Tax Aspects of Research and Development - Towards More Sustainable Development in the EU, Łódź - Hoofdinhoud

The conference is co-organized by the University of Lodz, Centre of Tax Documentation and Studies, Foundation Centre of Tax Documentation and Studies in cooperation with the City of Lodz, Polish Branch of International Fiscal Association and International Bureau of Fiscal Documentation in Amsterdam. Financial support is granted by the sponsors: Baker & McKenzie, Ernst & Young and Accreo Taxand. The conference is held under the patronage of Polish Ministry of Finance. At the current stage of EU integration not all Member States have achieved equal levels of economic development. An imbalance may still be noted between the ‘old’ and the ‘new’ Member States. This occurs despite of facilities to transfer capital and goods between domestic markets or availability of EU financial aid to new Member States. It seems that ensuring the free movement of capital and goods is insufficient for acceleration of economic development of the ‘new’ Member States. It appears that other measures should be applied in order to transform ‘new’ Member States into ‘knowledge-based’ economies that might effectively shorten the distance between the ‘old’ and the ‘new’ Member States. These measures are inevitably related to ability to develop and/or acquire intellectual property. The conference is thus intended to cover three dimensions of tax aspects of R&D:

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  tax aspects of R&D incentives - in particular state aid limitations in fiscal support for R&D development;
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  tax aspects of transfers of intellectual property between Member States - in particular measures posing restrictions, such as exit taxes or CFC rules;
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  transfer-pricing aspects of transfers of intellectual property and business restructuring.

Internationally renowned experts in the field of tax law are invited and will discuss these issues. The general topic of the conference will be introduced to the audience by keynote speakers: Dr. Onno Ruding and Prof. Dr. Frans Vanistendael. Afterwards three sessions will take place, during which speakers will present their views and discussion will follow. The conference will end with a dinner.