Presentation

Our Conference aims at presenting and discussing the most interesting tax treaty cases in a hybrid way, which were decided in or published not earlier than in 2023 all over the world. We are grateful that outstanding experts of 27 jurisdictions coming from five continents agreed to present the most relevant decisions taken in their countries. The Conference covers 37 tax treaty cases. The main topics we identified have been clustered into eight “baskets” which will be dealt with in our eight conference sessions :

• Session 1 - Interpretation and Residence
• Session 2 - Permanent Establishment
• Session 3 - Business Profits, Dividends, Interest and Capital Gains
• Session 4 - Beneficial Ownership
• Session 5 - Income from Immovable Property and Royalties
• Session 6 - Employment Income, Directors' Fees, Government Services and Other Income
• Session 7 - Relief from Double Taxation
• Session 8 - Assistance in Tax Collection and Abuse of Tax Treaties

In each session of the hybrid conference, tax treaty cases will be presented and subsequently analyzed in a critical discussion. This discussion includes the possible impact of the cases on the interpretation and application of tax treaties in other countries. Participants are invited to join the discussions actively. The scientific results of the conference will be published in a book by the IBFD in cooperation with Linde. Please, see the program for further details.

With :

Prof. Dr. Eric Kemmeren, Professor at the Fiscal Institute Tilburg - Tilburg University
Prof. Dr. DDr.h.c. Michael Lang, Head, Institute of Austrian and International Tax Law WU - Vienna University of Economics and Business
Prof. Dr. Peter Essers, Professor at the Fiscal Institute Tilburg - Tilburg University
Prof. DDr. Georg Kofler, Professor at the Institute for Austrian and International Tax Law WU - Vienna University of Economics and Business
Dr. Cihat Öner, LL.M., Associate Professor at the Fiscal Institute Tilburg - Tilburg University
Prof. Dr. Jeffrey Owens, Professor at the Institute of Austrian and International Tax Law WU -Vienna University of Economics and Business
Dr. Mart van Hulten, LL.M., Assistant Professor at the Fiscal Institute Tilburg - Tilburg University
Prof. Dr. Pasquale Pistone , Professor at the Institute of Austrian and International Tax Law WU - Vienna University of Economics and Business
Prof. Dr. Alexander Rust, Professor at the Institute of Austrian and International Tax Law WU - Vienna University of Economics and Business
Prof. Dr. Josef Schuch, Professor at the Institute of Austrian and International Tax Law WU - Vienna University of Economics and Business
Prof. Dr. Claus Staringer, Professor at the Institute of Austrian and International Tax Law WU - Vienna University of Economics and Business
Prof. Dr. Karoline Spies, Professor at the Institute for Austrian and International Tax Law WU - Vienna University of Economics and Business
Prof. Dr. Daniel Blum, Professor at the Institute for Austrian and International Tax Law WU - Vienna University of Economics and Business
Prof. Dr. Rita Szudoczky, Professor at the Institute for Austrian and International Tax Law WU - Vienna University of Economics and Business
Dr. Marilyne Sadowsky, Assistant Professor, Université Paris 1 Panthéon-Sorbonne

Program

Monday, 13 May 2024

18:00 : Conference welcoming and cocktail reception

Tilburg University, Grand Café Esplanade, (in front of D Building) Warandelaan 2, 5037 AB, Tilburg

19:30 : End

Tuesday, 14 May 2024

09:00 : Hybrid session opens

17:25 : End

Wednesday, 15 May 2024

08:45 : Hybrid session opens

17:00 : Closure
Eric Kemmeren

The conference fee for the Conference on campus is EUR 1300, and online is EUR 650. A partial waiver of the participation fee may be granted to full-time academics and other full-time researchers who are employed at a university or other academic institutions (wherever located) and have been engaged in research activities related to the respective topic. These academics only pay EUR 155 for on campus ; EUR 25 for online participation. The fee for the students is EUR 25 for both on campus and online participation. Registration for on-campus participants is open up to and including 22-04-2024. Online participants can register up to and including 10-05-2024. The participation fee must be paid not later than 10-05-2024 and will not be refunded in the case of cancellation one week prior to the Conference. If you register ultimately on 31-03-2024, you are entitled to an early bird discount of 25% on the regular congress fees. You will pay EUR 975 for on-campus participation and EUR 487.50 for online participation.

Register here if you are interested in participating in the Conference. If you have any questions,

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