El curso se centrará en las cuestiones principales de la Fiscalidad Internacional, tales como las ayudas estatales, los paraísos fiscales, las cláusulas anti-abuso en los convenios de doble imposición y las técnicas de planificación fiscal agresiva. El llamado BEPS (erosión de la base y el beneficio Shifting) que ha sido objeto de importantes investigaciones y las iniciativas de formulación de políticas promovidas por la OCDE y la Comisión Europea.
Summer Course Programme
Tax harmonization in the European Union, aggressive tax planning techniques, the fight against tax evasion, BEPS (Base Erosion and Profit Shifting), tax Haven and anti-abuse clauses in double taxation conventions.
Chairman:
Pablo Chico de la Cámara (Tax Law Professor. Rey Juan Carlos University)
Academic Secretary:
Antonio Serrano Acitores (Commercial Law Lecturer, Ph.D Rey Juan Carlos University. Partner in Antonio Serrano Alberca Law firm)
Location: Harvard Law School
Wasserstein Hall
Moday July 7
9.30 a.m. Welcome Speech
-Pablo Chico de la Cámara
- José Manuel Martinez Sierra (Jean Monnet ad personam Professor in EU Law and Government. Harvard University-UCM. RCC Director)
9.45 a.m. Conference Opening
Professor Mr. Mihir A. Desay
Harvard University Law School
12.00 p.m. Harvard Yard Tour
Guided by Pablo Ibañez (RCC Fellow)
13.00 p.m. Welcome Lunch
Location: Real Colegio Complutense (26 Trowbridge Street, Cambridge)
Tuesday July 8
Location: Harvard Law School
Wasserstein Hall (all sessions)
10.30 a.m. Distinction between Tax Evasion and Aggressive Tax Planning Techniques: BEPS (Base Erosion and Profit Shifting)
Speakers: Pablo Chico de la Cámara
Andrés Arnaldos
(Associate. Davis Polk´s Corporate Deparment, New York)
Salvador Ruiz Gallud
(Partner in Equipo Económico)
David Pérez Bustamante
(Tax Law Lecturer, Universidad Rey Juan Carlos)
12.00 p.m. Anti-abuse clauses in double taxation conventions, state aids and double taxation in the EU.
Speakers: César García Novoa
(Tax Law Professor, Santiago de Compostela University)
Jesús Rodríguez Márquez.
(Director of Tax Studies at the Fiscal Studies Institute, Madrid)
Stella Raventós
(Lawyer. International Taxation Coordinator at the Fiscal Tax Law Association)
Gerardo Garcia Alvarez
(Administrative Law Professor, Zaragoza University)
Alvaro de Juan
(Lawyer, Repsol-YPF)
Antonio Serrano Acitores
(Lecturer Commercial Law, Partner in Antonio Serrano Alberca Law firm)
Wednesday July 9
9.30 a.m. Conference
Professor Mr. Louis Kaplow
Harvard University Law School
12.00 a.m. Tax Haven and Information Exchange (Fatca and Rubik Agreements)
Speakers: Nuria Badenes Plá
(Counselor, Tax Studies Institute)
Reyes Palá Laguna
(Commercial Law Professor, Zaragoza University)
José María Vallejo Chamorro
(Global head of Tax, BBVA Group)
Saturnina Moreno González
(Tax Law Lecturer, Castilla-La Mancha University)
Manuel de Vicente-Tutor
(Partner in Equipo Económico)
2.00 p.m. Closing ceremony
Professor Mr. David Kennedy
Director of the Institute for Global Law and Policy,
Harvard University (tbc)