Corporate and Capital Income Taxation in the European Union

Corporate and Capital Income Taxation in the European Union:
The EU Commission Report on Company Taxation and Beyond

Atelier des FUCaM, Mons

7-8 December 2001

Programme
Friday, 7 December 2001
09:00 - 09:15	Welcome address CHRISTIAN DELPORTE
09:15 - 10:00	Opening Lecture (Chair: Marcel Gérard) Taxes on capital in the EU: a review of issues and options SIJBREN CNOSSEN
10:00 - 10:15	Coffee Break
	Session 1 on Taxation and FDI (Chair: Peter B. Soerensen)
10:15 - 10:45	Taxation and FDI, a synthesis of empirical approaches RUUD DE MOOIJ Discussant: Julian Alworth
10:45 - 11:15	Tax competition for FDI in Central-European countries MILAN SEDMIHRADSKY Dicussant: tba
11:15 - 11:45	A fundamental tax reform in the EU? CÉLINE MAERTENS Discussant: Henry Tulkens
	Special Session (Chair: Silvia Giannini)
11:45 - 12:15	Tax competition and profit shifting CLEMENS FUEST and ALFONS WEICHENRIEDER
12:15 - 13:30	Lunch
13:30 - 15:30	Round Table on the EU Commission Report on Company Taxation MATTHIAS MÖRS SIJBREN CNOSSEN PETER B. SOERENSEN SILVIA GIANNINI FRANS VAN ISTENDAEL ALBERT RÄDLER
15:30 - 16:00	Coffee Break
16:00 - 16:45	Invited Lecture tba FRANS VAN ISTENDAEL
	Session 2 on National Experiences (Chair: Vesa Kanniainen)
16:45 - 17:15	The taxation of income in Italy : 1990 - 2001 JULIAN ALWORTH Discussant: Peter B. Soerensen
17:15 - 17:45	Economic effects of taxing closed corporations under a dual income tax JAN SÖDERSTEN Discussant:A. Ahsan
17:45 - 18:15	Capital tax reform in Greece THEODORE GEORGAKOPOULOS Discussant: Silvia Giannini
19:30 - 20:30	Reception at the Town Hall
20:30	Conference Dinner at the Restaurant "Le Marchal"

Saturday, 8 December 2001
	Session 3 on Investment and the Cost of Capital (Chair: Bernard Jurion)
09:15 - 09:45	Investment and the cost of capital and monetary policy JEAN-BERNARD CHATELAIN Discussant: F. Verschueren
09:45 - 10:15	The impact of taxes and public spending on FDI THIESS BÜTTNER Discussant: T. Lindhe
10:15 - 10:45	Coffee Break
	Session 4 on (Marginal) Effective Tax Rate (Chair: Julian Alworth)
10:45 - 11:15	The methodology of the EU Report SILVIA GIANNINI Discussant: Marcel Gérard
11:15 - 11:45	Tax competition for firms: to cure and to care STEPHANE GUIMBERT Discussant: T. Timmermans
11:45 - 12:15	Are effective tax rates useful for policy makers? CHRISTIAN VALENDUC Discussant: Vesa Kanniainen
12:15 - 13:30	Lunch
	Special Session (Chair: Alfons Weichenrieder)
13:30 - 14:00	Trends in corporate taxation in Europe, an analysis MARCEL GÉRARD
	Session 5 on Tax Design (Chair: Sijbren Cnossen)
14:00 - 14:30	Unitary taxation in the EU: a dream come true or the EU's worst nightmare? JOANN WEINER Discussant: Bernard Jurion
14:30 - 15:00	The EU tax on consolidated profits of MNE's revisited SYLVIAN PLASSCHAERT Discussant: Joann Weiner
15:00 - 15:30	Classical corporation tax as a global means of tax harmonization JOUKO YLÄ-LIEDENPOHJA Discussant: Clemens Fuest
15:30 - 16:00	Coffee Break
16:00 - 16:45	Closing Lecture (Chair: Henry Tulkens) A new framework for analyzing tax policy in the EU and in the OECD PETER B. SOERENSEN
17:00	Drinks

Corporate and Capital Income Taxation in the European Union: The EU Commission Report on Company Taxation and Beyond

Programme

Corporate and Capital Income Taxation in the European Union:
The EU Commission Report on Company Taxation and Beyond