Vortrag
|
23.02.2011
- 24.02.2011
| 19:30
Tax Havens and International Taxation
| Thursday, February 24, 2011 | ||
| 13:20 – 14:00 | Registration | |
| 14:00 – 14:10 | Workshop Opening | |
| 14:10 – 15:00 | The use of tax havens in exemption regimes *Anna Gumpert, LMU Munich James Hines, University of Michigan Monika Schnitzer, LMU Munich Discussant: Niels Johannesen, University of Copenhagen | |
| 15:00 – 15:50 | Repatriation taxes and foreign direct investment: Evidence from tax treaties *Michael Smart, University of Toronto Discussant: Tim Schmidt-Eisenlohr, Centre for Business Taxation, University of Oxford | |
| 15:50 – 16:10 | Coffee break | |
| 16:10 – 17:00 | Secrecy jurisdictions *Guttorm Schjelderup, Norwegian School of Economic and Business Administration Discussant: Alfons Weichenrieder, Frankfurt University | |
| 17:00 – 17:50 | The determinants of double tax treaty formation *Jenny Ligthart, University of Tilburg Mina Vlachaki, University of Tilburg Johannes Voget, Oxford University Centre for Business Taxation Discussant: Thiess Büttner, Friedrich-Alexander-Universität Erlangen-Nürnberg | |
| 17:50 – 18:10 | Coffee break | |
| 18:10 – 19:00 | Bank secrecy, illicit money and offshore financial centers *Pierre Picard, University of Luxembourg Discussant: Julian Alworth, Università Luigi Bocconi | |
| 19:00 | Conference dinner | |
| Friday, February 25, 2011 | ||
| 9:00 – 09:50 | Tax competition with and without tax discrimination against domestic firms *John D. Wilson, Michigan State University Discussant: Andreas Haufler, LMU Munich | |
| 9:50 – 10:20 | Coffee break | |
| 10:20 – 11:10 | Corporate and individual use of tax havens *Harry Grubert, U.S. Treasury Department Discussant: Christian Keuschnigg, University of St. Gallen | |
| 11:10 – 12:00 | Fighting multiple tax havens *May Elsayyad, MPI for Tax Law and Public Finance Kai A. Konrad, MPI for Tax Law and Public Finance Discussant: Fritz Foley, Harvard Business School | |
| 12:00 – 13:00 | Lunch | |
| 13:00 – 13:50 | Treasure Islands *James Hines, University of Michigan Discussant: Hugh J. Ault, Boston College Law School | |
| 13:50 – 14:30 | Round-up discussion | |