Universiteit Leiden

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Congres/symposium

Seminar “Conditional Withholding Taxation and BEPS”

Datum
16 november 2017
Tijd
Bezoekadres
Kamerlingh Onnes Gebouw
Steenschuur 25
2311 ES Leiden
Zaal
A051

“Conditional Withholding Taxation and BEPS”

16 November 2017

 

On Thursday 16 November 2017, Leiden University will organize a seminar on conditional withholding taxation and BEPS. The aim of the seminar is to bring recent developments in the US (the 2016 Model Treaty) and Germany (the introduction of a Lizenzschranke, a German rule limiting the deduction of royalties paid to foreign related parties that are subject to a low effective tax rate that will apply as of January 1 2018) together into a broader examination of the role of conditional withholding taxation in tackling BEPS (see for a paper on that topic https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2949840 also published in Bulletin for International Taxation, August 2017).  The seminar will be held at the Kamerlingh Onnes building, Steenschuur 25, Leiden. It will precede the defence of Dirk Broekhuijsen’s PhD thesis on a multilateral tax treaty.

Speakers:

Prof. Allison Christians – McGill University

Dr. Almut Breuer – Leiden University

Prof. Sjoerd Douma- University of Amsterdam

Dr. Jan Vleggeert – Leiden University

 

Contact and registration:

 

Participation is free of charge but subject to prior registration by sending the registration form to: Belastingrecht@law.leidenuniv.nl. Places are limited.

 

We hope to meet you for fruitful discussions on 16 November.

 

Yours sincerely,

Jan Vleggeert

 

 

Outline of Programme:

November 16th

Topic

Speaker

10:45-11:15

Registration

 

11.15-11.25

Opening 

Prof. Douma

11:25-11.55

The special tax regime clause in the 2016 US Model Income Tax Convention

 

Prof. Christians

11.55-12.25

Conditional withholding tax: a tax on tax planning

Dr. Vleggeert

12.25-13.10

Lunch

 

13.10-13:40

The “Lizenzschranke”

Dr. Breuer

13:40-14:10

Discussion

 

14.10-14.15

Closing