IFA European Region Conference Budapest: "Tax competition in Europe in 2025"

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 (Netherlands)
Speakers: Tamás Fehér (Hungary), Dr. Eszter Kálmán (Hungary), Dr. Csaba Magyar (Hungary), Hugues Perdriel-Vaissière (France)

Panel 3 (16:00-17:30)  - Tax competition and attractiveness: incentives and investment 
Chair: Dr. Nóra Rácz (Hungary) 
Speakers: Prof. Paolo Arginelli (Italy), Dr. Eva Frehner (Switzerland), Ivana van der Maas (Netherlands), Christina Reichart (Austria)

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 (Italy)
Speakers: Prof. Dr. Florian Haase (Germany), Dr. Leopoldo Parada (United Kingdom), Prof. Dr. Wolfgang Schön (Germany), Dr. Rita Szudoczky (Austria)

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 (Hungary)
Speakers: Prof. Svetislav Kostic (Serbia), Dr. Błażej Kuźniacki (Netherlands/Poland), Prof. Dr. Michael Lang (Austria), Dr. Ciprian Păun (Romania), Valentin Savov (Bulgaria)