Summer School Brochure

CATÓLICA GLOBAL SCHOOL OF LAW LISBON · PORTUGAL

CUTTING EDGE LEGAL EDUCATION

tax law SUMMER SCHOOL

Other programmes rolling applications 2013-2014 LL.M. International Business Law LL.M. Law in a European and Global Context

VALUE-ADDED TAX Transfer Pricing

Global Ph.D. PROGRAMME

2nd Edition 24-28 June 2013

Master in Tax Law

(taught in Portuguese and in English)

Graduate Programme in Taxation

(taught in Portuguese)

CONTACTS Address Palma de Cima 1649-023 Lisbon PORTUGAL

Among top LL.M.s in the world: Financial Times Innovative Law Schools Report

Phone +351 217 214 179

PARTNER

Email catolicatax@ucp.pt

www.catolicalaw.fd.lisboa.ucp.pt

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2nd Edition 2013

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ProgrammeS

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faculty

CITY OF Lisbon

Lisbon is “ a great city

with great people”

Ildiko Toth Nabucco Gas Pipeline International, Austria

“ The five day long training on VAT matters perfectly matched my original expectations. Thanks to the well-structured presentations and flow of VAT selected topics, it was easy to understand and refresh, in a new constructive way, the basic knowledge that I already had before, regarding VAT issues. Lisbon is a great city with great people. It reflected back also in the training itself. I was impressed by the kindness and helpful support of the colleagues and assistance of the University.”

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World Top Faculty in sunny and affordable Lisbon

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SUMMER SCHOOL

2 Edition

nd

24-28 June 2013 VALUE-ADDED TAX Transfer Pricing

In June 2013, Católica Global School of Law will be offering the second edition of its Tax Summer School comprising two programmes, on Value-Added Tax and Transfer Pricing.

Católica’s Tax Summer School programmes are fully lectured in English by leading international academics and professionals and are aimed at students and practitioners willing to explore two of the most fascinating and complex areas of modern taxation.

All classes are held at the Campus of the Catholic University, in Lisbon.

The VAT Programme starts with a one-day introduction to the fundamental concepts of value-added taxation. In the following days, sessions will be held on some of the most important topics of EU VAT. Similarly, the Transfer Pricing Programme starts with a one-day intensive introduction to the fundamentals of Transfer Pricing, while in the following days critical topics of transfer pricing will be covered.

Both programmes run from Monday to Friday, the Transfer Pricing sessions being held in the morning, the VAT sessions in the afternoon. The programmes may thus be attended separately or simultaneously.

We look forward to meeting you in Lisbon!

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PROGRAMMES TRANSFER PRICING Programme Director: João Gama

DATE

Seminar

faculty

June 24

Transfer Pricing Fundamentals

Reuven Avi-Yonah, (Univ. Michigan)

09:00-13:30

OECD Recent Developments

Gianmarco Cottani, (Italian Revenue Agency/Univ.

Jönköping)

09:00-11:00

Recent US Case Law

Reuven Avi-Yonah, (Univ. Michigan)

11:30-12:30

Recent European Case Law

Gianmarco Cottani (Italian Revenue Agency/Univ.

Jönköping)

12:30-13:30

Transfer Pricing in Brazil

Luís Eduardo Schoueri (Univ. São Paulo)

09:00-11:00

Business Transformation and Permanent Establishments

Jaime Esteves & Leendert Verschoor, (PwC)

11:30-13:30

Intangibles and Transfer Pricing

Isabel Verlinden (PwC/Joint Transfer Pricing Forum)

09:00-11:00

Strategy, Management and Documentation:

11:30-13:30

The Case of Japan Tobacco International

Robert De Liefde/ Nathalie Laks (Japan Tobacco International)

Advance Pricing Agreements

João Gama (Católica Global School of Law)

09:00-10:00

Transfer Pricing Litigation

C. David Swenson (PwC/Georgetown Univ.)

10:30-13:30

June 25

June 26

June 27

June 28

Schedule

Tuition: VAT OR Transfer Pricing:

VAT AND Transfer Pricing:

