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EU Tax Law Pecularities-BC8

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					                              ANNUAL POSTGRADUATE STUDENTS’
                              EU TAX CONFERENCE 2011

                              Friday 18 March 2011

                              Venue: Institute of Advanced Legal Studies, 17 Russell
                              Square, London WC1B 5DR

                              Website: www.sas.ac.uk/events/view/8869




                EU Tax Law Peculiarities
9.00-9.30         Registration and Coffee

9.30 - 9:50       Introduction
                  Professor Gerard Meussen (Conference Chair)

9.50 - 10:10      ECJ demonstrates consistency in Lidl Belgium
                    Esther Berghauser, IALS

10.10 – 10.30     Austria's new § 10,5 KStG
                    Carolin Schoenherr

10.30 – 10.50     The relationship between local taxes in Belgium and EU Law
                    Tom Engelen, QMUL

10.50 – 11.10     General Interest grounds of justification for restricting fundamental freedoms:
                    are they accepted by the ECJ?
                    Iva Angelova, QMUL

11.10-12.00       Coffee break
11.40 – 12.00     X Holding: An application of or diversion from Marks & Spencer?
                    Jessica Sullivan, IALS

12.00 – 12.20     Impact of EU Law on the UK Direct Tax System
                    Grahame H J Turner, IALS

12.20 – 12.40     ‘SGI – in principle nothing new but nevertheless one of the most significant
                    decisions in direct taxation’
                    Matthias Thom, QMUL

12.40 – 13.00     Commission v. Portugal: Interest taxation and EU Fundamental Freedoms
                    Rita M Correia da Cunha, QMUL

13.00-2.00        Lunch

2.00 - 2.15       BNA presentation
2.15 - 2.35   On the impact of the extension of the Freedom of Movement of Capital to Third
                Third Countries. A special reference to the Portuguese tax framework
                Antonio Pedro Braga, IALS

2.35 - 2.55   Haribo: Relief of economic double taxation of portfolio dividends
                Mafalda Martins Alfaiate, QMUL

2.55 - 3.15   EU law and Double Taxation Treaties: the 'limitation on benefit' clause
                Calum Maguire, IALS

3.15 - 3.40   Freedom of movement of capital for 3rd countries – is there any freedom in
                practice?
                Dana Tokmurzina and Mauricio Valenzuela, QMUL

3.40-4.20     Tea
4.20 - 4.40   Why European Companies did not become an attractive tax planning vehicle?
                Alexandra do Nascimento Goncalves, QMUL

4.40 - 5.00   An EU perspective on the Danish Exit Tax rules
                Tanja Warschow, QMUL

5.00-5.20     Foreign Account Tax Compliance Act (FATCA ) – just another tax compliance
                rule?
                Lars Goldhammer, QMUL

5:20-5.40     Dr Tom O’Shea

5:40- 6.00    Professor Gerard Meussen - Chairman’s Closing Remarks

6.00          Reception
                                   Students’ EU Tax Conference 2011

                                         EU Tax Law Peculiarities


                                                 SPEAKERS

Professor      Gerard Meussen - PhD in taxation at the Radboud University Nijmegen (Comparative Aspects of
Gerard         Valuation of Assets for Profit Taxation), he worked as a lecturer and associate professor of tax law
Meussen        at Tilburg University, as a senior researcher at the Center for Company Law of Tilburg University.
               He was a tax inspector at various tax offices, dealing with corporate and personal income tax. He
               also worked for the legislative department of the Ministry of Finance in The Hague. Since 2003 he
               is a full time professor in tax law at the Radboud University Nijmegen, The Netherlands. Mr.
               Meussen has been a technical advisor at Ernst & Young Tax Consultants in Rotterdam, since 2003
               he is a tax adviser (off counsel) for BDO Tax Consultants in Tilburg. He is a member of the
               Editorial Board of „European Tax Case Tracker for the Netherlands, LexisNexis Publishers,
               London. He is a peer reviewer for the World Tax Journal published by IBFD Publishers in
               Amsterdam. Since December 1999 he is a part time judge at the Lower Tax Courts of Amsterdam
               and Arnhem (The Netherlands).

Esther         Currently student at M.A. in Taxation at IALS. LL.B., King‟s College London 2010
Berghauser

Carolin        Expert on investment banking. Caroline holds degrees in business and philosophy from the
Schoenherr     Technical University of Berlin, Germany.

Tom Engelen    Current student at LL.M Tax Law, Queen Mary, University of London. Tom holds a Bachelor of
               Laws (2008) and a Master in Laws (2010) in the Catholic University of Leuven.

               Current student at LL.M. in Tax Law at Queen Mary, University of London. Iva holds a LLB
Iva Angelova   Honours Degree University of Leicester and has been awarded mini pupilages in a law firm in
               Cyprus over the last years and became a specialist at the Corporate Law department.

Jessica        Currently student at M.A. in Taxation at IALS. Jessica graduated in accountancy from the
Sullivan       University of Malta in 2009. She worked at KPMG Malta within the tax department for a year
               prior to commencing her current studies.

Grahame H J    Specialist in UK taxation 1979 to 2002, primarily corporation tax and VAT, latterly as head of tax
Turner         compliance and advisory in listed banking groups and director. LLM (Tax) at QMUL (CCLS)
               part-time Oct. 2005 – 2007. LexisNexis: ADIT paper 3 (EU Option) course creator and tutor Jan.
               2008 – March 2010. KCL: Visiting Tutor LLM EU Tax Law course convener and teacher 2009/10

Matthias       Currently student at LL.M. in Tax law student at Queen Mary, University of London. Matthias
Thom           graduated from the Humboldt University of Berlin in 2009. Prospective PhD student at the
               Humboldt University of Berlin.

