|
|
| PROGRAMME | printable version |
|
| 8.45-9.15 | REGISTRATION |
| 9.15-9.30 |
INTRODUCTION Guglielmo Maisto Catholic University of Piacenza |
| 9.30-11.00 |
CIVIL VS. COMMON LAW SYSTEMS Taxation of immovable property from a civil law perspective Daniel Gutmann University of Paris I - Panthéon-Sorbonne Taxation of immovable property from a common law perspective Jonathan Schwarz King’s College London |
| 11.00-11.30 | COFFEE BREAK |
| 11.30-12.45 |
UE LAW (CONT.) EU direct tax law Pasquale Pistone Vienna University of Economics and Business EU indirect tax law Andrea Parolini Catholic University of Piacenza |
| 12.45-14.00 | LUNCH |
| 14.00-15.00 |
SELECTED ISSUES IN TAX TREATY LAW The evolution of Art. 6 of the OECD Model Convention Jacques Sasseville Tax Treaty Unit of the Fiscal Affairs Division, OECD The notion of immovable property in tax treaties Michael Lang Vienna University of Economics and Business |
| 15.00-15.30 | COFFEE BREAK |
| 15.30-16.30 |
SELECTED ISSUES IN TAX TREATY LAW (CONT.) The relationship between Art. 6 (income from immovable property) and Art. 7 (business profits) of the OECD Model Convention Nicola Saccardo Maisto e Associati Permanent establishment non-discrimination and other treaty issues regarding immovable property Elena Varyichuk Vienna University of Economics and Business |
| 16.30-17.00 |
CONCLUSIONS Augusto Fantozzi Rector at Università Giustino Fortunato di Benevento |