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全球教席“云课堂” —— Henk Vording: 数字时代的税法前沿问题

 
全球教席“云课堂”08-11讲
 
08讲:
题目:避税概念认定的疑难问题
Tax Avoidance: Conceptual Difficulties
时间:2020 年 10 月 12 日(周一)19:30-21:30
腾讯会议 ID:853 505 719
 
09讲:
题目:经合组织关于数字经济税收的第一支柱方案
OECD Pillar 1 Proposals
时间:2020 年 10 月 13 日(周二)19:30-21:30
腾讯会议 ID:666 197 590
 
10讲:
题目:经合组织关于数字经济税收的第二支柱方案
OECD Pillar 2 Proposals
时间:2020 年 10 月 15 日(周四)19:30-21:30
腾讯会议 ID:263 318 146
 
11讲:
题目:金融业的税收问题
Taxation of the Financial Industry
时间:2020 年 10 月 16 日(周五)19:30-21:30
腾讯会议 ID:901 937 825
 
开讲学者:
Henk Vording
荷兰莱顿大学法学教授、欧洲税法教授协会学术委员会委员、荷兰税务研究协会董事会成员
 
主持人:
张智勇
澳门在线威尼斯 网址副教授
 
开讲学者简介:
Henk Vording 于 2006 年至今任莱顿大学法学院税法教授,也是该学院的前副院长。他先后曾任美国加州大学黑斯廷斯法学院客座教授和澳门在线威尼斯 网址客座教授。同时,他还是欧洲税法教授协会学术委员会委员、荷兰税务研究协会董事会成员,及荷兰税务改革委员会前委员。他于莱顿大学获历史学硕士、法学博士学位,1986 年任莱顿大学法学院经助理教授,2004 年任莱顿大学法学院税法与经济学副教授。他开设的课程包括税法导论,税收哲学理论,欧洲税收政策。他的研究领域包括欧洲与国际税法与政策(重点为公司所得税)、税法及其制度的历史发展、税收和再分配的哲学基础。他新近的学术成果包括《荷兰何以成为跨国企业的避税天堂》(2019),《2020年荷兰税收政策说明》(2019)等。
 
Henk Vording has been Professor of Tax Law at Leiden University Law School since 2006 and he is former Vice-Dean of Leiden University law School. He is visiting professor at Hastings College of Law, San Francisco and Peking University Law School. Also, he’s a member of Academic Committee of the European Association of Tax Law Professors, a member of Board of the Dutch Association for the Study of Taxation as well as former member of Dutch tax reform committee. He held his MA in History and PhD in Law at Leiden University. He worked as an assistant professor in Economics at Leiden University Law School in 1986 and became an Associate Professor in Tax Law and Economics at Leiden University Law School in 2004. The courses he taught include Introduction to Tax Law, Philosophical Theories of Taxation, European Tax Policy. His research themes include European and international tax law and policy (with a focus on corporation income tax), historical development of tax law and systems, and philosophical foundations of taxation and redistribution. His recent publications include: How The Netherlands Became a Tax Haven for Multinationals (2019), and Fiscale Beleidsnotities 2020 (2019).
 
主要内容:
在数字时代,各国在应对避税和防范财税流失方面面临着新的挑战。本系列讲座将分四个主题来进行讨论。首先,我们将讨论如何界定或澄清“避税”这一概念本身。接下来,讲座将分别聚焦经合组织关于数字经济税收的第一支柱方案和第二支柱方案。第一支柱方案旨在针对大型科技公司及其创造的新型商业模式所带来的税收问题提出解决方案。第二支柱方案则扩展了“你不征收税我就来征”的理念,用以处理跨境征税问题。最后一次讲座将以银行业税收为例,探讨政府规制与财政税收应如何结合才是最理想的。
 
In the digital age, tax jurisdictions are facing new challenges as to combat tax avoidance and safeguard their tax revenues. This series of lectures, which is constituted of four topics, will first discuss how to clarity the conception of tax avoidance. Then the lectures will focus on  Pillar 1 proposal and Pillar 2 proposal of the OECD respectively. Pillar 1 proposal aims to target the tax problems brought about by the new business models of Big Tech firms. Pillar 2 proposal extends the “if you don’t tax it, I will” approach from specific cases of avoidance to all cross-border taxation. Finally, the lecture will take the taxation of banks as an example to discuss what is the best mix of regulations and taxes.
 
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对外事务办公室
2020年10月4日
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