EU and US Strategies for Competitive Tax Policies

Global competition engages the EU and the US in a battle for competitive tax policies. The prohibition of State aids and the compatibility of export subsidies with WTO will be tackled among other issues. The panelists will evaluate how EU and the US are re-shaping their tax systems. The dichotomy between national and supranational competences on tax matters inside the EU represent an additional element of complexity in the development of the external strategy of the European Union in this field.

This seminar singles out the existing drawbacks and explores the possible escalation of tax competition between the EU and the US. Its ultimate goal is to explore possible avenues for realigning and coordinating tax policies in a global multilateral framework.

Speakers: Stephen Shay, Senior Lecturer, Harvard Law School; Pasquale Pistone, Academic Chairman, Jean Monnet Ad Personam Chair in European Tax Law, IBFD; Joao Nogueira, Adjunct Academic Chairman, IBFD; Reuven Avinoyah, Irwin I. Cohn Professor of Law, Michigan Law School

Chair: José Manuel Martínez Sierra, RCC Director, Jean Monnet ad Personam Professor in EU Law and Government

Sponsors: RCC; Center for European Studies at Harvard University; Harvard European Law Association