Conferences
Since 1991 he has reported at numerous international tax seminars and conferences, including:
i. European Association of Tax Law Professors (EN)
Peer-Review in Tax Law – Academic Topic, Milan (Italy), 2015 Congress, 30.5.2015
The Burden of Proof in European Tax Law, Uppsala (Sweden), 2011 Congress, 3.6.2011
Retroactivity in tax law and the ECJ judgments, Leuven (Belgium), 2010 Congress, 27.5.2010
Peer-Reviewing in Tax Journals in Europe: the Case of Intertax (with Ana Paula Dourado), Santiago de Compostela, 2009 Congress, 3.6.2009
European Tax Law: Quo Vadis?, Helsinki (Finland), 2007 Congress, 8.6.2007
International Accounting and Tax Accounting Cologne (Germany) 2004 Congress
ii. International Fiscal Association - IFA (EN)
Worldwide Meetings
2015 Basel Congress – Co-General Reporter of the Main Topic “The Practical Protection of Taxpayers’ Rights”
2014 Mumbai Congress – Chairman of the panel IFA-EU on the relations between BEPS and EU Law
2013 Copenhagen Congress - Inaugural speech 25.8.2013
2010 Rome Congress - Chairmen of the Seminar "Tax Havens" 2.9.2010
2008 Brussels Congress - Seminar "The Use of Foreign Court Decisions in the Interpretation of Tax Treaties"
2006 Amsterdam Congress - Breakout Session 2B "The Attribution of Profits to Permanent Establishments: EC Law and Non-discrimination Issues"
2000 Munich Congress - Seminar on "Currency Exchange Gains and Losses"
David Tillinghast Special Conferences
2013 Sao Paulo Conference on “International Tax Principles in BRICS and OECD Countries: Convergences and Divergences”. Report on “Tax Avoidance, Tax Evasion, Transparency and Exchange of Information”
Regional Meetings
2008 Italy-Switzerland Meeting, held in Stresa
2002 Belgium-France-Italy Triangular Meeting, held in Brussels
2000 Belgium-Italy Bilateral Meeting, held in Venice
National Meetings
2013 Russian Branch (Moscow) - Beneficial ownership in international taxation (4.6.2013)
2010 Australian Branch (Melbourne) - Selected Issues on Arbitration in Tax Treaties (8.2.2010)
iii. Latin American Institute for Tax Law/Instituto Latino Americano de Derecho Tributario - ILADT (ES/PT)
2016 XXIX Jornadas Latinoamericanas de Derecho Tributario, Santa Cruz de la Sierra (Bolivia) – General reporter on Main Topic Problemáticas actuales y nuevas fronteras de los medios de impugnación nacionales e internacionales (November 2016)
2015 XXVIII Jornadas Latinoamericanas de Derecho Tributario, Mexico D.F. (Mexico) – Chairman of the panel “BEPS y el Modelo de Convenio del ILADT” (11.11.2015)
2014 XXVII Jornadas Latinoamericanas de Derecho Tributario, Lima (Peru) - Chairman of the panel "La responsabibilidad tributaria" (1.09.2014) and Speaker on the panel "Modelo Bilateral de convenio para Evitar Doble Imposición ILADT" (4.09.2014)
2012 XXVI Jornadas Santiago de Compostela (Spain) - Panel Member of the Seminar on the Latin American Model Tax Convention (3.9.2012)
2010 XXV Jornadas Cartagena de Indias (Colombia) - Report at Seminar for the Presentation of the Latin American Model Tax Convention (15.2.2010)
2008 XXIV Jornadas Isla Margarita (Venezuela) 19.-24.10.2008 - General Reporter on "Los principios constitucionales ante las nuevas formas de imposicion sobre la renta"
2006 XXIII Jornadas Córdoba (Argentina) 26.10.2006 - Report at Seminar "La interpretación y aplicación de los convenios internacionales de doble imposición"
2004 XXII Jornadas Quito (Ecuador). Italian National Reporter on El arbitraje fiscal internacional. President of the Commission drafting the Recommendations on Main Topic "El IVA en las relaciones internacionales"