Early bird rate (April 30, 2013) €600

Early bird rate (April 30, 2013) €990

Católica students / TLP and LSGL students €600 Students from other schools €700

Católica’s LL.M. partners / Católica alumni €890 Professionals €990

Católica students / TLP and LSGL students €990 Students from other schools €1190

Católica’s LL.M. partners / Católica alumni €1490 Professionals €1.790

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VALUE-ADDED TAX Programme Director: Sérgio Vasques

DATE

Seminar

faculty

June 24

VAT Fundamentals

Herman van Kesteren (Univ. Tilburg)

14:30-19:00

VAT and Tax Reform in the USA

Reuven Avi-Yonah, (Univ. Michigan)

14:30-15:30

VAT and Abuse of Law

Herman van Kesteren (Univ. Tilburg)

16:00-19:00

Litigating VAT before the ECJ

Julia Sailer (PwC)

14:30-16:30

Reverse Charge and VAT Fraud

Michael Tumpel (Univ. Linz)

17:00-19:00

VAT Role in Modern Tax Systems

Sijbren Cnossen (Emm.Prof. Univ. Rotterdam)

14:30-16:30

How to be Compliant Without Going Bankrupt?

Michaela Merz (PwC)

17:00-19:00

VAT in Cross-Border Media Services

Pernilla Rendahl (Univ. Jönköping)

14:30-16:30

OECD VAT Guidelines

Stéphane Buydens (OECD)

17:00-19:00

June 25

June 26

June 27

June 28

Schedule

“

Darussalam Djufri DANNY DARUSSALAM Tax Center, Indonesia

The programme has given me expansive knowledge regarding the concept of EU VAT

”

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David Swenson David Swenson is a principal at PricewaterhouseCoopers in the Washington National Tax Services practice, Global Leader of PwC’s Tax Controversy and Dispute Resolution Network, and is resident in the Washington, D.C. office. David is an Adjunct Professor at Georgetown University Law Center, where he has taught courses relating to international corporate income taxation continuously for 25 years. Following a prominent legal career spanning almost three decades, David brings to PwC a wealth of experience in advising multinational corporations on international tax matters and has substantial experience assisting companies in preventing, managing, and resolving tax audits and disputes.

world top faculty

Over the years, David has participated in more than 250 tax controversies involving disputes between MNCs and the IRS, and more than two dozen other revenue authorities around the world. Many of these tax disputes were docketed in a U.S. court of law, proceeded to trial, and resulted in landmark judicial decisions for MNCs, and David also participated in several landmark tax cases before the U.S. Supreme Court, including the Barclays Bank, Boeing, and Goodyear cases. David has been described as “one of the top five tax controversy experts in the United States,” and has also received recognition as: one of the Top 20 Leading Attorneys in the U.S. in the area of National Tax Litigation by “Chambers US;” one of the World’s Top 25 Transfer Pricing specialists by Euromoney’s; a First Tier Leading Individual in the areas of Tax Controversies and Cross-Border Structuring by the “International Tax Review;” and one of the Leading Corporate Tax Advisors in the World by the “Legal Experts Guide.”

In addition, David received the Meritorious Service Certificate from the Treasury Department and the IRS. David received his ML.T., from Georgetown University Law School, where he was Associate Editor of “The Tax Lawyer,” and his J.D., with honors, and B.A., with distinction, from the University of Mississippi. David is a member of the ABA, the D.C. Bar, and has been admitted to practice before the U.S. Tax Court, the U.S. Court of Federal Claims, as well as numerous U.S. Federal Courts of Appeal, and the U.S. Supreme Court.

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SUMMER SCHOOL

Barbara Zuromska Consultant Deloitte, Latvia

“TP Summer School is a rather good way to discover what Transfer Pricing is and which international issues are related to it. Invited lecturers bring a great value to the summer course due to their practical and theoretical background. “

Gianmarco Cottani Giammarco Cottani is an International Tax Adviser to the Central Assessment Commissioner of Italy Revenue Agency, and is a Member of the Sub-Committee Group of the United Nations in charge of the Draft of the Practical Manual on TP for Developing Countries.

Before joining the Agency, he worked as a Transfer Pricing Advisor in the Tax Treaty and Transfer Pricing Unit of the OECD, where he was involved in the introduction of the new Chapter IX of the OECD Guidelines.

