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Vorträge

Assoz.Prof. PD Dr. Rita Szudoczky

I. Vorträge/Seminare/Gastprofessuren

  1. Webinar “Pillar 2 Developments: Views From the OECD, EU and More”, 14. November 2024, Presentation on: “The relevance of OECD interpretative guidance for the interpretation the GloBE Directive”.  

  2. Scientific Conference XXITAX: “New International Tax Standards and Global Tax Governance”, hybrid (online/University of Valencia, Spain, 13. November 2024, Presentation on: "New Paradigms of International Taxation and their Impact on Corporate Taxation".

  3. IFA Congress Capetown, South Africa, 29. October 2024. Moderator of panel discussion: "International Tax at a Crossroads - The Future Drivers of the International Tax Architecture". 

  4. 18th GREIT Conference “Democracy and the Legitimization to Tax”, University of Vienna, Vienna, 23. - 24. September 2024, Presentation on: "The European Union’s impact on democratic tax policy making". 

  5. ITLRN Conference, Vaduz, Liechtenstein, 23. - 24. May, 2024, Presentation on "The Impact of the Fundamental Freedoms on Trusts, Foundations and Similar Arrangements” (together with Moritz Scherleitner). 

  6. Conference: “Withholding taxes in International and European Tax Law, Luxembourg, 26. April 2024, Presentation on: “Subject-to-tax Rules" (together with Belisa Fereira Liotti). 

  7. Conference: “Transfer pricing in Europe. Current EU developments and practical perspectives, online, 27. February 2024, Presentation on: "The EU Commission’s BEFIT proposal and its provisions on transfer pricing".

  8.  Tax Research Seminar, Max Planck Institute, Munich, 12. February 2024, Presentation on: "The Status of the Substantial Activity Requirement in International and EU Tax Law". 

  9. Conference: "Recent and Pending Cases at the CJEU on Direct Taxation", WU, Vienna, 5. December 2023, Presentation on "Hungary: CJEU 16 November 2023, C-318/22, GE Infrastructure" with Bence Péter Komár. 

  10. Guest Lecture of Prof. Eivind Furuseth, WU, Vienna, 4 December 2023, Discussant at a Panel at the Guest Lecture of Prof. Eivind Furuseth: "The Use of Tax Incentives to Promote the Change to a Green Economy".

  11. Conference: "Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation", WU, Vienna, 3-5 December 2023, Chair of a panel. 

  12. Conference “EU Minimum Corporate Income Tax Directive and its Impact on Non-Member Countries”, Belgrade, Serbia, 24 November 2023, speaker, presentation on “Covered Taxes under the Pillar Two Directive”.

  13. IFA Congress Cancun, Cancun, Mexico, 27-31 October 2023, Chair of a panel discussion, WU Tax Talk „Whats Next? International Tax Law Beyond BEPS and Pillars" with I. Grinberg/D. Ring/M. Lang/A. Rust/G. Kofler.

  14. 17th GREIT Conference, National (Tax) Autonomy and the European Union: Revival or Demise?, Maastricht, The Netherlands, 5-6 October 2023, Presentation on “Should a subjective test be introduced in the State aid analysis of fiscal measures?”.

  15. IFA European Region Conference, Amsterdam, The Netherlands, 6 July 2023, Break-out Session B. Fiscal State aid and tax avoidance: Where are we now?.

  16. IFA European Region Conference, Amsterdam, The Netherlands, 5-7 July 2023, Chair of a panel "Countering tax avoidance in the European Union and beyond".

  17. Honorary Lecture of Prof. Reuven Avi-Yonah, WU, Vienna, 27 April 2023, Discussant at a Panel at the Honorary Lecture of Prof. Reuven Avi-Yonah: “The Historical Origins and Current Prospects of a Multilateral Tax Convention”.

  18. Conference: "Tax Treaty Case Law around the Globe 2023", WU, Vienna, 26-28 April 2023, Presentation on “Hungary: Server PE case”.

  19. WU Global Transfer Pricing Conference, WU, Vienna, 15-17 February 2023, Chair of a panel "Transfer Pricing Aspects of Pillar One".

  20. Conference: ”Court of Justice of the European Union: Recent VAT Case Law“, WU, Vienna, 18-20 January 2023, Chair of a Panel "Input VAT Deductions in VAT Law - Recent Case Law of the CJEU". 

  21. Course for LLM International Tax Law, WU, Vienna, 16 Dezember 2022, Presentation on "The effects of the MLI on tax treaties".

  22. Conference, Ukrainian European Studies Association, Ukraine, 8 Dezember 2022, Presentation on "Post-war tax policy for Ukraine: options and recommendations."

  23. Conference "Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation”, WU, Vienna, 18 November 2022, Presentation on "Hungary: the Marcas case (C-363/20)".

