In this high level conference, all of the foregoing issues shall be discussed by leading Swiss and international academics, repre- sentatives from the OECD, the EU, Swiss tax administrations as well as by practitioners from the private sector or the industry.
MONDAY, DECEMBER 9, 2013
08H30 Registration & Welcome coffee
08H50 WELCOME ADDRESS
Prof. Dr. Robert Danon, Professor of Swiss and international tax law at the University of Lausanne, Director of the Executive Master of Advanced Studies in International Taxation (MASIT)
09H00 OPENING LECTURE : SWITZERLANDAND CORPORATE TAX POLICY
Mr. Pascal Broulis, Head of the Ministry of Finance and External Affairs for the Canton de Vaud
MORNING SESSION : OECD AND BASE EROSION AND PROFIT SHIFTING (BEPS)
Chair : Prof. Dr. Robert Danon
09H30 Introduction and overview by the Chair
10H00 BEPS AND SWISS FISCAL POLICY
Mr. Christoph Schelling, Ambassador, Head of Tax Division, Swiss Federal Department of Finance (FDF), State Secretariat for International Financial Matters
10H30 Coffee break
11H00 BEPS AND TRANSFER PRICING
Mr. Stefaan De Baets, Senior Transfer Pricing Advisor, OECD
11H30 BEPS AND REVISITING EXISTING TAX TREATY RULES
Prof. Yariv Brauner, Professor at the Levin College of Law,
University of Florida
12H00 OVERALL ASSESSMENT AND CRITICAL THOUGHTS ON BEPS
Prof. Richard J. Vann, Challis Professor of Law at the
University of Sydney
12H30 Lunch break
AFTERNOON SESSION : THE EU FRAMEWORK
Chair : Prof. Dr. Pasquale Pistone, Professor of European and International Tax Law at the Vienna University of Economics and Business and at the University of Salerno
14H00 Introduction by the chair
14H15 EU FUNDAMENTAL FREEDOMS (EU AND THIRD COUNTRIES) AND THEIR IMPACT ON TAX MATTERS
Mr. Richard Lyal, Principal Legal Advisor European Commission (Belgium)
4H45 STATE AID AND HARMFUL TAX COMPETITION IN THE INTERNAL MARKET AND THEIR REPERCUSSIONS ON THE EXTERNAL TAX POLICY OF THE EUROPEAN UNION
Prof. Dr. Raymond Luja, Professor of Comparative Tax Law
and Vice Dean of the Faculty of Law at Maastricht University and fiscal state aid specialist at Loyens & Loeff N.V., Amsterdam
15H15 Coffee break
15H45 THE 1972 FREE TRADE AGREEMENT BETWEEN THE EUROPEAN UNION AND SWITZERLAND
Prof. Dr. Andreas R. Ziegler, University of Lausanne
16H15 EU AND OECD CONVERGENCES ON INTERNATIONAL TAX STANDARDS - FOCUS ON AGGRESSIVE TAX PLANNING AND ITS FORESEEABLE FUTURE DEVELOPMENTS
Prof. Dr. Guglielmo Maisto, Professor at the Catholic University of Piacenza, Partner, Maiso e Associati (Italy)
17H00 Conclusions by the chair
17H15 End of the day
TUESDAY, DECEMBER 10, 2013
08H30 Registration&Welcomecoffee
SWISS CORPORATE TAX REFORM III
Chair : Prof. Dr. Robert Danon
09H00 OVERVIEWOFSWISSCORPORATETAXREFORMIII AND PROPOSED MEASURES
Mr. Fabian Baumer, Vice-Director, Swiss Federal Tax Administration, Bern
09H30 PROPOSEDMEASURESANDTHELINKWITHACCOUNTING LAW IN THE CONTEXT OF SWISS CORPORATE TAX LAW
Prof. Dr. Pierre-Marie Glauser, professor of tax law at the University of Lausanne, director of Department of Business - and Tax Law at HEC, Partner, Oberson Avocats
10H15 Coffee break
10H45 STEP-UP OF HIDDEN RESERVES AT CHANGE FROM PRIVILEGED TO ORDINARY TAX STATUS
Mr. Peter Riedweg, Partner, Homburger AG, Zurich
11H30 COMPATIBILITY OF PROPOSED MEASURES WITH THE TAX SWISS TAX SYSTEM AND INTERNATIONAL STANDARDS
Prof. Dr. Robert Danon
12H00 PANEL DISCUSSION
In addition to the foregoing members, the panel will be
composed of :
Dr. Martin Zogg, Member of the Executive Committee of SwissHoldings, Mrs. Charlotte Winzer, Director Tax Europe, Procter & Gamble, Mr. Pierre Deriaz, Director, Head of Taxation Division, Tax Administration of the Canton of Vaud, Prof. Dr. Marius Brulhart, University of Lausanne (HEC)
12H30 End of the symposium