Internationale wissenschaftliche Veranstaltung: "GREIT 2014 - International Law and New Challenges by Constitutional and Legal Pluralism", Münster 18.09.14 - 19.09.14

Grunddaten zu diesem Projekt

Beschreibung

In the conference, we want to discuss different aspects of constitutional and legal pluralism in the field of international taxation. We will analyze in which respect, and to what extent, national, international or supranational provisions of international tax law are subject to constitutional requirements of a different legal pedigree. The consequences for taxpayers and courts as well as tax policy implications will be discussed. Presentations and debate will focus on those aspects that have not as yet received much attention in legal research, and we will therefore go beyond the now well-established fundamental freedom scrutiny of tax systems of the EEA Member States. Another topic, now concerning legal pluralism, will be parallel regimes dealing with certain phenomena of international taxation at different layers of legislation and governance (domestic, EU, or global). We will try to identify potential conflicts arising thereof as well as the opportunity for a "best practice" approach, and the ensuing need for legal reconciliation and institutional coordination. Inter alia, we will have a look at the current EU and OECD initiatives on harmful tax competition from this perspective, as well as the development of a "European FATCA" in parallel to the bilateral US-European treaties. Finally, possible developments of a "Europe à deux vitesse" also in the field of international taxation will be outlined.