  24. Conference: Pressing Issues in EU Tax law, University Amsterdam, Amsterdam, The Netherlands, 4 November 2022, Presentation on "Future of business taxation in the EU: an outlook".

  25. Conference, WU, Vienna, 1. October 2022, Presentation on "Aktuelle Entwicklungen bei Quellensteuern im Internationalen und Europäischen Raum".

  26. Workshop, WU, Vienna, 15 September 2022, Presentation on "The Development of Tax Certainty for MNEs in the Context of Pillar 1 and Pillar 2".

  27. IFA 2022 Berlin Congress, Seminar organized by the Institute for Austrian and International Tax Law (WU), 6 September 2022, panel discussion on “Will the two pillars support a sustainable international tax architecture?”.

  28. GREIT Lisbon Summer Course, 22 June 2022, Presentation on "EU Directive proposal on Pillar Two".

  29. IFA/EU Panel - IFA 2020 Virtual Congress, 16-25 November 2022, Panel for "EU State Aid and Tax Rulings, EU and the Digitalized Economy".

  30. GREIT Lisbon Summer Course, 22 June 2022, Presentation on "EU Directive proposal on Pillar Two".

  31. GREIT Lisbon Summer Course, 21 June 2022, Presentation on "The status of substantial activity under Pillar One and Pillar Two".

  32. Doctoral Seminar, 25 February 2022, Presentation on "Prohibition of State Aid: its relevance for tax law, current developments, implications in relations with third countries".

  33. Conference on Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, WU, Vienna, 15 -16 November 2021, presentation on Hungarian case: MARCAS MC (Case C-363/20).

  34. 13th GREIT Lisbon Summer Course, 24 June 2021, Presentation on "Relationship between EU primary and secondary law".

  35. Guest Lecture at UvA-IBFD LLM, EU Tax Law Advanced course, 31 March 2021, Presentation on "Relationship between primary and secondary EU law/exhaustive harmonization".

  36. Lecture WU LLM Program on International Tax Law, 12 December 2020, Presentation on "The Effects of the MLI on Tax Treaties".

  37. IFA 2020 Virtual Congress, IFA/EU Panel, 23 November 2020, presentation on EU State Aid and Tax Rulings, EU and the Digitalized Economy.

  38. Conference on Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation, WU, Vienna, 20 -21 November 2020, presentation on Hungarian Cases: Vodafone (C-75/18), Tesco (C-323/18), Google Ireland (C-482/18), Commission v Hungary (C-596/19 P).

  39. Lecture WU LLM Program on International Tax Law, 6 December 2019, Presentation on "Tax Treaties in a Post-BEPS Era".

  40. Research Seminar at FAU-SIT Nuremberg, 7 November 2019, presentation on the Role of General Principles in International Tax Coordination: Substance Requirement as a General Principle.

  41. 25th Viennese Symposium on International Tax Law “Tax Treaty Entitlement”, WU, Vienna, 22 June 2019, presentation on Limitation on Benefits Clauses (with L. Ramharter).

  42. Conference on Tax Treaty Case Law around the Globe, WU, Vienna, 25 May 2019, presentation on Hungarian Cases, Constitutional Court, case no. 31/2017. (XII.6.).

  43. Conference on Tax Treaty Case Law around the Globe, WU, Vienna, 24 May 2019, presentation on "Associated Enterprises (Art 9 OECD Model), Hungarian Cases: Budapest Capital Administration and Labour Court, case no. 14.K.32.030/2016/30" (with B: Karolyi). 

  44. Doctorate Seminar 2019, WU, Vienna, 15-18 February 2019, presentations on Sources of EU law relevant for direct taxation (with M. Lang); Tax policy coordination in the European Union and the implementation of the BEPS project; Prohibition of State Aid: Its relevance for tax law, procedures and current developments

  45. Visiting lecture series, Université Paris 1 Panthéon Sorbonne, Paris, France, 23-25 January 2019, presentations on EU Tax Law: Overview and Current Issues

  46. Lecture WU LLM Program on International Tax Law, 14 December 2018, Presentation on "Tax Treaties in a Post-BEPS Era".

  47. Conference on Recent and Pending Cases at the CJEU on Direct Taxation, WU, Vienna, 8-10 November 2018, presentation on Hungarian Cases: Vodafone Magyarország (C-75/18), Tesco-Global Áruházak (C-323/18)

  48. 10th GREIT Lisbon Summer Course, 19 June 2018, Presentation on "The EU's Constitutional Foundations".

  49. 10th GREIT Lisbon Summer Course, Lisbon, Portugal, 19-22 June 2018, presentation on The EU’s Constitutional Foundations.

