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
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