From 16 to 20 January 2012, the 49th winter conference of the International Tax Seminar Switzerland (IStS) was held in St. Moritz, addressing the topic “Tax planning and practices between Europe and the USA”. Professor Martin Wenz participated in the discussion following the speech by HSH Prince Stefan von und zu Liechtenstein, on tax cooperation between Germany and Liechtenstein.
From 16 to 20 January 2012, the 49th winter conference of the International Tax Seminar Switzerland (IStS) was held in St. Moritz, addressing the topic “Tax planning and practices between Europe and the USA”. Professor Martin Wenz participated in the discussion following the speech by HSH Prince Stefan von und zu Liechtenstein, on tax cooperation between Germany and Liechtenstein.
HSH Prince Stefan von und zu Liechtenstein, Liechtenstein’s ambassador to the Federal Republic of Germany (Berlin), gave a speech entitled “Cooperation Germany–Liechtenstein: new horizons for countries and companies based on the example of the 2011 double taxation treaty”. Subsequently, Professor Martin Wenz, Chair for Tax Management and the Laws of Liechtenstein and International Taxation at the University of Liechtenstein, participated in a discussion. It focused on the treaty rights of natural and legal persons as well as investment funds, the taxation of dividends, interest and license fees, and the exit taxation clause (Entstrickungsklausel) under the double tax treaty.
As part of the event, the following topics were also discussed:
- “Developments in Switzerland’s international tax policy”
Ambassador Christoph Schelling
- “Criminal tax evasion and aberration beyond the planned withholding tax”
Dr. Karsten Randt
- “Developments of the Swiss double taxation treaties and current questions for the OECD’s Committee on Fiscal Affairs”
Andreas Kolb
- “Cross-border tax groups”
Professor Dietmar Gosch
- “Current decisions regarding international tax law”
Professor Dietmar Gosch, Dr. Jens Schönfeld, Professor René Matteotti, Dr. Etienne Spierts, Reinhard Leitner
- “International aspects of the new German conversion tax exemption”
Franz Hruschka
- “The new tax treaty between Switzerland and Germany and its consequences”
Dieter Weber, Dr. Karsten Randt, Urs Kapalle, Dr. Matthias Geurts, Jürg Giraudi
- “EU tax policy and the jurisdiction of the European Court of Justice”
Professor Alain Steichen
- “Prohibition of discrimination in treaty law”
Professor Wolfgang Kessler
- “Allocation of corporate profits between contracting member states according to treaty law”
Professor Franz Wassermeyer, Peter Riedweg, Gerald Gahleitner, Professor Wolfgang Kessler, Professor Alain Steichen
- “New developments regarding transfer prices in Germany and the USA”
Professor Hubertus Baumhoff, Hans Flick, Franz Hruschka
- “New developments in Germany’s national and international tax law”
Professor Hubertus Baumhoff, Johannes Höfer, Gert Müller-Gatermann
The International Tax Seminar Switzerland was founded in 1962 by internationally operating tax advisers, auditors and lawyers from the German-speaking countries. Since then, the winter conference has been held in St. Moritz each year. The aim of the conference is to facilitate the exchange of experiences and the discussion of current developments in international tax law and taxation practices.