Rita M         Currently is conducting research at Queen Mary, University of London under Prof. O´Shea´s
Correia da     supervision. Rita holds an LL.M. in International Taxation (New York University School of Law,
Cunha          New York, 2009). She graduated from Universidade Católica Portuguesa, Lisbon in 2005. She is a
               member of the Portuguese Bar Association (2008) and of the New York Bar Association (2010).

Antonio        Law Degree (Portuguese Catholic University Law School, 1997). Postgraduate Studies in Finance
Pedro Braga    (Porto Management School, 2004). Currently in the 2nd year student of the MA in Taxation
               (IALS). Tax Lawyer, currently working as a Senior Associate at Morais Leitão, Galvão Teles,
               Soares da Silva, a Portuguese Law firm. Expertise on national and international corporate taxation
               of finance, industrial and commercial companies, including other subjects such as VAT, real estate
               taxation and tax litigation as well.

Mafalda        Currently student at LL.M. in Tax Law at Queen Mary, University of London. Mafalda graduated
Martins        from the University of Lisbon School of Law in 2004. She worked as Tax Trainee Jurist at the
Alfaiate       Portuguese General Directorate of Taxes (Lisbon, Portugal) and has been working as Associate
               Tax Lawyer at Galhardo Vilão, Torres - Sociedade de Advogados (Lisbon, Portugal), since 2007.

Calum          Currently student at M.A. in Taxation at IALS. Calum graduated from Aberdeen University in law
Maguire        (LLB (Hons).

Dana           Dana is currently a student at LL.M. in Tax Law at Queen Mary University of London. Since 2004
Tokmurzina     worked for the Department of International Taxation of the Tax Authorities of Kazakhstan. She
               has two university diplomas on law and finance with distinction and hold Kazakhstan scientific
and            degree of Candidate of Legal Sciences (equivalent to PhD). She is a IBFD correspondent for
               Kazakhstan.
Mauricio       Mauricio is currently a student at LL.M. in Tax Law at Queen Mary University of London. Since
Valenzuela     2006 he has worked in the Tax&Legal services department at PwC Chile holding since 2009 the
               position of Tax Supervisor. He is also candidate to obtain the Masters Degree in Tax Law at the
               University of Chile

Alexandra do   Currently student at LL.M. in Commercial/Corporate Law at Queen Mary University of London.
Nascimento     Qualified Lawyer in Angola and Portugal. Alexandra graduated from the University of Lisbon
Goncalves      Law School, and holds a post-graduate from the Portuguese Catholic University of Lisbon
               (Commercial Law) and INDEG-ISCTE, University of Lisbon (Taxation).

Tanja          Currently student at LL.M. in Tax Law at Queen Mary University of London. Tanja Warschow
Warschow       worked in a trainee position with the Legal Adviser to the Danish Government, Law Firm Poul
               Schmidt Copenhagen while studying for a LLM at University of Southern Denmark. Furthermore,
               she participated in the "Willen C Vis International Arbitration Moot" 2007/2008 in Hong Kong
               and Vienna.

Lars           International tax advisor specialist in Emerging Markets and Financial Service Tax. Over the last
Goldhammer     14 years, Lars has been working both as an advisor with PWC and in-house across a number of
               industries. Currently, he is a Senior Tax Manager with Standard Chartered Bank, London and a
               part-time LLM student at Queen Mary University of London. He holds German and UK
               qualifications in tax and a market leading qualification in Islamic Finance.

Thomas         Dr Tomas O‟Shea is a member of the Centre for Commercial Law Studies (CCLS) and a Tax
O’Shea         Consultant. His special interests are extensive covering all UK taxes, EU and International Tax
               law, policy reform, and tax research. He has also lectured and conducted tax seminars at a number
               of other institutions around the world including the International Tax Academy and Summer Tax
               Programme of the IBFD, Amsterdam, The Netherlands; the LLM Tax Programme of the
               University of Vienna; the Academy of European Law, Trier, Germany; ATAX, University of New
               South Wales, Sydney, Australia; the Universidad Torcuato di Tella, Buenos Aires, Argentina; the
               University of Sao Paulo and Fundacao Getulio Vargas, Sao Paulo and Rio de Janeiro, Brazil and at
               the Institute of Advanced Legal Studies, London.
               Tom has published a leading book on EU Tax Law issues entitled “EU Tax Law and Double Tax
               Conventions” and writes regularly for Tax Notes International and Worldwide Tax Daily
               electronic journals, and contributes also to EC Tax Journal and EC Tax Review. In 2008, he was
               appointed a co-editor of Informa‟s International Tax Report and as a correspondent for the Kluwer
               tax journal entitled Highlights and Insights on European Taxation.
                         Students EU Tax Conference 2011 - EU Tax Law Peculiarities

                                                   Friday 18 March 2011

                                                REGISTRATION FORM

   First name(s):                                                                 Title (Prof, Dr, etc):
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Fee                 Full Rate: £60.00
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               Note: QMUL and IALS students may attend free but must register in advance



Method of
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                     form to Belinda Crothers, IALS, 17 Russell Square, London WC1B 5DR.
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   Please return by Monday 15 March to: Belinda Crothers, IALS, 17 Russell Square, London WC1B 5DR.
          Tel: + 44 (0)20 7862 5841. Fax: +44 (0)20 7862 5850. Email: Belinda.Crothers@sas.ac.uk

				
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