2002 XXI Jornadas Genoa (Italy);
2000 XX Jornadas Salvador de Bahia (Brazil);
1998 XIX Jornadas Lisbon (Portugal) Report on Main Topic "Criminal Tax Sanctions"
1996 XVIII Jornadas Montevideo (Uruguay);
1995 XVII Jornadas Cartagena de Indias (Colombia);
1993 XVI Jornadas, Lima (Peru) - Report on Seminar: "Los delitos tributarios".
iv. European institutions
European Commission
Member of the drafting committee of the Expert Group on Cross-Border Tax Obstacles of Individuals in the European Union (2015)
Report "The jurisprudential impact of ECJ decisions", Fiscalis Seminar on "The interpretation and the implementation by Member States' Tax Courts of Principles Established by ECJ Case Law" - Luxembourg, 10.-12.12.2008 (EN)
Report on "Tax Treaties and the Internal Market", Fiscalis Seminar on Tax Treaties and EC Law, Malta, 4.-7.10.2006 (EN)
Report on "The Effects of the Accession Treaties on Pre-existing Tax Treaties", Fiscalis Seminar on Tax Treaties and EC Law, Malta, 4.-7.10.2006) (EN)
Report on the EC Model Tax Convention at the Workshop on tax treaties and EC law - Brussels (Belgium) 5.7.2005 (EN)
European Court of Justice
(Sole speaker of the) Seminar on "Problemi del linguaggio giuridico nei rapporti tra diritto tributario e diritto dell'Unione Europea, European Court of Justice, Luxembourg. 1st edition: 14.-15.1.2010 (IT); 2nd edition 19.10.2011 (IT)
v. OECD – Organization for Economic Cooperation and Development
Report on Developing CFC Legislation in line with European Union law, held in open session at the meeting of WP 11 on aggressive tax planning, Paris (France), 24.10.2013
vi. WU - Vienna University of Economics and Business
18.12.2017 - Rethinking Tax Treaties in a digital age: adapting the allocation rules, Digital Tax Transformation. Round Table, WU, Wien (Austria)
17.06.2017 - Mutual Assistance: Exchange of information and Collection of Taxes. 23rd annual Viennese Symposium on International Tax Law, Wien (Austria)
28.04.-29.04.2017 - Report “Meaning of beneficial ownership in tax treaties under Article 10 of the Italy-United Kingdom tax treaty. Relevance of internationally accepted tax practice and meaning of under the OECD Model Convention”. “Tax Treaty Case Law around the Globe”, WU Vienna, Wien (Austria)
17.10.-18.10.2016 - Recent trends in CJEU case law. “Recent and Pending Direct Cases at the European Court of Justice”, Wien (Austria)
Impact of Bilateral Investment Treaties on Taxation, Rust (Austria), 2-4.07.2015
22nd annual Viennese Symposium on International Tax Law, “Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention”, 19.06.2015
Tax Treaty Case Law Around the Globe, Vienna (Austria), 11-13.06.2015
The OECD Model Convention and its Update 2014, 21st Viennese Symposium on International Tax Law, Vienna (Austria), 2.07.2014
The development of multilateral instruments in the OECD, EU and other regional
groupings, EUI-WU 3rd Executive Tax Seminar, Vienna (Austria), 11.12.2013Habitually exercising the authority to conclude contracts according to Art 5 par 5 OECD Model Convention, 20th Vienna International Tax Symposium, Vienna (Austria), 14.6.2013
The Italian case. Tax treaty case law conference, WU, Vienna (Austria), 24.5.2013
Dienstnehmereinkünfte in den österreichischen DBA (Art 15,16,18,19 und 20 OECD-MA) (co-reporter Marion Scheuer), 19th Wiener Symposion zum Internationalen Steuerrecht, Vienna (Austria), 22.6.2012
Italy: Beneficial ownership as anti-abuse provision in international taxation & Italy: Beneficial ownership and the entitlement to treaty benefits in the presence of transparent entities, at Beneficial ownership, Vienna (Austria), 18-19.5.2012
On abuse and fraud in VAT: setting the appropriate boundaries for GAARs in the EU VAT system, at Improving VAT/GST - Designing a simple and fraud-proof tax system, Vienna (Austria), 1-2.3.2012
The limits to interest deductibility: an ad hoc anti-abuse rule within the proposal for a CCCTB Directive, at CCCTB and third countries, 30-31.1.2012
Italian case law on tax treaties, WU Vienna University of Economics and Business, Vienna (Austria), 20.5.2011
The Italian Pending Tax Cases, 6th ECJ Pending Tax Cases of the WU Vienna, Vienna 12.-13.11.2010
General Report at The Impact of the OECD and UN Models Conventions on Bilateral Tax Treaties, Rust (Austria) 9.-10.7.2010
Die Möglichkeiten der Verweigerung des Informationsaustausches nach Art 26 OECD-MA, Co-speaker with Martina Gruber, Vienna, 18.6.2010
Developing a New Approach to Taxation in Relations with Developing Countries: Thoughts on Selected Legal and Economic Issues, discussant of prof. Ilan Benshalom (Northwestern University), Seminar of the Spezialforschungsbereich on International Tax Coordination, Vienna, 14.5.2010
Tax Treaties and Developing Countries, at "Tax Treaties from a Legal and Economic Perspective", Vienna, 18-20.3.2010
Italian National Report, ECJ Pending Direct Tax Cases, Vienna, 13.-14.11.2009
Using soft law to counter international double (non-)taxation in VAT/GST, 26.-27.3.2009
Italian National Report, ECJ Pending Direct Tax Cases, (Vienna 26.-27.9.2008);
Outbound dividends and Fat Cap under the proposed CCCTB system, 22.-23.2.2008
Article 19 OECD Model Tax Convention, at the Conference on the Future of Allocation Rules in the OECD Model Tax Convention, Vienna (Austria) 9.-10.11.2007
Recent ECJ Decisions in Direct Taxation and their Practical Impact, in Recent Developments in Tax Treaty Practice (Rust, Austria 8.-12.7.2007)
Italian National Report, ECJ Pending Direct Tax Cases, (Vienna 15.-17.2.2007);
General Reporter at the Conference EU and Third Countries (Vienna 13.-14.10.2006)
Recent ECJ Decisions in Direct Taxation and their Practical Impact' in Recent Developments in Tax Treaty Practice (Rust, Austria 9.-14.7.2006)
Recent and Pending Direct Tax Cases at the European Court of Justice, Vienna (Austria), October 2005
Settlement of Tax Treaty Disputes: Italian National Reporter - Rust (Austria) September 2001.
