1. EUCOTAX 2011Rzym

2. EUCOTAX ► General Theme: Global finance and taxation ► Finacial and Economic Crisis and the Role of Taxation

3. EUCOTAX ► General research question: Describe, analyse and evaluate the role of taxation in the financial and economic crisis, i.e.: ► What was the role of taxation as contributor to the causes of the financial and economic crisis? ► What is the role of taxation in providing remedies for the financial and economic crisis?

4. EUCOTAX ► Specific research question: Describe, analyse and evaluate the role and the position of the sub theme below (1-6) in the context of the financial and economic crises from the perspective of your country.

5. SUBTOPIC 1 ► Taxation of investment income of individuals (Osnabrueck, Germany, Prof. Heike Jochum) ► E.g. comprehensive income tax systems versus dual income tax systems, box systems

6. SUBTOPIC 2 ► Taxation of financial institutions (Leuven, Belgium, Prof. Luc de Broe) ► E.g. banks, investment funds, private equity funds, sovereign wealth funds, pension funds, hedge funds, insurance companies, bank tax

7. SUBTOPIC 3 ► Exchange of information and tax procedures, including legal protection of taxpayers (Uppsala, Sweden, Ms. Ulrika Gustafson-Myśliński) ► E.g. money laundering, Financial Action Task Force, G-20, Global Forum

8. SUBTOPIC 4 ► Tax arbitrage (Barcelona, Spain, Prof. Tulio Rosembuj) ► E.g. tax avoidance, treaty shopping, hybrid entities, CFC

9. SUBTOPIC 5 ► Deductibility of interest in company taxation (Paris, France, Prof. Daniel Gutman) ► E.g. earnings stripping rules, limitation of interest deductions, mortgage interests

10. SUBTOPIC 6 ► Fiscal and commercial accounting rules (Rome, Italy, Prof. Eugenio Rugiero, Uppsala, Sweden, Prof. Jan Bjuvberg) ► E.g. derivatives (e.g. credit default swaps), hedge accounting, net operating losses and carryovers, general business credit carryovers, alternative minimum tax credit carryovers, capital loss, foreign tax credit carryovers.

11. ► Na dzień dzisiejszy do obsadzenia jest temat 6. Jeżeli w ciągu najbliższych dni nikt na ten temat się nie zgłosi, to sytuacja się zmieni i odrębnie poinformuję, jakie tematy można wybrać w miejsce 6.