EUTC

EU taxation and third countries

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 Obiettivo del progetto (Objective)

'The increasing interdependence of national economies and the globalization lead to new possibilities and risks related to cross-border taxation for investors and governments. To minimize the risks and to support the possibilities for European and third countries, alternatives to national fiscal sovereignty, i.e. various forms of treaties on a bilateral or supra-national level, may be required. Within the joint exchange programme we want to provide answers to specific issues raised in the scientific and political debate on EU taxation and third countries within an area where countries are striving for economic integration and also in the light of recent changes in the well established Model Conventions and their Commentaries. The overall topic of “EU taxation and third countries” will be explored in four work packages: (1) Income tax treaties - the importance and effect of treaty commentaries, (2) Corporate Tax Consolidation Regimes for multijurisdictional companies in relation to non-resident companies, (3) Recent developments in tax treaties in the light of recent changes in OECD and UN Model Conventions and Commentaries, and (4) Improving VAT and GST systems. The transfer of knowledge between the EU (Austria, The Netherlands) and third countries (South Africa, Brazil) will be achieved by several instruments. Before, during and after the research exchange, the seconded staff will be optimally supported: there will be activities organized by the home institution (e.g. round tables, presentations...) and the researchers will also be integrated to the activities at the host institution during their research stay (e.g. discussions, preparation of joint publications...). The project will therefore intensively contribute to coordination and cooperation of high quality research in the area of international tax law.'

Introduzione (Teaser)

As national economies become more dependent on each other, governments face new risks in cross-border taxation. An EU initiative is examining tax laws to deal with issues raised in the debate over EU taxation and third countries.

Descrizione progetto (Article)

Thanks to EU funding, the 'EU taxation and third countries' (EUTC) project is bringing together researchers via secondments to contribute to the state of the art in international tax law.

To achieve this, various exchange activities such as discussions, workshops, round tables and talks are underway between researchers from Austria, Brazil, the Netherlands and South Africa. Researchers also have the option of setting up their own network and connecting with the international tax community.

The project is centred around four main research areas: income tax treaties; corporate tax consolidation regimes; new progress in tax treaties based on recent changes by international organisations on non-legally binding instruments concerning international tax; and the improvement of value-added tax (VAT) and general sales tax systems.

Through joint exchanges, researchers have gained valuable insight into European tax law issues from academics belonging to countries that are not part of the EU or members of the Organisation for Economic Co-operation and Development (OECD).

Research findings have shown that various fruits and vegetables exempt from VAT in South Africa benefit the underprivileged. EU lessons leant in developing a system of fiscal federalism were identified for the East African Community, a regional intergovernmental organisation of the Republics of Burundi, Kenya, Rwanda and Uganda and the United Republic of Tanzania.

An international congress on tax governance is being organised and will be held at the Sao Paulo Law School in Brazil. Public tax authorities at local, national and EU levels from various Member States are expected to take part.

EUTC is shedding light on national tax laws as they relate to their foreign equivalents. Project outcomes will have important implications for the movement of capital between EU and non-EU countries.