Other conferences (PER ANNUM BACKWARDS)
Europe
09.11.-10.11.2017 - Zonas francas y zonas de incentivos fiscales. Zonas Francas y Comercio Internacional, Universidad de Vigo, Vigo (Spain)
28.10. 2017 - L’adeguamento delle categorie del diritto tributario alle esigenze dell’ economia digitale. Convegno in memoria di Victor Uckmar, Genova (Italy)
15.09.-16.09.2017 - BEPS and EU Law, Multilateral Convention on BEPS (“MLI”) and EU Law. GREIT 12 Conference “The External Tax Strategy of the EU in a Post-BEPS Environment”, University of Cádiz Law School, Jerez de la Frontera (Spain)
07.09.2017 - Ideas for Bringing now International Tax Law in line with New Global Business Models (with Brauner, Yariv). Conference “Current Issues in European Tax Law” of the Estonian Presidency of the Council of the EU, Tallinn (Estonia)
17.07.2017 - Finalità extrafiscali del tributo, zone franche e compatibilità con il diritto dell’Unione Europea tra sviluppo economico e sfide dell’economia globale. Conference “ODCEC (Ordine dei Dottori Commercialisti e Degli Esperti Contabili)”, Naples (Italy)
19.06.-23.06.2017 - Report on “The EU Perspective on Competition vs Coordination: International v. Regional Tax Coordination” (with Dourado, Ana Paula). GREIT Lisbon Summer Course, Lisbon, (Portugal)
01.06.-03.06.2017 - The questionnaire on open access and the feedback from the national reporters. EATLP Congress 2017, Lodz (Polen)
01.06.-03.06.2017 - The outcome of the 2015 Academic Topic: the EATLP Peer Reviewing Matrix. EATLP Congress 2017, Lodz (Polen)
21.04.2017 - Report on “Legal Instruments for Settling Cross-order Tax Disputes and Potential Implications of the Proposed EU Tax Arbitration Directive”. 11th International Taxation Conference, Malta Institute of Management Conference (Malta), Tarxien (Malta)
29.03.2017 - Direct Taxation & Secondary EU Law (de lege lata & de lege ferenda). Direct Taxation & EU Law Conference, Leuven (Belgium)
02.12.2016 - The European Union and the United States – The Good Old Tax ‘Frenemies. First Transatlantic Project Meeting (TTF), The Hague (Niederlande)
28.10.2016 - International Tax Policy Issues and STZs. conference “Tax Free Zones and International Repercussions of the Implementation of the BEPS Project”, University of Vigo, Vigo (Spain)
27.10.2016 - The EU Anti-Tax Avoidance Package: Impact on Switzerland, Conference "The Post-BEPS World”, Lausanne (Switzerland)
15.10. 2016 - Report on “I limiti esterni alla sovranità tributaria statale nell’era del diritto globale”. Congress “Per un Nuovo Ordinamento Tributario”, Genova (Italien
11.10.-14.10.2016 - Blueprints for enhancing the protection of taxpayers’ rights in cross-border tax procedures. UN Committee of Experts on International Cooperation in Tax Matters, Twelfth Session, Geneva (Schwitzerland)
20.09.2016 - EU Expert Report on free movement of workers”. Conference of the Italian Trade Union, Rome , Rom (Italien)
15.09.2016 - Presentation “BEPS action 16: the taxpayers’ right to an effective legal remedy under European law in cross-border situations”. Annual conference of the Swedish Professors of Tax Law (TOR/Skattenytts Konferens), Örebro (Schweden)
08.09.-10.09.2016 - On the Establishment and Possible Functions of a Direct Tax Committee. GREIT Conference “European Tax Integration: Law, Policy and Politics”, Isle of Ischia, (Italien)
27.06.2016 - General Overview of the DeSTaT project and Closing remarks on prospective developments . the DeSTaT conference “A Sustainable Path for Tax Transparency in Developing Countries”, University of Oslo, Oslo (Norwegen)
22.06.2016 - Switch-over clauses and tax competition. GREIT Summer Course “Tax Competition in the Post-BEPS Era”, Lisbon (Portugal)
2-4.6.2016 - The Meaning of Avoidance and Aggressive Tax Planning in the EU . EATLP Congress 2016, Munich (Germany)
29.04.2016 - A topical introduction to the Goals of the Research Group. International Seminar "Tax Free Zones and International Repercussions of the Implementation of the BEPS Project”, Vigo (Spanien)
26.04.2016 - Legal protection/ Safeguards of the taxpayers: How BEPS has affected the legal protection of taxpayer rights? conference “Tax risk and controversy: opportunities and challenges across borders”, Paris (Frankreich)
15.04.2016 - Implementation of BEPS in the EU. MIM 10th International Tax Conference, St. Julian (Malta)
13.4.2016 - Doppelbesteuerungsabkommen: ein Überblick über aktuelle Entwicklungen, Problemfelder und Lösungsansätze. Austrian Parliament, Vienna (Austria)
11.03.2016 - Cross-Border Tax Obstacles for Individuals within the European Union. Conference in Honour of Frans Vanistendael, KU Leuven (Belgium)
5-6.10.2015 - Speech on Merger Taxation in CJEU Case Law, Conference “Corporate Acquisitions and Access to Entrepreneurial Financing in the Post-Accession Period”, Opatija (Croatia)
1-2.10.2015 - Discussant Conference “VAT and Financial Supplies”, Prato campus of Monash University (Italy)
27.8.2015 - Jubilee 100 Years ESTV Switzerland - Steuern: Anspruch und Wirklichkeit, EU-Recht, das BEPS-Projekt und der globale Rahmen für einen transparenten Steuerwettbewer, Bern (Switzerland)
2.7.2015 - Conference “Pay your taxes where you add the value”, Summary on the key bottlenecks for developing countries, Ministry of Foreign Affairs, The Hague (Netherlands) 22.6.2015 Reports: i) OECD Agenda on BEPS and Output, ii) The Case of Harmful Tax Competition, iii) Final Debate and Conclusions (with Ana Paula Dourado) at the 7th GREIT Summer Course “Tax Evasion, Tax Avoidance and Aggressive Tax Planning”, Lisbon (Portugal)
