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venerdì 7 marzo 2008

Conduit companies


Art.4 of the OECD Model Convention and the Conduit Companies: a Short Preface to the Seminar

Italian International tax law is experiencing a time of unprecedented changes as never before.
The most recent activity of the Revenue service (The Agency) and of the Guardia di Finanza is aiming at assessing the residence in Italy of companies incorporated abroad for tax purposes.
The Guard and the Agency are fighting together against the phenomenon of the so called “Società esterovestite” (that is, “Foreign-dressed companies”: companies incorporated abroad by Italians apparently with the sole scope of avoiding taxes in the Country).
It is well known in Academic literature that this is a widespread issue in Europe and worldwide: form over substance, substance over form.
This seminar shall debate the issue on the very specific perspective of the definition of residence and the most recent anti abuse provisions implemented in Italian Tax Law.

Are they consistent with EU law ?
What is their impact on DTC ?
What is the “state of the art” in other EU countries ?

Active and Passive Participation to the Seminar - REGISTRATION

The seminar shall be held in the Faculty of law, University of Ferrara, on march, 28th 2008 from 10:00 - 13:00.
It’s completely free, but the registration is required. Just send an email to this address with your personal detail including name, surname, email address, affiliated institute.
We also welcome lecturers and people wishing to deliver papers to the seminar. In this case the Scientific Committee of the University shall evaluate the paper delivered and will admit speakers (20 minutes at maximum for each one of them).

Remote Participation (Beta service) - SEMINAR BROADCASTED

We are currently working on a Internet infrastructure allowing us to broadcast the seminar, live and worldwide.
As soon as the service shall be implemented all the details for the connection (address, software, etc ...) shall be available here.

MORE INFORMATIONS

... shall be available soon here.
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