MASIT International Tax Policy Update - HEC Lausanne

Faculty of Business and Economics (HEC)
Faculty of Law, Criminal Justice and Public Administration
MASIT International Tax Policy Update
Tax Rulings and EU State aid rules/US and UK perspective on BEPS
February 3, 2015
The MASIT is kindly
sponsored by:
3
BACKGROUND AND OVERVIEW
As from 2015, the Master of Advanced studies in international Taxation of the University of Lausanne is committed
to offer periodical updates on important international tax
policy developments. In this first session, Mr. Pierpaolo Rossi
(Member of the Legal Service, EU Commission) will analyse
the growing importance of EU State aid rules in the field
of Tax Rulings, APA’S and Mismatch arrangements and
the importance of these rules for third countries such as
Switzerland. Indeed, on 17 December 2014 the European
Commission decided to enlarge the enquiry into tax ruling
practices under EU state aid rules to cover all Member States.
Professor David Rosenbloom (Director of the International
Tax Program at NYU and Partner, Caplin and Drysdale) will
then offer an overview of the most recent US position on
BEPS as well as on the reform of the US international tax system. Dr. Philip Baker (Senior Visiting Fellow at the University
of London and Barrister, Field Court Tax Chambers) will present the UK position on BEPS with a particular emphasis on
most recent developments such as patent boxes and the UK
tax on diverted profits. The speakers’ presentation shall then
be followed by a discussion with the audience, which we shall
moderate with Professor Guglielmo Maisto (Professor at the
Catholic University of Piacenza, Founding Partner, Maisto e
Associati).
This half day interactive seminar is intended to provide a
forum to discuss all of the foregoing issues. The seminar is in
particular aimed at senior practitioners, group tax counsels,
members of tax administrations, tax policy advisors and academic researchers.
We look forward to welcoming you in Lausanne and to our
fruitful discussions.
Yours sincerely,
Prof. Dr. Robert J. Danon
Professor of Swiss and international
taw law at the University of Lausanne
Program Director
Vikram Chand
Academic Coordinator
PROGRAM
8H30 – 8H50
8H55 – 9H00
REGISTRATION AND
WELCOME COFFEE
WELCOME ADDRESS
Prof. Robert Danon
9H00 – 9H40
EU STATE AID RULES AND TAX
RULINGS, APAS AND MISMATCH
ARRANGEMENTS
Mr. Pierpaolo Rossi
9H40 – 10H20
THE US REACTION TO BEPS
Prof. David Rosenbloom
10H20 – 10H50
COFFEE BREAK
10H50 – 11H30
THE UK REACTION TO BEPS (IN
PARTICULAR PATENT BOXES AND
THE UK TAX ON DIVERTED PROFITS)
Dr. Philip Baker
11H30-12H15
DISCUSSION WITH THE AUDIENCE
Moderators:
Prof. Robert Danon
Prof. Guglielmo Maisto
Panel speakers:
Mr. Alain Berlier
Group Tax Director, Metalor Technologies
Mr. Claude-Alain Barke
Tax Partner, PriceWaterhouseCoopers,
Lausanne
Mr. Vikram Chand
Dr. Raoul Stocker
Tax Partner, Bär & Karrer, Zurich
Mr. Markus Wyss
Partner, KPMG Zurich
<
Géopolis
Mouline
M
FEBRUARY 3, 2015
Dir
ec
tio
n
IDHEAP
èb
re
Ge
nè
Quartier
Mouline
Archives
Cantonales
ve
/B
er
ne
Ro
ute
Ferme de
la Mouline
Dir
ec
tio
BUD
n
La
Ro
us
ute
la
Rou
te d
e
Ch
am
la
-S
ud
Ch
GENERAL INFORMATION
>
be
ro
nn
Metro M1:
get out at the “UNIL Dorigny” stop.
OH F
UNIL-EPFL
L'Anthropole
re
ent
nic
L'U
Maison
Rose
%PSJHOZ
L'Internef
4PSHF
L'Amphipôle
La
L'Amphimax
m
ér
idi
enne
ISDC
lais
hab
uC
ed
nu
Ave
Quartier Centre
Allée
rigny
de Do
Avenue Forel
es
Quartier Dorigny
ue
hèq
nit
L'U
Serres
Le Biophore
Quartier Sorge
By car:
Parking outside with parking fee
(white zones).
For further information,
please contact Dalia Majzoub,
e-mail : [email protected]
Bus 30
Le Batochime
57, 33
TPM 5
Internef
Auditoire 271
'PPUCBMM
Le Génopode
SOS 2
ale
nton
e Ca
Rout
Cover: © istock.com
nn
Château
de Dorigny
rg
Bergerie
Le Cubotron
ava
e
nne
e
Ch
UNIVERSITY OF LAUSANNE
INTERNEF BUILDING
(SB
bero
Ferme
de Dorigny
So
ne
am
e
rg
So
la
de
la Gra
nge
Grange
de Dorigny
e la
ed
ut
Ro
an
de
L'Extranef
la
Villa
des Sports
4UBEF
Vestiaires
extérieurs
Quartier Lac
SOS 1
5FOOJT
#FBDI
7PMMFZ
Bus 30
Parc du
Bourget
Centre
nautique
1JTUFmOMBOEBJTF
Lac Léman
N
N
Faculty of Business and Economics (HEC)
Faculty of Law, Criminal Justice and Public Administration
Université de Lausanne | Internef | CH-1015 Lausanne
Tél. +41 21 692 28 30 | Fax +41 21 692 28 35
www.hec.unil.ch/masit