4.6.2015 - Moderator of the event “Fiscalità e sviluppo sostenibile in una prospettiva multilivello. Un’analisi comparata Italia-Spagna”, Università degli Studi Suor Orsola Benincasa, Napoli (Italy)
6.3.2015 - Dialogues on Global Fiscal Transparency and the Effective Protection of Taxpayers’ Rights (with Philip Baker) at the “9th International Taxation Conference” on the topic Taxpayers Rights in a Changing International Landscape, Malta
27.2.2015 - 8th Prof. em. Frans Vanistendael lecture: “Transfer Pricing: Challenges for Business and
Governments”; Closing lecture “Selected transfer pricing issues from an European tax law perspective”, KU Leuven (Belgium)29.1-30.2015 - Reflections on “Environment and Taxation: Models of States’ intervention and Tax Treatment of the Energy Sector” at the conference co-organized by CEU San Pablo University and IBFD “Energy Taxation, Environmental Protection and State Aids: Tracing the path from divergence to convergence”, Madrid (Spain)
8.12.2014 - BEPS Conference, Member of the panel Preferential Regimes and Harmful Tax Competition (OECD/EU Perspectives) and Presentation “BEPS And EU Fundamental Freedoms, Lausanne (Switzerland)
5.12.2014 - he 7th CFE European Conference on Tax Advisers’ Professional Affairs with the title “Tax Transparency – How to make it work?”, Speaker at the session “Disclosure of tax avoidance schemes - how to design it well?”, Paris (France)
24.11.2014 - Presentation with the title EU Direct Tax Law at the Conference “Immovable property under domestic Law, EU Law and Tax Treaties”, Milan (Italy)
20-22.11.2014 - Recent and Pending Cases at the ECJ on Direct Taxation; Member of the Scientific committee; Member of the panel “Recent trends in ECJ case law”; Chair for the Swedish Case, Vienna (Austria)
29.9.2014 - Discussant at the Tax System Complexity Symposium, “Contemporary tax complexity explained by the concept of hyper-complexity: A changing approach to complexity growth”, presented by Frank Pedersen and “Why are Tax Sanctions so Complex?” Presented by Alex Raskolnikov, Monash University, Prato (Italy)
24-26.9.2014 - “The Future of VAT in a Digital Global Economy”, Vienna (Austria)
21.09.2014 - Member of Panel “Innovation and Policy” at KPMG Global Tax Event, Barcelona (Spain)
19.9.2014 - Report at GREIT Conference “International Tax Law and New Challenges by Constitutional and Legal Pluralism” on the topic “Principles and procedures relied on to identify and reduce harmful tax practices”, Münster (Germany)
01-4.09.2014 - XXVII Jornadas Latinoamericanas de Derecho Tributario, Chairman of the panel "La responsabilidad tributaria" and Speaker on the panel "Modelo Bilateral de convenio para Evitar Doble Imposición ILADT", Lima (Peru )
3.7.2014 - Speech at IOTA conference, “How to engage taxpayers and influence compliance behavior”, Belgrade (Serbia)
18.6.2014 - IFA Belgium, “Adding Values in a changing international tax environment”, Brussels
(Belgium)16.06.2014 - The Compatibility of Incentives with a Legal Framework of Transparent Tax Competition, GREIT Summer Course on Tax Good Governance and the BEPS Action Plan, Lisbon, Portugal
12.6.2014 - IFA Switzerland, ECJ Case Law on Direct Taxes and Its Repercussions on Switzerland (in German), Zurich (Switzerland)
05.-06.06.2014 - BRICS and BEPS in international taxation - VIII Eurasian Legal Conference –
Expert Group Session, Ural State Law University, Yekaterinburg (Russia)19.5.2014 - IFA Italia, Le misure fiscali ed il semestre italiano di presidenza dell’Unione Europea,
Rome (Italy)15.05.2014 - “Tax Treaties with Developing Countries” Fudan University, Shanghai, China
14.04.2014 - Seminar for Masters in International Tax (UCT) - University of Cape Town
(South Africa)07.3.2014 - Limitation of base erosion through interest deductions and hybrid mismatch arrangements, Conference “Base Erosion and Profit Shifting”, Institute of Tax Law of KU Leuven (Belgium)
26.2.2014 - Diritti umani e potestà extraterritoriale, University of Palermo (Italy)
21.2.2014 - “Le competenze in materia fiscale dell’Unione europea”, SUPSI University of Lugano
(Switzerland)17.2.-18.2.2014 - Round table and Presentation of Spanish translation of the book by Michael Lang, "Introduction to the Law of Double Tax Conventions" at the conference “Issues and Challenges Concerning the Introduction of a Financial Transaction Tax in the European Union”, Madrid, Spain
23.01.2014 - Free Movement of Capital and Third Countries – FII Group Litigation, at the Conference “Landmark decisions in direct tax jurisprudence”, University of Luxembourg, Luxembourg
09.12.2013 - Chair, Introduction and Conclusions, at “Rethinking Corporate Tax Policy: OECD and EU Perspectives. The Reform of Swiss International Tax Law”, Swiss International Tax Symposium, Lausanne (Switzerland)
06.11.2013 - Taxation and Human Rights (with Philip Baker), University of Liège, Liège (Belgium)
05.11.2013 - Aktuelle Entwicklungen zum Handelsbox und Körperschaftsteuerreform in der Schweiz, Internationale Steuerkonferenz, University of St. Gallen, St. Gallen (Switzerland)
31.10.2013 - Future challenges in the field of environmental taxation: how to deal with the multiple
