2nd International Tax Seminar on Special Tax Zones
As part of IBFD's research project on Special Tax Zones, the Erasmus School of Law (ESL) - in close co-operation with the International Bureau of Fiscal Documentation (IBFD) - organized the 2nd International Tax Seminar on Special Tax Zones on Tuesday 11 April 2017. The ongoing research project seeks to counter the public opinion that all tax preferential arrangements applicable in geographic areas within a (tax) jurisdiction qualify as a tax haven, tax evasion or the like.
The Tax Law Department of ESL had the privilege that our Dean of Law, professor Susan Stoter, was so kind to gave a speech and welcome the international audience to Rotterdam and in particular the campus of the Erasmus University Rotterdam. In her speech she emphasized that she hopes that the seminar not only contribute to the research project on Special Tax Zones, but also strengthens ESL's current network with eminent tax institutes throughout the world and on top provides the foundation for future relationships between ESL’s Department of Tax Law and other tax institutes.
During the seminar academics from 14 universities covering 4 continents contributed to the topical and innovative research project on Special Tax Zones by addressing various issues related to Special Tax Zones, such as constitutional, tax treaty, business and other treaty relationships with Special Tax Zones. The structure of the seminar allowed 8 key note speakers and 3 'trivia' speakers to dedicate a lecture on Special Tax Zones. During an equal amount of panels sessions, research members shared valuable comments and ideas with the audience.
On Wednesday 12 April the research group had a meeting on the proceeding of the research project on Special Tax Zones in the building of the Erasmus University College. New deadlines and goals were set to ensure the continuation and, eventually, the finalising of the research project in the beginning of January 2018.
As Tax Law Department of ESL we would like, once more, thank our knowledge partner EFS, Erasmus University Rotterdam, the Tax Law Department of the Erasmus School of Law (ESL), the ESL research programme “Fiscal autonomy and its boundaries” and the Dutch branch of IFA (Dutch Association for International Tax Law), for providing funding for this seminar.
Professor Ton Stevens
Director of the STZ-seminar
Martijn Schippers LL.M.
Coordinator of the STZ-seminar