  50. 13th GREIT Conference, Multilateralism and International Tax Law, Lisbon, Portugal, 18-19 June 2018, presentation on Obligations of MLI Signatories with Respect to their CTA (with D. Blum)

  51. New perspectives on Fiscal State Aid - Legitimacy and effectiveness of Fiscal State Aid Control, 23 February 2018, Presentation on "Fiscal State Aid and the Anti-Tax Avoidance Directives: What role for National Judges?".

  52. Academic Seminar: Role and Design of Tax Treaties in a Global Integrated Economy, 6 February 2018, Presentation on "Comments on papers presented at the invitational seminar".

  53. WU LLM Program on International Tax Law, 8 December 2017, "Tax treaties as tax planning tools in a post-BEPS era".

  54. UvA-IBFD LLM, 4 May 2017, Presentation on "EU state aid issues raised by MNE structures".

  55. Fiscal State Aid and the Role of National Judges within the EU Commission`s Modernization Programme, 31 March 2017, Presentation on "Introduction to State aid ¿" (with A. Miladinovic).

  56. Fiscal State Aid and the Role of National Judges within the EU Commission`s Modernization Programme, 31 March 2017, Presentation on "The Application of State Aid Law - Decisions of the EU Commission and Case Law of the EU Courts" (with M. Screpante).

  57. Doctorate Seminar on European Tax Law, 18 February 2017, Presentation on "Cooperation between financial authorities within the EU: Exchange of information, recovery of tax claims".

  58. Doctorate Seminar on European Tax Law, 18 February 2017, Presentation on "Prohibition of State aid: Current developments and implications in relations to third countries".

  59. Doctorate Seminar on European Tax Law, 17 February 2017, Presentation on "Sources of EU law relevant for direct taxation".

  60. The return of the CC(C)TB: First critical analysis, 27-28 January 2017, Presentation on "Exit Tax".

  61. 11th GREIT Conference, European Tax Coordination: Law, Policy and Politics, Ischia, Italy, 8-10 September 2016, presentation on The impact of the EU Anti-BEPS Package on the exercise of national tax sovereignty

  62. GREIT Lisbon Summer Course on Tax Competition in the post-BEPS era, IDEFF, Lisbon, Portugal, 20-24 June 2016, presentation on GAAR and Exit Taxation in the EU Anti-Avoidance Directive Proposal

  63. EUCOTAX Opening Conference, WU, Vienna, 14 April 2016, presentation on Rulings and State aid

  64. Cooperative Compliance: Breaking the Barriers, WU, Vienna, 14-15 April 2016, presentation on Cooperative compliance at the crossroad of different legal frameworks – Cooperative compliance in the light of the EU State aid rules

  65. ITC Leiden, Adv LLM Program in European Tax Law, Leiden, The Netherlands, 17 March 2016, lecture in Fiscal State aid course: State aid and fundamental freedoms

  66. Guest lecture, 21 January 2016, Lecture on "The Relationship between EU Primary and Secondary Law in the field of taxation".

  67. UvA/IBFD LLM, Amsterdam, The Netherlands, 20 January 2016, lecture on State aid and taxation: Influence of State aid on rulings, the transfer pricing rules (Apple, Starbucks, FIAT, Amazon-cases), mismatches; patent boxes

  68. Central European University (CEU), School of Public Policy, Budapest, Hungary, 11 December 2015, lecture on Aggressive tax planning and responses at international and EU level

  69. Conference on Recent and Pending Cases at the ECJ on Direct Taxation, WU, Vienna, 19-21 November 2015, presentation on Hungarian Cases: Berlington Hungary (C-98/14)

  70. State Aid Law and Business Taxation, Brussels, Belgium, 5-6 November 2015, presentation on Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law

  71. Instituto Colombiano de Derecho Tributario (ICDT), Bogota, Colombia, 16-17 October 2015, presentations on EU tax law: Basic principles; Overview of the OECD BEPS Recommendations

  72. International Tax Law Diploma Program, ICDT, 16 October 2015, presentation on "The Impact of European Union Law on Taxation - Directives, Fundamental Freedoms and Non-Discrimination - International Aspects".

  73. EU Tax Law Conference, Kromann Reumert/ACTL, Copenhagen, Denmark, 2 October 2015, presentation on Fiscal State aid: Selectivity and attribution of aid

  74. IFA 2015, 30 August – 3 September 2015, Panel member on Seminar F, IFA/EU: State aid review as a means to combat aggressive tax planning Xiamen University Tax Summer School, Special Issues on Tax Treaty Law,

  75. GREIT Lisbon Summer Course on Tax evasion, tax avoidance and aggressive tax planning, IDEFF, Lisbon, Portugal, 22-26 June 2015, presentation on Parent-Subsidiary Directive, Merger Directive, Interest & Royalties Directive in the light of BEPS (with Cécile Brokelind)

  76. Xiamen, China, 20-25 July 2015, presentations on Introduction to tax treaty law; Methods to avoid double taxation; Abuse of Tax Treaties – Where are the limits?; Introduction to BEPS; Non-discrimination clause of tax treaties

  77. GREIT Lisbon Summer Course, Lisbon, Portugal, 19-23 June 2015, presentation on "The Anti-Tax Avoidance Directive: Focus on Exit and Hybrid Provisions".