layers of taxation (with Marta Villar), at State Aids, Taxation and Sustainable Growth Beyond 2020, University of Aarhus, Aarhus (Denmark)25.10.2013 - Valori costituzionali, valori europee e vincoli finanziari, presented at the International
Tax Conference on “Public Finance and Tax Incentives for Areas Struck by Natural Disasters and Pollution, Universities of Teramo and Chieti-Pescara, Teramo and Pescara (Italy)12.10.2013 - Soft law in European Union tax law, presented at the Jubilee Conference for the 15th
anniversary from the Research Centre on International Tax Law on “Tax Legislation, Legal Standards, Trends and Challenges”, University of Lodz, Lodz (Poland)26.09.2013 - The implications of soft law for the development of global tax law, with special emphasis for relations involving developing countries, presented at the Jubilee Conference for the Centennial from the Foundation of the School of Law on “Portugal, Europe and the Globalisation of Law, University of Lisbon (Portugal)
20.09.2013 - Towards a fair share, international tax aspects. The concept of tax avoidance. Suggestions for solutions, Rijksuniversiteit Groningen, congress of Landelijk overleg Fiscalisten (LOF), Groningen (Netherlands)
19.-20.06.2013 - Human rights, European Union law and taxation, Principles of law: Function, status and impact in EU tax law, 8th GREIT conference, University of Lund (Sweden)
12.6.2013 – Tax avoidance in the international arena: legitimate aim or immoral act?, IBFD´s 75th Anniversary Congress, Amsterdam (Netherlands)
11.6.2013 – Generelle Entwicklungen in der Diskussion mit der EU und auf internationaler Ebene (G20, OECD, und Global Forum) und Lösungsvorschläge für Schweizer Handelsgesellschaften: Europarechtskonforme Löschungsvorschläge für Schweizer Handelsgesellschaften anhand von Beispielen, Internationale Steuerkonferenz, Hochschule Lucerne (Switzerland)
6-8.6.2013 – Report (delivered in Russian) at the Plenary Session on selected issues on WTO law and international taxation from the perspective of the European Union and its relations with Russia, 7th Eurasian Conference of the Russian Association of Legal Experts, Ekaterinburg (Russia)
03.06.2013 - Beneficial ownership in international taxation and trusts, University of Lisbon, Lisbon
(Portugal)29.05.2013 - Recentes desenvolvimentos no direito tributario europeo - imposto sobre transacçoes
financeiras e novedades em tema de Good tax governance e Aggressive tax planning, Instituto Superior de Gestão, Lisbon (Portugal)21.05.2013 - Connecting Factors, Territoriality and Enhanced Cooperation: Selected Issues in
Research seminar on the Financial Transaction Tax, Mendel University, Brno (Czech Republic)07.05.2013 - Au-delà de la crise financière. Prochaines Étapes de l’Union européenne. Européanisation des élections. Création d’une fiscalité européenne, Comité Europe, Marseille (France)
21.3.2013 – Presentation on Recent Trends and Changes in the European Tax Arena, International Taxation Conference 2013, Malta Institute of Management (Malta)
12.11.2012 – Exchange of Information and Rubik Agreements: the Perspective of an EU Academic, 5th Swiss International Tax Symposium, University of Lausanne (Switzerland)
2.11.2012 – From Mutual Agreement Procedures to Arbitration in Tax Treaties: Reconciling Taxpayers' Protection with the Interest to Collect Taxes, 3rd Turkish International Tax Conference, Köç University of Istanbul (Turkey)
3.11.2011 – Ad hoc anti-tax avoidance rules, 2nd International Tax Conference, Koç University of Istanbul (Turkey)
30.9.2011 – La tassazione dei dividendi intrasocietari nel diritto interno, internazionale e dell’Unione Europea, Conference for the 20th anniversary of the foundation of the Maisto Law Firm on “La tassazione dei dividendi ed il Diritto dell’Unione Europea”, Milan (Italy)
23.9.2011 – Report at the CCCTB Conference of the University of Amsterdam (Netherlands)
3.7.2011 Recent highlights from the Direct Tax Case Law of the European Court of Justice, Final conference of the 4th Summer School on European International Tax Law of the University of Palermo (Italy)
29.6.2011-30.6.2011 – Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance, at Taxation and Developing Countries, University of Lisbon (Portugal)
24.-25.6.2011 – Selected Cross-border Issues of Tax Mobility of Workers in Europe, 6th GREIT conference Tax Mobility in Europe, University of Lisbon (Portugal)
13.5.2011 – Il federalismo fiscale e la fiscalità di sviluppo nel diritto dell’Unione Europea, Spring in Naples, II University of Naples (Italy)
6.5.2011 – La giurisprudenza della Corte Europea dei diritti dell’uomo: controlli e verifiche fiscali, Universities of Chieti-Pescara (Italy)
27.1.2011 State aids and the taxing of foreign source income, University of Aarhus (Denmark)
Retroactivity in Tax Law: selected issues from a comparative perspective, 1st International Tax Conference, Koç University of Istanbul, Turkey 1.12.2010
Recent case law from the European Court of Justice, 4th Swiss International Tax Law Conference, Neuchâtel 25.10.2010
Co-general reporter (with G. Kofler and M. Maduro) 5th GREIT Conference, Taxation and Human Rights in Europe and the World, European University Institute, Florence 16.-17.9.2010
L’échange de renseignements en matière fiscale: remarques de droit comparé, Université Paris 1 Sorbonne-Panthéon, Paris (France), 15.6.2010
