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EU taxation and third countries

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Research Project "EU taxation and third countries"

From 2012-2015 the Institute for Austrian and International Tax Law - in collaboration with the University of Uppsala (Sweden), the University of Cape Town (Republik of South Africa) and the Universidado de Sao Paolo (Brazil) - is supervising an international research project with the topic "EU-taxation and third countries."

International Research Project

The increasing interdependence of national economies and the globalization lead to new possibilities and risks related to cross-border taxation for investors and governments. To minimize the risks and to support the possibilities for European and third countries, alternatives to national fiscal sovereignty, i.e. various forms of treaties on a bilateral or supra-national level, may be required. Within the joint exchange programme we want to provide answers to specific issues raised in the scientific and political debate on EU taxation and third countries within an area where countries are striving for economic integration and also in the light of recent changes in the well-established Model Conventions and their Commentaries. The overall topic of "EU taxation and third countries" will be explored in four work packages: (1) Income tax treaties - the importance and effect of treaty commentaries, (2) Corporate Tax Consolidation Regimes for multijurisdictional companies in relation to non-resident companies, (3) Recent developments in tax treaties in the light of recent changes in OECD and UN Model Conventions and Commentaries, and (4) Valued Added Tax/General Sales Tax in the light of fraud and simplicity issues.

Funding of the project

The funding of this prestigious international project is provided by the European Commission in context with the so called "Seventh Framework Programme". Within this programme the Marie Curie International Research Staff Exchange Scheme (IRSES) is an action that aims to strengthen research partnerships through staff exchanges and networking activities between European research organisations and research organisations from countries with which the European Union has an S&T agreement or is in the process of negotiating one, and countries covered by the European Neighbourhood Policy (ENP). This action will provide support to research organisations to establish or reinforce long-term research cooperation through a coordinated joint programme of exchange of researchers for short periods.