VAT and digital economy : testing the robustness of the EU common system

6 May 2014 09:00

               

With the support of the European Commission

 

The impact of e-commerce and other Internet-based transactions on taxation is a highly discussed topic, both at the European Union and OECD levels. In the area of VAT, the development of the digital economy has already brought fundamental changes to the EU VAT common system, and even more are yet to come.

The conference will bring together leading experts from international organizations, academia and business community to discuss key issues, recent initiatives and future reforms of the current EU VAT framework.

 

Programme

09:00 – 09:15 Introduction
Prof. Edoardo Traversa, UCLouvain and Vienna University of Economics and Business (WU), Of Counsel (Liedekerke, Brussels)(VUB)
09:15 – 09:45 The European Commission strategy on VAT and digital economy: recent developments
Donato Raponi, Head of Unit, VAT and other Turnover Taxes, DG Taxud, European Commission
09:45 – 10:30 Expert Group on Taxation of the Digital Economy: work and progress
  • Prof. Bjorn Westberg, Stockholm University and Jönköping International Business School, Member of the Commission Expert Group on Taxation of the Digital Economy
  • Cristina Trenta, Örebro University
10:30 – 10:45 Coffee-break
10:45 – 11:15 Place of consumption of digital supplies: a review of the proxies
Marie Lamensch, Institute for European Studies, VUB (Free University of Brussels)
11:15 – 11:45 Fixed establishment and digital supplies
Prof. Ben Terra, Universities of Amsterdam and Lund
11:45 – 12:15 A mini-one stop shop for digital suppliers: implementation issues
Charles-Albert Helleputte, UCLouvain, Counsel (Mayer Brown, Brussels)
12:15 – 13:45 Lunch-break
13:45 – 14:15 Second life and bitcoins: virtual transactions and virtual consideration
Ass.-Prof. (Docent) Oskar Henkow, Lund University
14:15 – 14:45 OECD work on digital economy: coping with a global environment
Stéphane Buydens, VAT Policy Advisor, Centre for Tax Policy and Administration, Consumption Taxes Unit, OECD
14:45 – 15:00 Coffee-Break
15:00 – 16:30 General discussion: Digital economy: risks and opportunities for the EU VAT system? Panel:
  • Prof. Edoardo Traversa, UCLouvain and Vienna University of Economics and Business (WU), Of Counsel (Liedekerke, Brussels)
  • Prof. Joachim Englisch, University of Münster
  • Prof. Rita De la Feria, Durham University, Programme Director at the Centre for Business Taxation, Oxford University
  • Prof. Bjorn Westberg, Stockholm University and Jönköping International Business School, Member of the Commission Expert Group on Taxation of the Digital Economy
  • Sophie Claessens, Senior Tax Manager at PwC Belgium
  • Donato Raponi, Head of Unit, VAT and other Turnover Taxes, DG Taxud, European Commission

Registration & Venue

Please click here to register.

Registration fee: 150 Eur, including coffee-breaks and a light lunch.
Account number: 001-4495848-71 «UCL-Coll. DESO»
Communication: Name + First name + Conference 6/5/14 VAT and digital economy
 

Venue:
Vrije Universiteit Brussel (VUB)
U-Residence
Boulevard Géneral Jacques 271,
1050 Brussels

Directions

 

Contact

Mrs Vanderlinden Catherine
catherine.vanderlinden@uclouvain.be
T.: +32 10 47 47 58
F.: +32 10 47 47 57
www.uclouvain.be/taxlaw