Multilateral tax treaties and CCCTB, at the Conference on “The Avoidance of Double Taxation in the European Union”, Université de Luxembourg, Luxembourg 19.4.2010
VAT exemptions and the right to deduction, Oxford University, Oxford (United Kingdom) 15-16.4.2010
Selected tax issues on the Merger Directive, IDEFF, Universidade de Lisboa, Lisbon, Portugal 8.4.2010
A troca de informações: temas actuais na aplicação dos acordos de dupla tributação, Asociação Fiscal Portuguesa, Lisbon, Portugal 6.4.2010
Exchange of information: from tax havens to cooperative tax jurisdictions, 3rd International Tax Conference, Malta Institute of Management, Malta, 23.3.2010
Svizzera: attualità in tema di scambio di informazioni con i Paesi comunitari, at Paradisi fiscali o paradisi legali, Associazione Bancaria Italiana, Rome 1.12.2009
Fiscalidad ambiental y derecho internacional, at Jornadas de fiscalidad ambiental: tributos y derechos de emisión, IX Semana de la Ciencia, Universidad San Pablo CEU, Madrid (Spain), 20.11.2009
Abusive Application of Double Taxation Conventions, 3rd Swiss International Tax Law Symposium, University of Neuchâtel (Switzerland) 16.11.2009
Recenti sviluppi in tema di contrasto ai paradisi fiscali e di scambio di informazioni, at Associazione Bancaria Italiana, Rome 23.10.2009
ECJ Seminar of the Confédération Fiscale Européenne, Luxembourg 20.10.2009
The roads to European tax integration, 4th GREIT conference, Amsterdam 25-26.9.2009
Taxation of business income (in Spanish): a Model Tax Convention for Latin America, Universidade de Vigo (Spain), 8-9.6.2009
Inbound transfer of residence: an analysis from the perspective of indirect taxes (in italian) (Universities of Teramo-Pescara (Italy) 29-30.5.2009
Steering tax treaty interpretation towards EC tax law, International Tax Conference, II edition, Malta Institute of Management, Malta 21.5.2009
As relações fiscais entre a Europa e os países terceiros, Universidade de Lisboa (Portugal), 6.5.2009
Coerenza dell’IRES con gli standards internazionali: il diritto comunitario, in IRES e competitività delle imprese italiane all’estero, Milan 29.1.2009
EU aspects of the residence of companies, at Residence of Companies under EU and Tax Treaty Law, Milan (Italy) 3.11.2008
The Halifax decision and abuse of law in the context of indirect tax, at ‘Prohibition of Abuse of Law: A New General Principle of EU Law’, Oxford Institute of European and Comparative Law, University of Oxford, Oxford (United Kingdom) 3-4.10.2008
General Reporter at the 3rd GREIT Conference on Legal Remedies in European Tax Law – Cetara-Salerno (Italy) – 12-13.6.2008
Recent Developments in European Tax Law, Congress for the 10th Anniversary of the Foundation of the Research Centre on International Tax Law at the University of Lodz, Lodz (Poland), 8-10.5.2008
Política fiscal y fomento al desarrollo económico de los nuevos Estados miembros de la Unión Europea en tema de imposición sobre la renta y su impacto, Instituto de Estudios Fiscales, Madrid (Spain) 5.4.2008
Some Comments on the ECJ and Direct Taxation - The EC Tax Policy Conference, New York University (United States), 14.3.2008
The Relations between European Law and Tax Treaties, International Tax Conference, Malta Institute of Management (Malta), 8-9.2.2008
Tax liability of Managers in Comparative Tax Law: the Italian Perspective, at Tax Liability of Managers in Europe, University of Athens (Greece), 30 November – 1.12.2007
The Relations between Switzerland and the European Union in the Field of Direct Taxes, Institut Suisse de Droit Comparé (ISDC), Lausanne (Switzerland) 26.11.2007
Italian Reporter at the Conference on “The Tax Acte Clair”, University of Lisbon, Lisbon (Portugal) 17-18.9.2007
La riforma fiscale per il 2007 e la giurisprudenza della Corte di Giustizia, Bocconi University, Milan, Italy – 15.3.2007
L’abuso nel diritto tributario comunitario e la giurisprudenza della Corte di Giustizia Europea, at LXXX Anniversary of the Foundation of the Review Diritto e Pratica Tributaria, Genoa, Italy, 9-10.2.2007
"El régimen tributario de la colaboración público-privada en la experiencia italiana y comunitaria en “Análisis Jurídico de los Mecanismos de Financiación de las Infraestructuras Públicas” (Universidad Complutense, Madrid 23.11.2006)
“Language and Legal Idioms” in ‘Award Winning Research in the Field of Human Sciences’ - European Forum of Social Sciences (Munich 16.7.2006)
The Effects of the European Court of Justice Rulings on Member States’ Direct Income Tax Law (University of Lund, Lund, Sweden, 21-22.6.2006)
Universidad de Vigo – La normativa común europea en tema de imposición sobre la renta, Vigo (Spain), 8.9.2005
Meistbegünstigung im Steuerrecht der EU-Staaten – Max Planck Institut, Munich (Germany), 5.9.2005
Latin America
16.03.2017 - La protección efectiva de los derechos de los contribuyentes. Jornada de Derecho Tributario Internacional, Buenos Aires (Argentinien)
14.03.2017 - Presentation “La transparencia fiscal. Intercambio automático de información, otros intercambios de información sobre los derechos de los contribuyentes”. Jornada sobre transparencia fiscal, Universidad de la República UDELAR, Montevideo (Uruguay)
22.02.2017 - Report General Findings and Recommendations. “Sustainable tax governance in developing countries through global tax transparency – DeSTaT”, Cartagena de Indias (Kolumbien)