He received his degree in Law & Economics from LUISS Rome University in 2003, an LL.M in European and International Taxation from

the European Tax College (Tilburg and Leuven) in 2005, and a PhD in Corporate Taxation from LUISS Rome University in 2009.

Giammarco is a member of the faculty of the International Tax Center of the University of Leiden for transfer pricing, the Course Coordinator of the Module “Transfer Pricing Rules in International Taxation” at the European Tax College of the University of Tilburg and he has been recently appointed Adjunct Professor in Fiscal Law at the Jonkoping International Business School. He was the National Reporter for Italy during the 2011 IFA Congress held in Paris on the topic of cross-border restructuring.

Herman van Kesteren Herman is an Indirect Taxes Partner based in Amsterdam, the Netherlands with over 20 years experience and is currently responsible for knowledge management and litigation in the field of VAT. Herman received his Law Degree (Major in tax) at Leiden University and lectured European VAT at this university before transferring to Tilburg University in 2000, where he was appointed professor in the field of VAT in 2003. Since 2010 Herman is also guest-lecturer at Leuven University (Belgium).

He is a Judge in the ‘s-Hertogenbosch Court of Appeals and in the ‘s-Gravenhage Court of first instance. Herman has often been a

(guest) lecturer, both in the Netherlands and abroad, for academic scholars as well as for tax practitioners.

He serves as lecturer in several international programmes. At the European Tax College (the joint LLM programme in “International and European Taxation” of the Universities of Tilburg and Leuven), he is responsible for the “Design and structure of consumption taxes” course.

At the Leiden International Tax Center he is responsible for the course Value-Added Tax Law in the Adv. LLM in International Tax Law.

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Isabel Verlinden Isabel Verlinden is PwC’s Transfer Pricing Leader for Europe, Middle-East, India & Africa, a Member of PwC’s Global Transfer Pricing leadership team and the Partner in charge of PwC Belgium’s International Tax and Transfer Pricing services.

Leonard Fontana Tax Department Chiquita Brands International Sàrl, Switzerland

“I had a very nice time in Lisbon. The course was really interesting with really good speakers. I learnt a lot in Transfer Pricing.

The quality of the course was really impressive.

I also had the chance to meet persons from different countries and different backgrounds.

I really would recommend this type of courses to friends or colleagues.”

She appears in Euromoney/International Tax Review’s Guide to the World’s Leading Transfer Pricing Advisors, the Guide to the World’s Leading Tax Advisors and the Best of the Best Expert Guide, which identifies the top 25 best in the world by practice area, as elected by in-house counsel and peers. In her over 20 years experience she has built up smooth relationships with Competent Authorities across the globe as crystallized in many tax effective Advance Pricing Arrangements. She has (co-) authored over 90 articles and books to date (including “Mastering the IP Life Cycle” and “Substance: Aligning International Tax Planning with Today’s Business Realities”).

Isabel is one of the 16 elected Business Members at the European Commission’s Joint Transfer Pricing Forum. She actively contributes to thought leadership initiatives in the area of TP as invitee at Specialist Business Expert Group Meetings at the OECD. She is regularly invited to assist country policy makers (e.g. China to address Intangibles & TP). She will chair this year’s IFA Conference topic on “Profit Methods and the arm’s length principle” in Copenhagen.

Jaime Esteves Jaime Esteves is Partner of PwC Portugal and leads its Tax Department, with responsibility also for Angola and Cape Verde. He’s a specialist in Corporate Restructuring, International Tax Planning, Transfer Pricing and Wealthy Individuals. He is also a Tax Arbitror at CAAD and was the lawyer responsible for the EPSON tax case (ECJ). He is responsible for several tax courses and lectures at a number of Universities.

He published several studies on taxation and collaborates regularly with leading media in tax matters.

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João Gama João Gama teaches Tax Law at the Catholic University of Portugal, where he is the coordinator of Católica’s Post-Graduate Tax programme. He is the executive editor of the Tax Law Review “Fiscalidade”.

João Gama has published on a variety of tax law topics in Portugal and abroad Belgium, The Netherlands and Brazil). After graduating from law school (2000) and obtaining his masters degree (2004) at the University of

Lisbon, he was a visiting researcher at NYU’s International Tax Programme in 2010 and in Georgetown University in 2013, and served as a political advisor to the President of the Portuguese Republic between 2011 and 2013.

