TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Sunday, September 30, 2012

International Tax Research Symposium

IFA LogoThe International Tax Research Symposium, held in conjunction with the 66th Congress of the International Fiscal Association (56-page program here), will feature these papers:

  • Reuven Avi-Yonah (University of Michigan, U.S.), Eppur Si Muove: Mobility, Taxation, and the Capital/Labor Dichotomy
  • Chloe A. Burnett (Sydney University, Australia), Is Cross-Border Intragroup Debt Equity? The Interaction Between Debt/Equity, Transfer Pricing and Thin Capitalization Rules
  • Luzi Cavelti (University of Berne, Switzerland), Globalization and Different Models of International Cooperation in Tax Law
  • Michael Dirkis (The University of Sydney, Australia), Nowhere Man Sitting in His Nowhere Land: Case Studies in Cross Border Arbitrage
  • Ramon Dwarkasing (Tilburg University, Netherlands), The Concept of Associated Enterprises
  • Eva Eberhartinger, Andreas Göritzer & Erich Pummerer (Vienna University of Economics & Business and University of Innsbruck, Austria), Tax Advantage of Cross-Border Variable Interest Payments under Economic and Legal Uncertainty
  • Craig Elliffe (The University of Auckland, New Zealand), Discriminatory Thin Capitalisation Rules: The Relationship between the Non-Discrimination Article in the OECD Model and Domestic Thin Capitalisation Rules
  • Sandra Martinho Fernandes (IBFD, Netherlands), Capital Attribution: Towards an International Standard?
  • Tracy Gutuza (University of Cape Town, South Africa), A South African Tax Law Perspective: The Taxation of Enterprises and the Headquarter Company Structure in the Southern African Context
  • Saurabh Jain, John Prebble & Kristina Bunting (Victoria University of Wellington, New Zealand), Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief under Double Tax Treaties
  • Khrista McCarden (Pepperdine University, U.S.), The Charitable Deduction Games: Are the Laws in Your Favor?
  • Angharad Miller (Bournemouth University, UK), A Comprehensive Survey of Treaty Practices Concerning Enterprise Services
  • Andreas Oestreicher & Claudia Kessler (Univeristy of Göttingen, Germany), CCCTB Option
  • Henry Ordower (Saint Louis University, U.S.), Utopian Visions toward a Grand Unified Global Tax Base
  • María Teresa Soler Roch & Emilio Cencerrado Millán (University of Alicante, Spain), Limitations on the Deduction of Interests: Some Recent Developments
  • Gloria Teixeira (University of Porto, Portugal), Tax and Accounting Principles: The Hard Path of Tax Harmonization in the EU

Symposium Committee:

  • Brigitte W. Muehlmann (Suffolk University) (Chair)
  • Daniel M. Berman (Boston University Law School & McGladrey LLP)
  • Diane M. Ring (Boston College Law School)
  • Stephen E. Shay (Harvard Law School)

Conferences, Scholarship, Tax | Permalink

TrackBack URL for this entry:

Listed below are links to weblogs that reference International Tax Research Symposium: