Full program
ECONOMIC CONFERENCE ON
INTERNATIONAL TAXATION AND INFORMATION EXCHANGE
Mons, Belgium, September 25-26, 2015
Scientific Program
For any information visit the website of the conference www.econtaxmons2015.be
Download the program: 
Thursday September 24,
8:00 pm – Coming together party (Hotel DREAM)
Friday September 25
8:30 am – Registration and welcome coffee
9:00 am – Opening Session
9:15 am – Session I, Keynote lectures
Chair: Christian Valenduc, President, Belgian Institute of Public Finance
Speakers:
9:15 – Marcel Gérard, Louvain School of Management and Institute for European Studies, University of Louvain, Louvain-la-Neuve, and Mons
International Taxation and Information Exchange, an Introduction
9:30 – Michel Aujean, Associate Cabinet Taj, Paris; former director Taxud, EU Commission,
Do we need a New Tax Package?
10:10 – Thomas Neubig, Deputy Head of the Tax Policy and Statistics Division, Centre for Tax Policy and Administration, OECD, Paris
Measuring and Monitoring Base Erosion and Profit Shifting
10:50 – General discussion
11:15 – Coffee break
11:45 – Session II, Exchange of Information: automatic vs. on request and administrative cooperation
Chair: Edoardo Traversa, University of Louvain School of Law, Louvain-la-Neuve
Speakers and discussants:
11:45 – Niels Diepvens, Tax Law Department, University of Hasselt
Discussant: Maryte Somare, Vienna University of Economics and Business, Vienna
12:20 – Viktoria Wöhrer, Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna
Automatic Exchange of Financial Information under the Directive on Administrative Cooperation in the Light of the Global Movement towards Transparency (with Maryte Somare)
Discussant: Edoardo Traversa, University of Louvain, Louvain-la-Neuve
1:00 pm – Walking lunch
2:00 – Session III, Tax Havens and Profit Shifting
Chair: Alain Jousten, University of Liège, Liège
Speakers and discussants:
2:00 – Arjan Lejour, CPB Netherlands Bureau for Economic Policy Analysis, The Hague
Profitable Detours: Network Analysis of Tax Treaty Shopping (with Maarten van ‘t Riet)
Discussant: Marcel Gérard, University of Louvain, Louvain-la-Neuve and Mons
2:35 – Alfons Weichenrieder, Goethe University, Frankfurt
Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens? (with Julia Braun)
Discussant: Natacha Gilson, University of Louvain, Louvain-la-Neuve and Mons
3:10 – Antonella Caiumi, Econometric Studies and Economic Forecast Division, Italian National Institute of Statistics, Roma
Profit Shifting within Multinationals: evidence from tax return data for Italy
Discussant: Alfons Weichenrieder, Goethe University, Frankfurt
3:45 – Coffee break
4:15 – Session IV, Critical Issues in International Taxation: (Non) Double Taxation and Property Rights
Chair: Jean Hindriks, CORE, University of Louvain, and Itinera Institute, Brussels
Speakers and discussants:
4:15 – Wolfram Richter, TU Dortmund University, Dortmund
Discussant: Alain Jousten, University of Liège
4:50 – Anne Van de Vijver, Law Faculty, University of Antwerp, and Antwerp Tax Academy, Antwerp
International double (non-) taxation: comparative guidance from general law principles
Discussant: Viktoria Wöhrer, Vienna University of Economics and Business, Vienna
5:30 – Policy Round Table on the Future of MNEs’ Taxation (I)
Chair: Etienne de Callataÿ, University of Louvain, Louvain-la-Neuve
Introduction: Philippe Neefs, KPMG, Luxembourg
7:30 pm – Conference Dinner
Venue: Hotel Dream
Saturday September 26
9:30 – Session V, Advances in Tax Competition
Chair: Wouter Vergote, Saint-Louis University, Brussels
Speakers and discussants:
9:30 – Mohammed Mardan, Department of Management, Technology and Economic, ETH, Zurich
Tax Competition and Corporate Losses (with Michael Stimmelmayr)
Discussant: Marcel Gérard, University of Louvain, Louvain-la-Neuve and Mons
10:05 – Emmanuelle Taugourdeau, Paris School of Economics, Paris 1 University, Paris
Discussant: Fernando Ruiz, Royal Military Academy, Brussels and University of Louvain
10:40 – Agustin Redonda, Council on Economic Policies (CEP), Zürich
Discussant: Wouter Vergote, Saint-Louis University, Brussels
11:15 – Coffee break
11:30 – Session VI, Patent Boxes and the Future of MNEs’ Taxation
Chair: Amaury della Faille, KPMG, Brussels
11:30 – Gaëtan Nicodème, DG Taxud, European Commission
The June Package and the Future of MNEs’ Taxation
Discussant: Wolfram Richter, TU Dortmund University, Dortmund
12:10 – Round Table on the Future of MNEs’ Taxation (cont.) and closing address
Introduction: Christian Valenduc, President, Belgian Institute of Public Finance
13:00 – Closing of the Conference and walking lunch
The scientific committee consists of
Marcel Gérard (UCLouvain, chair)
Kai Konrad (Max Planck Institute, Munich)
Natacha Gilson (UCLouvain)
Alain Jousten (ULiège)
Christian Valenduc (Belgian Ministry of Finances)
Wouter Vergote (USaint-Louis Brussels)
Manager of the conference: Vinciane Claus (UCLouvain, vinciane.claus@uclouvain-mons.be )