Program
| Monday, 21 November 2011 | ||
13:00 – 13:15 | Welcome Address | |
13:15 – 14:15 | From Tax Competition to State Competition: A Model under the Benefit Principle | |
14:15 – 15:15 | The Era of Exchange of Information and Fiscal Transparency: The Use of Soft Law Instruments and the Enhancement of Good Governance in Tax Matters | |
15:15 – 15:45 | Coffee Break | |
15:45 – 16:45 | The Interface of International Trade Law and Taxation: Defining the Role of the World Trade Organisation | |
16:45 – 17:45 | Taxation and Development | |
19:30 | Conference Dinner | |
| Tuesday, 22 November 2011 | ||
9:00 – 10:00 | Do Commercial Accounts and the Tax Base Have to be Aligned? | |
10:00 – 11:00 | Traces of Transfer Pricing Reactions to Corporate Tax Changes: A Panel Data Analysis of EU Emerging Economies | |
11:00 – 11:30 | Coffee Break | |
11:30 – 12:30 | Discriminatory Inheritance Taxation of Non-residents in Spain from the EU Perspective: Possible Solutions | |
12:30 – 13:30 | Excise Duties and Smuggling: The Need of Joint Solutions to a Global Threat | |
13:30 – 14:30 | Lunch Break | |
14:30 | Concluding Remarks | |
Gabriele Auer
Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen
Telefon: +49-89-24246-5417
Fax: +49-89-24246-524