His PhD dissertation, “The Global Word of The Taxman: Binding Rulings and APA’s” is expected in 2013. João lives in Lisbon with his wife and their five kids.

Julia SaIler Julia started her professional career with PwC in Austria before joining PwC London where she specialised in international VAT, working with multi-national businesses across Europe.

In 2005, Julia transferred to PwC Switzerland where she continues to work mainly with multinational clients in a variety of industries on their pan-European and global indirect tax matters.

Working with non-EU established companies doing most of their business within the EU has given Julia a very good understanding of and appreciation for the indirect tax point of view of these businesses. Due to the pan-European focus of her work, Julia has extensive

experience of the tax authorities’ approach to indirect taxes in a wide variety of countries.

Julia is an Austrian Certified Tax Expert. She frequently publishes articles on indirect taxes and is a presenter at in-house as well as external indirect tax events and trainings.

Julia holds a Master’s degree in International Business Administration and a PhD in Social and Economic Studies from the University of Vienna, Austria. Whilst earning her PhD degree, Julia worked as teaching and research assistant at the department for business taxation of the University of Linz, Austria.

Leendert Verschoor Leendert Verschoor leads the PwC Transfer Pricing Services Group in Portugal and is representing Portugal within PwC’s Global Transfer pricing Network.

He started his professional activity in the area of taxation in the Netherlands. In 1999 he joined PwC in Portugal and became Partner in 2008.

He specializes in areas related to international taxation of multinational companies, with 19 years of experience in these matters. Since 2002, devotes much of his time advising Portuguese subsidiaries of multinational groups and national groups with international presence in various sectors of activity with transfer pricing

planning and transfer pricing documentation obligations.Leendert has a Degree in Business Economics from Erasmus University Rotterdam and a Degree in Tax Law from the University of Leiden, both in The Netherlands He is the author of the country section on Portuguese transfer pricing rules in the book “International Transfer pricing”, of the Portuguese section in the book “Mastering the IP Life Cycle and the book “Substance, Aligning international tax planning with today’s business realities” and wrote various articles about transfer pricing in economic newspapers and the International Transfer Pricing Journal.

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Luís Eduardo Schoueri Luís Eduardo Schoueri holds the chair of Tax Law at the Law School of the University of São Paulo.

Catarina Rivotti Bosch, Portugal

“Attending the VAT Summer School was extremely interesting and fruitful, since the course is very dynamic and well organized, addressing relevant matters and gathering specialist lecturers around the VAT main topics. The high quality of the participants must also be emphasized for the contribution thus allowed, given that most of the attendants are tax experts.”

He is partner of the law firm Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados, Vice President of the Brazilian Tax Law Institute (Instituto Brasileiro de Direito Tributário - IBDT), member of the Law Academy of São Paulo (Academia Paulista de Direito), anda Vice President of the São Paulo’s Commercial Association (Associação Comercial de São Paulo – ACSP).

He obtained his master’s degree (1992) in law at the University of Munich under the guidance of Professor Klaus Vogel and achieved the Doctor’s and Free Professor’s degrees at the Law School of the University of São Paulo.

Luís Eduardo is the author of several books and articles and studies published in Brazil and abroad, and has already lectured as Visiting Professor at the University of Florida, at the University Paris I Pantheon-Sorbonne and at the Vienna University of Economics and Business.

Michael Tumpel Michael Tumpel is a full-time Professor of Tax Management of the University of Linz, Austria and Director of a LLM in European Tax Law and of a MBA programme.

He chairs the Indirect Tax Committee of the Austrian Chamber of Tax Advisers and is a Member of the Indirect Tax Committee of CFE. He is the author of many books and articles on VAT Law, European Tax Law and International Tax Law.

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SUMMER SCHOOL

Michaela Merz Michaela is Indirect Taxes Partner at PwC and ITX Central Cluster Leader.

Her expertise includes advising domestic and multinational companies in national and international VAT issues, advising on their worldwide VAT positions and leading worldwide project teams, structuring and implementation of principal and supply chain

structures and an in-depth experience with global business structures, cross border transactions, outsourcing (Shared Service Centre) and restructuring. She is a specialist in e-biz and e-commerce.

