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International workshop on Comparative European Tax and R&D

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International workshop on Comparative European Tax and R&D

vendredi 26 avril 2019

Programme

 

Collective reviewing and discussion over the final draft statements and explanatory memorandum

 

9h30 : Collective discussion

Introduction : Executive Summary

Philosophical Shift in the CCTB project

Different Approaches to tax incentives

Conceptual Framework

Public Finance Theories
Tax Expenditures Theories

Nature of Statements (Sources of Tax Law)

Relations between tax and accounting

 

Methodology

Discussants : Georges Cavalier, Associate Professor, University of Lyon
Dr. Jasna Bogovac, Professor, University of Zagreb, Croatia
Dr. Balazs Gyenge, Ass. Lecturer, University of Szeged, Hungary
Pablo Guédon, PhD student, University of Lyon
Mehdy Ben Brahim, Questro International

10h30 : Break

 

10h45 : Tandem discussions

“R&D” Definition

1st tandem/group discussants :
Dr. Jasna Bogovac, Professor, University of Zagreb, Croatia
Pablo Guédon, PhD student, University of Lyon

 

Costs (for R&D) Definition

2nd tandem/group discussants :
Dr. Balazs Gyenge, Ass. Lecturer, University of Szeged, Hungary
Mehdy Ben Brahim, Questro International

 

12h30 Lunch at “La Tassée”

 

14h00 : Video script presentation

Discussant : Pablo Guédon, PhD student, University of Lyon

 

15h00 : Cross-topics papers presentations

The R&D concept in Comparative European tax law To what extent should Research in Services, Social Sciences, Humanities, Arts ?
Georges Cavalier, Associate Professor, University of Lyon

What about Digital Economy Business Model and Design ?
Pablo Guédon, PhD student, University of Lyon

Basic research or commercial purpose : Should a commercial objective be included in the concept ?
Dr. Jasna Bogovac, Professor, University of Zagreb, Croatia

The R&D expenditure in comparative and European tax law : Personnel expenses: which staff, which expenses ?
Dr. Balazs Gyenge, Ass. Lecturer, University of Szeged, Hungary

16h30 : Break

16h45 : Review country reports

French Report
Georges Cavalier, Associate Professor, University of Lyon
and Mehdy Ben Brahim

Polish Report
Prof. Ziemowit Kukulski
and Dr. Malgorzata Sek, University of Lodz

17h00 : End


Université Lyon 3
Caillemer Conference Room
6 Cours Albert Thomas
69008 Lyon

Université Jean Moulin - Lyon 3
Faculté de Droit
Centre de Recherches Financières et Fiscales
Equipe de Droit Public de Lyon