Inaugural Lecture Prof. dr. Kasper Dziurdz
442 بار بازدید -
10 ماه پیش
-
hoogleraar “Professor of International Tax
hoogleraar “Professor of International Tax Law” in de Rechtsgeleerdheid zal aanvaarden.
De titel van de oratie is: “Object and Purpose in Tax Treaty Law – Importance and Limits”
We are delighted to announce that Dr. Kasper Dziurdz, recently appointed as Professor of International Tax Law, will deliver his inaugural lecture on Friday, 6th of October 2023.
The lecture will commence precisely at 14:00 at the Aula of Maastricht University, Minderbroedersberg, 4-6, Maastricht. Professor Dziurdź's talk is titled:
Object and Purpose in Tax Treaty Law - Importance and Limits
All interested parties are cordially invited to attend this academic event. The inaugural lecture can also be followed via a livestream.
You can register until Friday 29th of September 2023 via https://www.aanmelder.nl/145831.
We look forward to your participation.
While the object and purpose has been a relevant means of interpretation under the Vienna Convention on the Law of Treaties (1969) for a long time, since the introduction of the principal purposes test (PPT) rule as a result of the final report on BEPS Action 6 (2015), it has arguably become even more important for tax treaty law in recent years. The PPT rule refers to the object and purpose of the relevant tax treaty provisions. It may deny tax treaty benefits in cases where these benefits are not in accordance with that object and purpose. The inaugural lecture is going to address the role of the object and purpose under the Vienna Convention on the Law of Treaties (1969) and under the PPT rule. Is the PPT rule deviating from the established rules of interpretation to give preference to the object and purpose even beyond the wording?
De titel van de oratie is: “Object and Purpose in Tax Treaty Law – Importance and Limits”
We are delighted to announce that Dr. Kasper Dziurdz, recently appointed as Professor of International Tax Law, will deliver his inaugural lecture on Friday, 6th of October 2023.
The lecture will commence precisely at 14:00 at the Aula of Maastricht University, Minderbroedersberg, 4-6, Maastricht. Professor Dziurdź's talk is titled:
Object and Purpose in Tax Treaty Law - Importance and Limits
All interested parties are cordially invited to attend this academic event. The inaugural lecture can also be followed via a livestream.
You can register until Friday 29th of September 2023 via https://www.aanmelder.nl/145831.
We look forward to your participation.
While the object and purpose has been a relevant means of interpretation under the Vienna Convention on the Law of Treaties (1969) for a long time, since the introduction of the principal purposes test (PPT) rule as a result of the final report on BEPS Action 6 (2015), it has arguably become even more important for tax treaty law in recent years. The PPT rule refers to the object and purpose of the relevant tax treaty provisions. It may deny tax treaty benefits in cases where these benefits are not in accordance with that object and purpose. The inaugural lecture is going to address the role of the object and purpose under the Vienna Convention on the Law of Treaties (1969) and under the PPT rule. Is the PPT rule deviating from the established rules of interpretation to give preference to the object and purpose even beyond the wording?
10 ماه پیش
در تاریخ 1402/07/14 منتشر شده
است.
442
بـار بازدید شده