Nathalie Laks Nathalie is JTI’s Global transfer Pricing Director since 2009. Nathalie is a French tax attorney and holds a Master degree in International tax and business law from ParisSorbonne and University of Dijon. She has an extensive International Tax and Transfer Pricing experience, both as a consultant in Big four firms and in the Industry in various jurisdictions, including France, the US, the UK, Russia and Switzerland.

Pernilla Rendahl Pernilla Rendahl is currently working at Jönköping International Business School (JIBS) as assistant professor in law. She has specialized in value added taxation and her main research project is Cross-Border VAT on Media Services in the EU funded by Ragnar Söderbergs foundation until the end of 2014. The project has also been supported by the foundations TOR/SkatteNytt and Centre for Tax Law, both in Sweden.

Dr. Rendahl has been department head for the Accounting and Law department at JIBS and is currently a member of the JIBS research faculty board and the board for education and research education at Jönköping University. She is also a co-editor of the Swedish journal SkatteNytt since 2010. Between2008 and 2010 Pernilla has

Nathalie’s international tax career started in 1989 with Ernst & Young in France and completed her advisory career with Deloitte.

After 10 years of consultancy, including several international assignment in London and Moscow, she moved to industry in 1999, and joined Caterpillar, first to the EAME headquarter in Geneva and then to Caterpillar Inc, USA where she held the position of transfer pricing manager for the group.

also been involved in a multi-disciplinary research project in co-operation with Swedish TV-producers focusing on the regulatory framework for Swedish TV-producers in a transforming media landscape.

Dr. Rendahl defended her doctorate in 2008 and the thesis is published in the IBFD Doctoral Series, Cross-Border Consumption Taxation of Digital Supplies.

It received the EATTA 2009 and an honorable mention as the Mitchell B. Carroll Prize was awarded during the IFA conference in 2009.

The thesis evaluated the causes for double-taxation and non-taxation comparing the EU VAT with the Canadian and Australian GST. As an evaluation tool for the analysis the principles from the Ottawa Taxation Framework Conditions were used.

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Reuven Avi-Yonah Reuven S. Avi-Yonah, the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Programme, specializes in corporate and international taxation and international law. He has served as a consultant to the U.S. Treasury Department and the Organisation for Economic Cooperation and Development (OECD) on tax competition, and is a member of the steering group for OECD’s International Network for Tax Research.

Danny Septriadi, LL.M Int. Tax(Wu-Wien) Director DANNY DARUSSALAM Tax Center, Indonesia

“The TP summer school programme held by Catolica Global School of Law provides an excellent course content that is supported by a distinguished selection of tax academics and professionals who brought many new insights and practical experiences that are definitely useful in Indonesia. I will certainly recommend this programme to my fellow colleagues.”

He is also the incoming chair of the AALS Tax Section and trustee of the American Tax Policy Institute. Professor Avi-Yonah is a fellow of the American Bar Foundation and a member of the board of trustees of Diritto e Practica Tributario Internazionale.

He is also an honorary research fellow at the Taxation Law and Policy Research Institute at Monash University and an international research fellow at Oxford University’s Centre for Business Taxation. In addition to prior teaching appointments at Harvard University (law) and Boston College (history), he has practiced law with Milbank, Tweed, Hadley & McCloy in New York; with Wachtell, Lipton, Rosen & Katz, New York; and with Ropes & Gray, Boston. After receiving his BA, summa cum laude, from Hebrew University, he earned three additional degrees from Harvard University: an AM in history, a PhD in history, and a JD, magna cum laude, from Harvard Law School.

Robert De Liefde Japan Tobacco International head of global tax. Robert holds a tax law degree from Leiden University. Robert’s international tax career started in 1992 as a trainee with Coopers & Lybrand in the Netherlands. He completed an assignment to PwC Caracas between 1999 and 2002. Then he moved to industry, first to a joint venture between Philips and LG electronics and since 2005 he is with JT International SA in Geneva.

JTI is a leading international tobacco product manufacturer and part of Japan Tobacco group.

JTI is headquartered in Geneva, Switzerland, with operations in more than 120 countries around the globe. JTI has over 25,000 employees representing more than 100 nationalities.

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Sérgio Vasques Sérgio Vasques is a Tax Law Professor at the Catholic University of Portugal and Católica Global School of Law. He holds a Masters Degree and a PhD in Tax Law and his main field of work is that of indirect taxation and environmental taxes.

