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					     Institut suisse de droit comparé
     Schweizerisches Institut für Rechtsvergleichung
     Istituto svizzero di diritto comparato
     Swiss Institute of Comparative Law
                                                                     Faculté de droit – School of Law
                                                                     Center of Commercial and Fiscal Law




  2nd Swiss Symposium on International Tax Law
                   Taxation of Trusts in Civil Law Jurisdictions

                                   17 November 2008
                        Beau-Rivage Hotel, Neuchâtel (Switzerland)




Organizing Committee:

Prof. Robert Danon, University of Neuchâtel, Co-director of the Center of Commercial and Fiscal Law
Prof. Eleanor Cashin Ritaine, Director of the Swiss Institute of Comparative Law (SICL)
Alfredo Santos, Master of Laws, Head of the SICL Library


Symposium management:

Swiss Institute of Comparative Law
Dorigny
CH-1015 Lausanne
Tel. +41(0)21 692 4911 – Fax +41(0)21 692 4949 – Website: www.isdc.ch
Contact person: Martine Do-Spitteler – e-mail: martine.do@isdc-dfjp.unil.ch



Sponsored by :
Registration – Information – Welcome

8h30 – 8h50             Registration

8h50 – 9h00             Welcome address
                        From the Dean of the School of Law, University of Neuchâtel

9h00 – 9h10             Introduction
                        Prof. Robert Danon

Morning session:          Recognition of Trusts and Taxation in Civil Law Jurisdictions

Chair:                  Mr. Enrico Gaspare

9h10 – 9h25             The Trust concept
                        Mrs. Joanna Wheeler

9h25 – 9h50             The Hague Convention on the Law Applicable to Trusts and on their
                        Recognition
                        Prof. Florence Guillaume

9h50 – 1010             A practical view on private law controversies surrounding Trusts
                        Mr. Alessandro Connelli


10h10 – 10h45           Overview of conceptual issues surrounding the tax treatment of Trusts

Chair:                  Mr. Hugues Salomé
General reporter:       Prof. Robert Danon
National reporters:     Prof. Michael Lang/Mrs. Katherina Kubik, Prof. Jacques Malherbe,
                        Mr. Jean-Marc Tirard, Dr. Christian Von Oertzen, Prof. Guglielmo Maisto,
                        Mr. Marco Felder, Mr. Jean-Blaise Eckert, Mr. Xavier Auerbach,
                        Mrs. Joanna Wheeler.

Content (inter alia):   • Recognition of a valid Trust relationship from a tax point of view
                        • Principles governing the fiscal characterization of a Trust relationship
                        • Impact of general tax principles (attribution rules, realisation of income,
                          substance over form/tax avoidance doctrine, constitutional principles etc.).

10h45 – 11h15           Refreshment Break

11h15 – 12h30           Creation of a Trust

Chair:                  Prof. Guglielmo Maisto
General reporter:       Prof. Robert Danon
National reporters:     Prof. Michael Lang/Mrs. Katharina Kubik, Prof. Jacques Malherbe,
                        Mr. Jean-Marc Tirard, Dr. Christian Von Oertzen, Prof. Guglielmo Maisto,
                        Mr. Marco Felder, Mr. Jean-Blaise Eckert, Mr. Xavier Auerbach,
                        Mrs. Joanna Wheeler.

Content (inter alia):   • Gift, inheritance and transfer taxes consequences associated with the
                          creation of a Trust
                        • Income and net wealth tax consequences associated with the creation of a
                          Trust.

12h30 – 14h00           Lunch Break
Afternoon session:          Taxation of Trusts in Civil Law Jurisdictions

14h00 – 15h15           Distributions made by Trusts (including liquidations distributions)

Chair:                  Mr. Jean-Marc Tirard
General reporter:       Prof. Robert Danon
National reporters:     Prof. Michael Lang/Mrs. Katharina Kubik, Prof. Jacques Malherbe,
                        Mr. Jean-Marc Tirard, Dr. Christian Von Oertzen, Prof. Guglielmo Maisto,
                        Mr. Marco Felder, Mr. Jean-Blaise Eckert, Mr. Xavier Auerbach,
                        Mrs. Jessica Salom, Mrs. Joanna Wheeler.

Content (inter alia):   • Fiscal characterization of distributions made to beneficiaries
                        • Timing of attribution (realization) of income
                        • Application of DTCs to Trusts.


15h15 – 15h45           Refreshment Break


15h45 – 17h00           The need to introduce a model for taxing Trusts in Civil Law Jurisdictions

Chair:                  Prof. Robert Danon
General reporter:       Prof. Robert Danon
National reporters:     Prof. Michael Lang/ Mrs. Katharina Kubik, Prof. Jacques Malherbe,
                        Mr. Jean-Marc Tirar, Dr. Christian Von Oertzen, Prof. Guglielmo Maisto,
                        Mr. Marco Felder, Mr. Jean-Blaise Eckert, Mr. Xavier Auerbach,
                        Mrs. Joanna Wheeler.

Content (inter alia):   • Assessment of the need to introduce a model for taxing Trusts in Civil Law
                          Jurisdictions
                        • Identification of appropriate tax model.


17h00                   Closing address
Speakers

Mr. Robert Danon
Professor of Tax Law, Co-director of the Center of Commercial and Fiscal Law, University of Neuchâtel

Mr. Xavier Auerbach (reporter for Netherlands)
Partner, PricewaterhouseCoopers, Netherlands

Mr. Alessandro Conelli
Managing Director, Privaco Trust SA, Groupe LCF Rothschild

Mr. Jean-Blaise Eckert (reporter for Switzerland)
Partner, Lenz & Staehelin, Geneva

Mr. Marco Felder (reporter for Liechtenstein)
Director, Fiscal Authority, Liechtenstein

Mr. Enrico Gaspare
Attorney at Law, MBA, TEP, Managing Director of Bonhôte Trust SA and Member of the Executive Board
of Banque Bonhôte & Cie, Neuchâtel

Mrs. Florence Guillaume
Professor of Private International Law, University of Neuchâtel

Mrs. Katharina Kubik
Phd candidate/research assistant at the Institute for Austrian and International Tax Law, Vienna University
of Economics and Business Administration

Mr. Michael Lang (reporter for Austria)
Professor of Tax Law, Head of the Institute for Austrian and International Tax Law, Vienna University of
Economics and Business Administration

Mr. Guglielmo Maisto (reporter for Italy)
Professor of Tax Law at the Catholic University of Piacenza, Partner, Maisto & Associati

Mr. Jacques Malherbe (reporter for Belgium)
Professor of Tax Law at the Catholic University of Louvain, Partner Liedekerke, Wolters, Waelbroeck &
Kirkpatrick

Mr. Hugues Salomé
Director, PricewaterhouseCoopers SA, Lausanne

Mr. Christian Von Oertzen (reporter for Germany)
Partner, Flick, Gocke & Schaumburg

Mrs. Jessica Salom
Phd candidate, University of Neuchâtel/research assistant at the University of Lausanne and Geneva

Mr. Jean-Marc Tirard (reporter for France)
Partner Tirard Naudin, President of STEP France

Mrs. Joanna Wheeler (reporter for Common law Jurisdictions)
Chair International Bureau of Fiscal Documentation (IBFD) Academic Council, Principal Research
Associate of the IBFD Academic Group and Chief editor of the IBFD’s loose-leaf publication “The
International Guide to the Taxation of Trusts”

				
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