EFS 会议："艺术家/运动员税收与第一支柱（和第二支柱）之间的相似性以及如何从增值税发展中吸取经验教训
Wednesday, 2 November 2022 | 13:30h – 18:00h | Van Donge & De Roo Stadium (Excelsior stadium)
EFS, Erasmus University Rotterdam, will provide an outlook on the similarities between artist/sportman taxation and Pillar 1 (and 2) and if the new systems could learn from VAT developments.
On 2 November 2022, EFS is organizing its concluding seminar for the two post-master programmes, in international and European tax law and in EU VAT. The theme of the conference will be: ‘Similarities between artist/sportsman taxation and Pillar 1 (and 2) and how to learn from VAT developments’. This subject will be approached from two sides: the side of direct taxes and from indirect taxes. Five speakers will give their views on the developments which are currently taking place.
States are working together to develop a new nexus for direct company taxation. It will not be based on permanent establishments, but on the sale of the services in the states of the consumers. The OECD has developed the system of Pillar 1 to divide the taxing right over the states involved. This looks similar to the taxation of artists and sportsmen with Article 17 OECD Model. What can these two tax systems learn from each other?
For VAT, EU states are already cooperating for the collection of taxes and exchange of information for a long time, while platforms are created where companies can declare their foreign sales and pay their VAT. Can these developments be examples for artist and sportsman taxation and Pillar 1 (and 2)?
We are pleased to invite tax professionals from the Netherland and abroad working in consultancy and practice, for government authorities and tax administrations, international organizations, industry and academic world to attend this conference.
The conference will officially mark the completion of the two 2022 EFS post-master programmes, in international and European tax law and in EU VAT.
The conference is free of charge and participants are eligible for 4 Permanent Education points.
We look forward to welcoming you on Wednesday, 2 November 2022!
计划
| 14:00 – 14:10 | Welcome – Maarten de Wilde |
| 14:10 – 14:30 | Introduction artist and sportman taxation – Dick Molenaar |
| 14:30 – 14:50 | Introduction taxation of global companies – Maarten de Wilde |
| 14:50 – 15:10 | Problems with artist and sportsman taxation – Luis Durá Garcia |
| 15:10 – 15:40 | 休息 |
| 15:40 – 16:00 | Explanation of plans with Pillar 1 (and 2) – Stefaan de Baets |
| 16:00 – 16:20 | Platforms for VAT returns and payments – Jurrian Lock |
| 16:20 – 16:40 | Cooperation between states for collection of VAT – Anne Jansen |
| 16:40 – 17:20 | Panel discussion |
| 17:20 – 17:30 | Conclusions – Maarten de Wilde |
| 17:30 - 18:30 | Drinks and networking |
地点
Van Donge & De Roo Stadion
Excelsior Stadium
Woudesteinzaal
Honingerdijk
3062 NX Rotterdam
The Netherlands
研讨会主席
Prof. Maarten de Wilde
Erasmus School of Law, EFS, PwC
发言人
dr. Dick Molenaar
Erasmus School of Law, All Arts Tax Advisers
Luis Durá Garcia
University Valencia, Durá Tax & Legal
Stefaan de Baets
PwC Belgium
Anne Jansen
Erasmus School of Law, Deloitte
Jurrian Lock
University Leiden
关于鹿特丹伊拉斯姆斯大学 EFS
30 多年来，EFS 一直是欧洲和国际范围内间接税（增值税和关税）和直接税（个人税、公司税和来源地税）领域的领先教育和研究机构。EFS 致力于开展和促进学术教育和研究，探索国际法，特别是欧盟法律对国家税收制度的影响。除定期举办学术研讨会、会议和讲座外，EFS 还提供各种硕士后课程和顶级研讨会。
EFS 课程由知名教授和客座讲师讲授，他们在各自专业领域的经验和声誉保证了高水准的教育。这些课程专为具有数年或数年以上专业经验的税务专家设计，学员和主讲人背景的多样性使 EFS 成为一个独特的知识交流网络平台。