  78. Junior Tax Scholars Conference, Université Paris 1 Panthéon-Sorbonne, Paris, France, 18 June 2015, presentation on The sources of EU law and their relationships: Lessons for the field of taxation

  79. Atelier Droit Fiscal, Université Paris 1 Panthéon-Sorbonne, Paris, France, 17 June 2015, presentation on The interaction between the EU freedoms and the State aid rules: discrimination and selectivity in the light of recent cases

  80. Competition Law Forum (CLF) Conference, State Aid, Tax, and the Notion of Selective Advantage, Brussels, Belgium, 26 March 2015, presentation on The cases of Amazon, Fiat, Starbucks, and Apple, and the latest in the Belgian ‘excess profit’ case

  81. Doctorate Seminar 2015, WU, Vienna, 13-14 February 2015, presentations on Institutions and legal sources of EU law relevant for direct taxation (with M. Lang); Prohibition of State Aid: Special problems in tax matters

  82. International Tax Centre Leiden - EU Tax Law, 9 February 2015, Presentation on "The Case Law of the CJEU on Direct Taxation".

  83. Winter Course on European Tax Law, ACTL, UvA, Amsterdam, The Netherlands, 30 January 2015, lecture on the Parent-Subsidiary Directive.

  84. Winter Course on International Tax Law, ACTL, UvA, Amsterdam, The Netherlands, 22 January 2015, lecture on Permanent establishments

  85. ACTL Conference, The influence of the EU State Aid provisions on Tax Rulings, Transfer Pricing (APA’s), Mismatches and the BEPS discussion, Amsterdam, The Netherlands, 9 January 2015

  86. Instituto Colombiano de Derecho Tributario (ICDT), Bogota, Colombia, 28-29 November 2014, presentations on EU tax law: Basic principles; Non-discrimination clause under Article 24 OECD Model

  87. Conference on Recent and Pending Cases at the ECJ on Direct Taxation, WU, Vienna, 20-22 November 2014, presentation on Hungarian Cases: Hervis (C-385/12), Delphi Hungary (C-654/13), Berlington Hungary (C-98/14)

  88. “The relationship between EU primary and secondary law: the example of taxes”, GREIT Lisbon Summer Course, 4 - 7 June 2013, Lisbon, Portugal

  89. “R&D incentives in Hungary and in the Netherlands”, IBA European Regional Forum, 21 - 23 November 2012, Warsaw, Poland

  90. “The Dutch Interest Box and State aid? – Case study”, GREIT Lisbon Summer Course, 4 - 6 June 2012, Lisbon, Portugal

  91. “State aid – Gibraltar case”, EU Tax Law Group meeting, 12 April 2012, Amsterdam

  92. “State aid rules and Fundamental Freedoms”, PhD Seminar and Conference on “Fiscal State Aid and its Quantification and Recovery”, 24 November 2011, Leiden

  93. “Anti-abuse Clauses under the Direct Tax Directives”, GREIT Lisbon Summer Course, 19 - 23 June 2011, Lisbon, Portugal

  94. “The Direct Tax Directives”, GREIT Lisbon Summer Course, 21 - 25 June 2010, Lisbon, Portugal

  95. “The subsidiarity discussion”, ACTL Seminar on CCCTB, 10 - 11 June 2011, Amsterdam

  96. “The Hungarian intra-group interest regime: harmful tax competition, State aid or legitimate exercise of tax sovereignty?” IFA CEE Regional Congress, 25 - 27 November 2009, Warsaw, Poland

  97. "The ECJ's jurisprudence in direct taxation", Seminari di diritto tributario internazionale e comunitario, September - December 2009, 6 November 2009, Padova, Italy

  98. “Interpretation of Secondary EU law in the Light of Primary EU law”, GREIT Seminar, 25 - 26 September 2009, Amsterdam

  99. IFA 2008 Brussels Congress, member of the panel at the YIN Seminar, discussion of the doctoral thesis of Dr. Emmanuel Raingeard de la Blétière "The relationships between EC law and international tax law", 2 September 2008, Brussels, Belgium

  100. GREIT Lisbon Summer Course, Lisbon, Portugal, 30 June 2007, Presentation on "The relationship between EU primary and secondary law: the example of taxes".

    101.