26.10.2016. Presentation on “Interpretación y aplicación de los convenios internacionales de doble imposición”. Mexican Revenue Service (Servicio de Administración Tributaria), Mexico City (Mexico)
26.08.2016 - Planificación fiscal agresiva y elusión fiscal internacional. conference of Asociación Iberoamericana de Tribunales de Justicia Fiscal o Administrativa, Mexico City (Mexico)
25.03.2016 - Presentation on the transition to multilateralism in international taxation. Seminar: “Form and Substance of National Tax Sovereignty in the Context of BEPS”. , Montevideo (Uruguay)
16.03.2016 - “BEPS y soberanía tributaria de los países en vías de desarrollo” and on “Regímenes fiscales preferenciales: sustancia y forma”. Seminario de Derecho Tributario Internacional,Invited Talk, Universidad de la República, Montevideo (Uruguay)
12.02.2016 - Intercambio de informacion tributaria. 40 Jornadas Colombianas de Derecho Tributario, Invited Talk, Cartagena de Indias (Kolumbien)
11.02.2016 - Presentation on “Planeación fiscal agresiva en la era Post BEPS” . 40 Jornadas Colombianas de Derecho Tributario, Cartagena de Indias (Kolumbien)
25.03.2015 - Seminar: “Form and Substance of National Tax Sovereignty in the Context of BEPS”. Presentation on the transition to multilateralism in international taxation, DeSTaT annual meeting, Montevideo (Uruguay)
27.11.2014 - Presentation at DeSTaT meeting of Uruguay antenna; topic: From Bilateralism to Multilateralism: The issue of the triangular Exchange of Information and Regional versus Global approaches to multilateralism, Montevideo, Montevideo (Uruguay)
25.11.2014 - Presentation at DeSTaT meeting of Brazilian antenna; topic: From Bilateralism to Multilateralism: The issue of the triangular Exchange of Information and Regional versus Global approaches to multilateralism, Sao Paulo (Brazil)
03.9.2014 - XXVII Jornadas ILADT, panelist at “Seminario sobre el modelo bilateral de convenio de doble imposición del ILADT”, Lima (Peru)
12-14.2.2014 - Panellist session: Mecanismos de Defensa del Contribuyente en el Nuevo Contexto de Transparencia Fiscal Internacional and Moderator and panellist Presentación de Contenidos del Modelo ILADT Bilateral de Convenio para Prevenir la Doble Imposición at the ICDT conference “Jornadas Colombianas de Derecho Tributario” in Cartagena de Indias, Colombia
13.11.2013 - El modelo ILADT y los CDIs, 70. Jornadas de la Asociación Venezolana de Derecho Tributario, Caracas (Venezuela)
07.10.2013 - Report on Derechos procedimentales de los contribuyentes en un mundo globalizado, at the DeSTaT Seminar on Intercambio Automatico de Información y derecho de apelación de los contribuyentes, Universidad de la República, Montevideo (Uruguay)
02.10.2013 - Report at the DeSTaT Seminar on Automatic Exchange of Information, Instituto Brasileiro de Derecho Tributario, Universidad de Sao Paulo, Sao Paulo (Brazil)
18.5.2013 - La protección del derecho de confidencialidad en el derecho tributario internacional, Curso de posgrado del Instituto Colombiano de Derecho Tributario, Bogotá (Colombia)
17.5.2013 - Transparencia fiscal y derecho de confidencialidad: una política tributaria internacional sostenible sin vulnerar los derechos de los contribuyentes - Instituto Colombiano de Derecho Tributario, Bogotá (Colombia)
25-27.4.2012 - Reports on the Model Latin American Tax Convention at the Conference of University of Parana, Curitiba (Brazil)
24.4.2012 - Lecture on Uruguay tax treaties, Universidad de la República Oriental del Uruguay, Montevideo (Uruguay)
11.-12.5.2009 - Jornadas internacionales sobre doble tributación, Montevideo (Uruguay)
September 2003 - Fisco e Comercio internacional, Buenos Aires (Argentina)
November 2001 - XXXI Jornadas Tributarias Argentinas, Mar del Plata (Argentina)
Asia
08.06.2017 - Report on BRICS and OECD Countries / EU: Towards the Joint vision of the New Legal Order. BRICS and Developing Countries Legal Experts Forum, Ural State Law University, Yekaterinburg (Russian Federation)
22.03.2017 - Report on “Actual right to income: a theory, the position set forth in the OECD Commentary, relation to the limitation-on-benefits (LOB) rule, the Russian approach”. VI International Tax Conference - International taxation: Current Theory and Practice, Financial University under the Government of the Russian Federation, Moscow (Russian Federation)
09.06.2016 - “The Crisis of WTO Law and Alternative Mechanisms for the Support of Sustainable Economic Development and Settlement of Economic Disputes in the Modern World. 10th Session European-Asian Law Congress, Yekaterinburg (Russische Föderation)
09.05.2016 - “International tax justice in allocation of taxing power to the developing countries”. 2016 ECUPL International Tax Dialogue, Invited Talk, Seoul (Süd-Korea)
23.03.2016 - Best practices and minimum standards: a global framework for the effective protection of taxpayers’ rights. 5th International Tax Conference , Moscow (Russische Föderation)
03.12.2015 - Speaker at the plenary Session: The G20 Agenda: Base Erosion and Profit Shifting, organized by Foundation for International Taxation, Jubilee Conference 1995-2015, Mumbai, India
