From 14 to 18 January 2013, the 50th winter conference of the International Tax Seminar Switzerland (IStS) was held in St. Moritz, addressing the topic of “International tax planning and tax practices”. Professor Martin Wenz participated in a podium discussion on double taxation treaty policy in relation to Germany, Austria, Switzerland and Liechtenstein.
From 14 to 18 January 2013, the 50th winter conference of the International Tax Seminar Switzerland (IStS) was held in St. Moritz, addressing the topic of “International tax planning and tax practices”. Professor Martin Wenz participated in a podium discussion on double taxation treaty policy in relation to Germany, Austria, Switzerland and Liechtenstein.
Professor Martin Wenz, who holds the Chair for Tax Management and the Laws of Liechtenstein and International Taxation at the University of Liechtenstein, gave a speech on the double taxation treaty between Liechtenstein and Germany. In his speech, he focused in particular on the eligibility for treaty benefits of legal persons, avoidance under the double taxation treaty of double taxation arising from the imposition of national exit taxes, the eligibility for treaty benefits of investment funds as well as other special aspects of the double taxation treaty between Liechtenstein and Germany. The following matters were also discussed during the podium discussion:
- Amendment of existing treaties
- Implementation of the withholding tax treaty
- Anti-abuse provisions
- Avoidance of exit taxes
- Treaty overrides
- Investment funds
In addition, the following persons spoke at the conference on the topics elaborated below:
- “Underlying principles and viewpoints in the case law on international tax law”
Professor Rudolf Mellinghoff
- “German tax policy – divided between tax increases and tax collection efficiency”
Michael Sell
- “A new era in international tax policy?”
Professor Norbert Herzig, Professor Rudolf Mellinghoff, Michael Sell, Professor Madeleine Simonek, Dr. Siegfried Mayr and Professor Markus Achatz
- “The interpretation of double tax treaties in the German Federal Fiscal Court’s case law”
Professor Dietmar Gosch
- “Recent decisions on international tax law”
Professor Dietmar Gosch, Professor Thomas Rödder, Professor René Matteotti, Reinhard Leitner and Dr. Jens Schönfeld
- “Double taxation treaty policy in relation to Germany, Austria, Switzerland and Liechtenstein”
Professor Franz Wassermeyer, Professor Martin Wenz, Dieter Weber, Dr. Jörg Schauf, Professor Roman Leitner and P. Duss
- “EU tax policy and the jurisdiction of the European Court of Justice”
Professor Alain Steichen
- “Split taxation of dividends”
Professor Wolfgang Kessler
- “Authorized OECD Approach – AOA/a paradigm shift in international profit allocation in relation to permanent establishments?”
Dr. Xaver Ditz, Dr. Wolf Wassermeyer, Dr. Manfred Psaier, Peter Riedweg, Gerald Gahleitner and Dr. Etienne Spierts
- “Problem areas in international transfer pricing tax audits”
Professor Hubertus Baumhoff and Franz Hruschka
- “New developments in Germany’s national and international tax law”
Johannes Höfer