A call for visiting professor in Tax Law and International Taxation

I am pleased to announce that the University of Turin, School of Management and Economics, Tax Law Section, has published a call for visiting professor in Tax Law and International Taxation.
At the link https://studyprogram.unito.it/call_for_applications_vp_2015, you might find the call and the main information about the courses.

The visiting program includes a period of stay in Turin of 3 months and the total reimbursement amount to 14.280 euro.
Hoping to receive as much application as possible, do not hesitate to contact me for any further question.

International Conference - Turin 5-6 May 2016

The Department of Management of the University of Torino invites papers submissions and fully-formed panels proposals for this 1st International Conference on Risk Management. Panel proposals should include at least 3 papers by scholars who have agreed in advance to participate and that should identify one or two discussants, who may also be paper presenters. Parallel sessions will be scheduled during the second day.

The Conference will be organized in two days. The first day will comprise a keynote address and a plenary session on the Conference theme. The second day will be devoted to the parallel sessions of papers and selected panels selected also on the following topic:

Risk Management and Crime Tax Consequences

Scientific Responsible: Prof. Giuseppe Vanz

The research will deal with the tax implications of expenses incurred and revenues earned thought corruption behavior. Starting from 1993, Italian tax legislator has introduced rules aimed to regulate, at first, the tax treatment of income earned from criminal actions and then the tax treatment of the related costs.

The legislation of the above items has been recently changed according with Law Decree n. 16 of 2012 also in order to prevent potential uncostitutional judgement of the law. We point out that, with regard to the previous regime, several Tax Courts asked to Constitutional Court to issue a formal Judgement on the matter.

Doctrine agreed with the uncostitutional doubts on the rules, even if pointing out different approach.

The present legislation, event if modified by Law Decree n. 16/2012 still shows critical aspects.

This topic has long been the object of attention by International organizations being a problem to whom the attention of OECD States has been addressed. In particular, we mention OECD report number C/M(96)8/PROV “Recommendations of the Council on the tax deductibility of bribes to foreign public officials” and number C/M(97)12/PROV “Revised recommendations of the Council on the tax deductibility of bribes to foreign public officials”.

The research field will also include the consequences, in terms of “risk management”, of the new tax regime called “adempimento collaborativo” (as provided by the Legislative Decree draft approved in April 2015 by Italian Governement) regarding the possibility to reach with Tax Authority a common intepretation of the tax treatment applicable to facts which could lead to potential tax risk throught prior and steady communication, including the possibilty to advance the tax audit. The mentioned draft Legislative Decree has also been issued in accordance with 2013 OECD recommendation (“Co-operative Compliance: a Framework”).

Within this panel we encourage the submission of contributions addressing the following subjects:

• tax treatment of expenses sustained and income earned in relation to corruption behaviour and, generally, in relation to criminal conduct: analysis of open issues and potential amendments of the law;
• tax treatment of expenses sustained and income earned in relation to corruption behaviour and, generally, in relation to criminal conduct: comparison with rules provided by other States;
• relationship between criminal lawsuit and tax treatment of costs and incomes connected to crimes;
• the so-called “adempimento collaborativo”: analysis of the draft Legislative Decree content;
• the so-called “adempimento collaborativo”: comparison with rules provided by other States.

Important dates

• Abstract and Panel-Proposal Submission: 30th November 2015
• Notification of Provisional Acceptance: 20th December 2015
• Full Submission of Papers and Panels: 28th February 2016
• Notification of definitive acceptance, 30th March 2016
• Registration Deadline: 15th April 2016
• Conference: 5th – 6th May 2016

for imformation:

www.management.unito.it/risk-management

3rd Max Planck European Postdoctoral Conference on Tax Law 2015

The Conference is intended to provide postdoctoral researchers in the field of tax law with a platform to present and discuss their research projects with peers from all over Europe and to foster the pan-European academic exchange of ideas.

for information:

http://www.tax.mpg.de/fileadmin/TAX/docs/all/Program_PDC_2015.pdf

Contact Person:

Dr. Erik Röder 
Max Planck Institute for Tax Law and Public Finance
Marstallplatz 1 / 80539 Munich

Phone: +49-89-24246-5410
Fax: +49-89-24246-523

Mail: erik.roeder@tax.mpg.de