Objective

This seminar will provide participants with a comprehensive update on the most recent developments in European corporate taxation law. The European Commission will give an overview on its recent activities in the field and set the scene for the following discussions which will be focusing on two main developments on European level. 

Firstly, the so-called ‘Pillar Two’ Directive on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union will be presented and its current state of implementation will be discussed. 

Secondly, the seminar will focus on the ‘Business in Europe: Framework for Income Taxation (BEFIT)’ initiative and discuss the three proposals presented by the European Commission, the Transfer Pricing Directive, the Head Office Tax system for SMEs and the Business in Europe: Framework for Income Taxation. Finally, the seminar will present the recent CJEU corporate tax case law and analyse high impact cases, such as the recent fundamental judgments concerning tax rulings and State aid. The participants will have the opportunity to discuss related issues with top experts in the field.
 

Key topics

• Policy update from the European Commission
• Pillar 2 Directive
  → State of play of implementation
  → Implications for multinationals
• BEFIT initiative
  → Single set of tax rules
  → Harmonised transfer pricing rules
  → Head-Office Tax system for SMEs
• Latest jurisprudence of the CJEU in the area of corporate taxation

Who should attend?

Lawyers in private practice, in-house counsel, tax advisors, national civil servants, judges and prosecutors.
 

Interactive online conference

The event will be hosted on the Zoom videoconferencing platform. You will be able to participate actively and interact immediately and directly with our top-quality speakers and other participants. We will make the most of the technical tools available to deliver an intensive and interactive training experience.

Speakers

Claudio Cipollini, Assistant Professor in Tax & Technology, Amsterdam Law School

Viva Hammer, Distinguished Research Scholar, Crawford School of Public Policy, Australian National University; Research Associate, Hadassah Brandeis Institute, Brandeis University

Mart van Hulten, Assistant Professor, Fiscal Institute Tilburg/Tilburg University

David Hummel, Legal Secretary, Cabinet of Advocate General Kokott, Court of Justice of the European Union, Luxembourg; Professor, University of Leipzig

Clive Jie-A-Joen, Transfer Pricing Specialist, Dutch Tax Authorities, Den Haag; Docent Transfer Pricing, Erasmus University Rotterdam

Paul Leyder, Partner & Head of Tax, BDO Luxembourg

Vania Petrella, Partner, Cleary Gottlieb Steen & Hamilton LLP, Rome

Federica Pitrone, Head of International Tax, Intesa Sanpaolo, Milan

Maria Saccomanni, Adviser, International Co-operation and Tax Administration Division, Centre for Tax Policy and Administration, OECD, Paris

Hein Vermeulen, Senior Tax Director, PwC Nederland, Amsterdam

Bert Zuijdendorp, Head of Unit, Company Taxation Initiatives, DG Taxation and Customs Union, European Commission, Brussels