18-19.06.2015 - Member of presidium of the plenary session of the 9th Eurasian Juridical Congress, Yekaterinburg, Russia, Report on BRICS States: the establishment of international legal mechanisms of coordination; At the following expert group sessions he made further presentations or acted as discussant: Session 1, Discussion on the results of a research project on the comparison of international tax systems regulation of trade and investment in the countries of BRICS; Session 2, Presentation on the topic “Major trends in the practice of levying indirect taxes in cross-border situations: European Union Approach”; Session 4: International tax and legal regulation of cross-border tax in the BRICS countries - Dispute Resolution and Mediation, Presentation on the topic “Prospects for improving the system of tax dispute resolution in the BRICS countries
14-15.05.2015 - Report on the results of a research project on the comparison of international tax systems regulation of trade and investment in the countries of BRICS. Discussant and member of presidium of the technical seminar in preparation of the 9th Eurasian Juridical Congress
22.04.2015 - Report on Tax Incentives and the BEPS, held at the Seminar on Free Trade Zones and the International Taxation of Global Business in the post-BEPS era, Fudan University, Shanghai, China21.04.2015 - Report on A New PE Nexus for the Digital Economy and Discussant on the session: The international taxation of digital services; Presentation “A new PE nexus for the digital economy and the role of withholding taxes”, Seminar on the Digital Economy, the BRICS and the BEPS project, Xiamen University, China
18.04.2015 - Lecture on "Location savings, Transfer Pricing, Digital Economy and BEPS" at Seminar “Cutting Edge Issues of International taxation”, Renmin University, Beijing, China
05-06.6.2014 - BRICS and BEPS in international taxation - VIII Eurasian Legal Conference - Expert Group Session, Ural State Law University, Yekaterinburg (Russian Federation)
13.05.2014 - IBFD's 6th Tax Lecture Series - Impact of BEPS on developing countries and recent developments of Chinese tax anti-avoidance, Beijing (China)
07.06.2013 - International Tax Policy of BRICS countries, 7th Eurasian Conference of Academic Legal Experts, Yekaterinburg (Russian Federation)
06.06.2013 - Russian tax law and WTO, Report at the Plenary Session of the 7th Eurasian Conference of Academic Legal Experts, Yekaterinburg (Russian Federation)
07.-08.06.2012 - Report at the Plenary Session of the 6th Eurasian Conference of Academic Legal Experts, Yekaterinburg (Russian Federation)
26-27.5.2011 - Interpretation of bi- and multilingual tax treaties, 5th Eurasian Congress of the Russian Association of Legal Experts, Ural State Academy of Law, Ekaterinburg (Russian Federation)
20.-21.5.2010 - Soft international tax law; Selected problems on VAT in Cross-border situations; Preferential tax treatment and State aids in the EU. Current Developments in International Tax Policy of the European Union and the OECD, 4th Eurasian Congress of the Russian Association of Legal Experts, Ural State Academy of Law, Ekaterinburg (Russian Federation)
22-23.6.2009 - Course on tax treaty interpretations, Foundation for International Tax Law, Mumbai (India)
15-17.5.2008 - The Hierarchy of the EU-Russia Partnership Agreement among Legal Sources. Its Repercussions in the Field of Direct Taxes, 2nd European-Asian Law Congress on “Legal Integration of the European-Asian Region under Globalization”, Ekaterinburg (Russian Federation)
17-19.5.2007 - The Relations between the European Union and Russia in the field of Direct Taxes, 1st European-Asian Law Congress on “Legal Integration of the European-Asian Region under Globalization”, Ekaterinburg (Russian Federation)
Africa
15.02.2017 - Seminar “Convergence or Divergence: A sample of international tax case law of BRICS countries”. UCT-IBFD Seminar, Cape Town (South Africa)
11.-12.2.2015 - Lecture on Tax Treaties, University of Cape Town (South Africa)
14.4.2014 - Seminar for Masters in International Tax (UCT) - University of Cape Town (South Africa)
South Pacific
23-25.1.2008 - European International Tax Law and the Relations with Third Countries, 2008 Conference Australasian Tax Teachers Association, Hobart (Tasmania, Australia)
North America
18.10.2017 - State aid control in the European Union: is European tax law a matter for Europeans only? EU Law and Government Study Group EU and US Strategies for Competitive Tax Policies, Center for European Studies Harvard, Harvard, Cambridge (Vereinigte Staaten/USA)
13.10.2017 - Cross-border tax dispute settlement: MLI and EU Law instruments, International Tax Law; and Dispute Settlement under the MLI and the EU Arbitration Convention. Conference: Perspectives on the Multilateral Instrument, University of Michigan, Michigan (Vereinigte Staaten/USA)
28.10.2016 - Report on the Trans-Atlantic Tax Forum (TTF): “The European Union and the United States – The Good Old Tax “Frenemies”?”. 12th International Tax Symposium, University of Florida, Gainesville, Flordia (Vereinigte Staaten/USA)
21.10.2016 - “ATAD and the Implementation of the BEPS Project in the EU”. Seminar “The EU and the US before the New Global Challenges: Trade and International Taxation from a Transatlantic Perspective”, Harvard University, (Vereinigte Staaten/USA)
24.06.2016 - The effective protection of taxpayers’ rights in cross-border situations. III edition of the International Taxation Summer Course, Harvard University and University Rey Juan Carlos, Cambridge (United States)