reorganizations from a global.
The European Academic Tax Thesis Award is a joint initiative of the European Commission (Directorate General Taxation and Customs Union) and the European Association of Tax Law Professors (EATLP). It was launched in December 2006 and is meant to be awarded on a yearly basis. The prize consists of an invitation by the European Commission to Brussels, where the author presents the awarded thesis to interested EU officials (the Commission reserves the right to invite other persons as well); the travel expenses and hotel accommodation are borne by the Commission. Theses to be considered for the award are academic works on issues of comparative, European and/or International Tax Law. Any author younger than 35 may apply. The full text of the thesis should be attached to the application; in addition, a summary should be submitted in English. A jury selects up to three theses defended within the respective calendar year. The jury consists of members of the Academic Committee of the EATLP. The actual composition of the jury is determined on a case by case basis. 2012 award The European Academic Tax Thesis Award was awarded on 2 June 2012. The two prize-winners and their respective subjects are: 2011 award The European Academic Tax Thesis Award was awarded on 4 June 2011. The three prize-winners and their respective subjects are: 2010 award The European Academic Tax Thesis Award was awarded on 29 May 2010. The three prize-winners and their respective subjects are: 2009 award The European Academic Tax Thesis Award was awarded on 10 June 2009. The three prize-winners and their respective subjects are: 2008 award The European Academic Tax Thesis Award was awarded on Thursday 10 July 2008. The three prize-winners and their respective subjects were: 2007 award The European Academic Tax Thesis Award was awarded for the first time on Friday 8 June 2007 (see photo(64 kB)). The five.
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