IFA Hungary looks forward to welcoming IFA members from Europe and beyond to discuss "Tax competition in Europe in 2025" during the fifth IFA European Region Conference on 20-21 March 2025 in Budapest.
Thank you for your interest! Unfortunately, registration is now closed.
We appreciate your interest and hope to see you at our next event, the IFA 2025 Lisbon Congress!
Please note that the website is updated on an ongoing basis. The programme is tentative and the complete programme will be updated in the month in advance of the Conference.
Panel 1 (11:30-13:00) - Tax competition: policy issues
The panel will deal with the question whether the current international and geopolitical context requires a new approach to address tax competition. In a world where tax competition takes new forms and affects much more than income taxes or VAT, tax policy makers face significant challenges.
Chairs: Prof. Dr. Daniel Gutmann
Panel: Dr. Gyöngyi Antal, Dr. Attila Kövesdy, Jonathan Lacey, Prof. Edoardo Traversa
Panel 2 (14:00-15:30) - Tax competition and attractiveness: mobility and residence of individuals and corporations
The panel will address various issues related to the mobility and residence of high net worth individuals and employees, such as special residence regimes and their impact on tax treaty residence; golden visa programs and their relationship with EU law; the use of trusts and foundations; and permanent establishment issues related to the relocation of top managers. These topics are intended to illustrate the balance between some jurisdictions seeking to attract such individuals and other jurisdictions viewing these regimes as unfair tax competition triggering counter-measures.
Chair: Prof. Dr. Frank Pötgens
Speakers: Tamás Fehér, Dr. Eszter Kálmán, Dr. Csaba Magyar, Hugues Perdriel-Vaissière
Panel 3 (16:00-17:30) - Tax competition and attractiveness: incentives and investment
The panel will discuss from global, European regional and Hungarian local perspective the question how tax incentives shape investment choices by companies. The speakers will focus on investment incentives in the lights of European harmonization and in relation to the green deal and sustainability legislation. Also, the country experts of the panel will discuss whether there is a future for R&D tax incentives.
Chair: Dr. Nóra Rácz
Speakers: Prof. Paolo Arginelli, Dr. Eva Frehner, Ivana van der Maas, Christina Reichart,
Andras Szadai
Panel 4 (09:00-10:30) - Legal constraints on tax competition and tax incentives
The panel shall discuss from different angles the issue of competitiveness and tax incentives within the EU including attraction vis-à-vis third countries and the constraints faced by the EU Member States have in adopting new legislative measures. The panel shall also cover the possible solutions and in particular (i) the areas of tax law give more flexibility for possible incentives; (ii) the changes which may take the form of interpretation of existing rules, (iii) the role in this arena of international organizations (WTO, OECD, UN).
Chair: Prof. Dr. Guglielmo Maisto
Speakers: Prof. Dr. Florian Haase, Dr. Leopoldo Parada, Prof. Dr. Wolfgang Schön,
Dr. Rita Szudoczky
Panel 5 (11:00-12:30) - Tax competition after Pillar 2 with a regional focus – round table discussion
Panel 5 is a round table discussion with a special focus on the tax competition in the CEE region. The discussion will consist of three rounds of questions. The main issue is how countries still maintain their competitiveness after Pillar 2. The country experts of the panel will discuss country economic backgrounds, tax incentives, special economic zones and particularities in treaties."
Moderator: Dr. Borbala Kolozs
Speakers: Prof. Svetislav Kostic, Dr. Błażej Kuźniacki, Prof. Dr. Michael Lang, Dr. Ciprian Păun, Ferenc Póczak, Valentin Savov
For any accommodation request, changes, cancellations, or any other registration information, please contact BCO Congresos ifa2025budapest@bcocongresos.com and visit the official acccommodation website (https://ifa2025budapest.bcocongresoshotels.com).