He has taken part in the drafting of the Portuguese Excise Duties Code, the reform of vehicle taxation and the introduction in

Portugal of environmental charges on water and waste, among other projects.

In recent years he has done extensive work in Africa, where he’s worked on the reform of VAT, excise duties and other indirect taxes.

Sérgio held the post of Secretary of State for Tax Affairs of Portugal in the years 2009-2011.

Sijbren Cnossen Sijbren Cnossen is the Academic Partner of CPB Netherlands Bureau for Economic Policy Analysis, and Professor of Economics at the University of Pretoria.

He is Emeritus Professor of Tax Law of Erasmus University Rotterdam and Emeritus Professor of Economics of the University of Maastricht. He has also held appointments at the Law Schools of the Universities of Harvard, New York and Florida, the College of Europe, and the Netherlands Institute for Advanced

Studies. Professor Cnossen has been an advisor to the IMF, the World Bank, the OECD, the European Commission, and USAID. He has published widely on the economics of taxation, including the VAT, excise duties, personal and corporate income taxes, and the coordination of tax systems in common markets.

Stéphane Buydens Stéphane Buydens is VAT Policy Advisor in the Centre for Tax Policy and Administration, OECD. He is also teaching VAT at the Catholic University of Lyon (France). He is the author of the OECD biennial publication Consumption Tax Trends.

Stéphane Buydens has a Master in Political Science (Public Administration) from the Université Libre de Bruxelles (Belgium).

He joined the Belgian Ministry of Finance in 1989 as Deputy Head of Office in a local VAT office. In 1991 he joined the Central VAT Administration as Tax Inspector in the International VAT Division. In 1999

he joined the OECD as Administrator in charge of the development of the OECD Guidelines on e-commerce taxation under VAT. He was Tax Counsellor at the Belgian Permanent Delegation to the OECD between 2002 and 2004. Since 2004 he is VAT Policy Advisor in the Consumption Taxes Unit of the Centre for Tax Policy and Administration.

Lisbon provides the historical benefits of being in the place where the first step towards globalization was taken centuries ago.

Lisbon has a vibrant modern ambiance, affordable living costs, and sits poised as the geographical and strategic bridge between Europe and the United States.

495

beaches on the Portuguese coast

252

sunny days per year

€€

Inexpensive Living Conditions USEFUL SITES

www.visitlisboa.com www.lisbonwalker.com www.agendalx.pt www.cm-lisboa.pt www.visitportugal.com www.ipmuseus.pt

“

A city full of history and surrounded by countless attractions

”

2nd Edition 2013

contents page

04

ProgrammeS

page

06

page

14

faculty

CITY OF Lisbon

Lisbon is “ a great city

with great people”

Ildiko Toth Nabucco Gas Pipeline International, Austria

“ The five day long training on VAT matters perfectly matched my original expectations. Thanks to the well-structured presentations and flow of VAT selected topics, it was easy to understand and refresh, in a new constructive way, the basic knowledge that I already had before, regarding VAT issues. Lisbon is a great city with great people. It reflected back also in the training itself. I was impressed by the kindness and helpful support of the colleagues and assistance of the University.”

AF_CAPA_PLANO.indd 2

“

World Top Faculty in sunny and affordable Lisbon

” 12/5/13 2:49 PM

CATÓLICA GLOBAL SCHOOL OF LAW LISBON · PORTUGAL

CUTTING EDGE LEGAL EDUCATION

tax law SUMMER SCHOOL

Other programmes rolling applications 2013-2014 LL.M. International Business Law LL.M. Law in a European and Global Context

VALUE-ADDED TAX Transfer Pricing

Global Ph.D. PROGRAMME

2nd Edition 24-28 June 2013

Master in Tax Law

(taught in Portuguese and in English)

Graduate Programme in Taxation

(taught in Portuguese)

CONTACTS Address Palma de Cima 1649-023 Lisbon PORTUGAL

Among top LL.M.s in the world: Financial Times Innovative Law Schools Report

Phone +351 217 214 179

PARTNER

Email catolicatax@ucp.pt

www.catolicalaw.fd.lisboa.ucp.pt

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