BEGIN:VCALENDAR VERSION:2.0 PRODID:-//132.216.98.100//NONSGML kigkonsult.se iCalcreator 2.20.4// BEGIN:VEVENT UID:20260307T202755EST-9409cMiGaG@132.216.98.100 DTSTAMP:20260308T012755Z DESCRIPTION:Le Centre des politiques en propriété intellectuelle\, le Centr e for International Governance Innovation et la Chaire Stikeman en droit f iscal présentent: La Semaine de l'innovation 2018 - Mettre l'innovation en boite\, qui se déroulera du 19 au 23 février.\n\nColloque PI et Fiscalité - 'Patent Boxes'\n\n[En anglais seulement] Patent Boxes are at the forefr ont of international tax policy discussions in government institutions at domestic and international levels. Policymakers advocating for them claim that they promote innovation. Others argue that Patent Boxes play into the increasingly worrisome ‘race to the bottom’ of international tax competit ion.\n\nDue to the inherent mobility of intellectual property\, a patent c an represent significant value to a business and yet be transferred simply through paperwork. Multinational corporations and high net worth individu als have thus made extensive use of Patent Boxes to shift their high-value patents and related income flows\, such as licensing fees\, and significa ntly reduce their overall tax liability.\n\nWith the endorsement of the G2 0 countries\, the world’s policy making body for tax policy\, the Organisa tion for Economic Cooperation and Development (OECD) introduced a model fo r a Patent Box with an aim to prevent the revenue losses incurred and alle ged capital flight caused by these regimes. The OECD established country p eer-review guidelines in 2015 to help identify which Patent Boxes are 'har mful' and usher in a new order of 'OECD-compliant' regimes through the exe rtion of international soft power.\n\nThe OECD has already begun the peer- review process of existing Patent Boxes under its guidelines. It namely re viewed France's\, Belgium's and Luxembourg's\, and deemed each of their Pa tent Boxes to be non-compliant. However\, the three countries reacted diff erently. France has not modified its laws. Belgium amended its Patent Box with the  corresponding transitional rules. Luxembourg repealed its Patent Box and has announced that it shall soon introduce a new\, OECD-compliant one. For its part\, Canada – where the provinces of Québec and Saskatchew an have Patent Boxes\, but the federal level has none – has not yet been r eviewed.\n\nPatent Boxes are now explicitly endorsed by the OECD\, and are quickly gaining ground in the mind of global economic leaders. In light o f this trend\, a comparative study considering the policy costs and benefi ts of this tax regime is necessary to provide these leaders with the tools to make the most appropriate policy choices.\n\nPanel I - Aligning IP and Tax Policy \n\n▪ Alain Strowel (Louvain): “The Uneasy Case for IP: What T ax Lawyers Take for Granted”\n ▪ Nicolas Binctin (Poitiers): “Law and Creat ivity: IP or Tax?”\n ▪ Irma Mosquera (Leiden): “Evolving International Rule s and Standards for Taxing IP”\n ▪ Laurens Van Apeldoorn (Leiden): “Taxing Income Where Value is Created”\n ▪ Pierre-Emmanuel Moyse (91˿Ƶ\, CIPP\; m oderator)\n\nPanel II - IP & Tax in Action \n\n▪ Edoardo Traversa (Louvain ): “Patent Boxes: the Belgium & French Experience”\n ▪ Alessandra Flamini ( Commission européenne): “Tax & State Aids in EU Law”\n ▪ Lyne Latulippe (Sh erbrooke): “Tax Competition and IP Incentives”\n ▪ Jean-Pierre Vidal (HEC M ontréal): “OECD\, International Tax\, Intangibles”\n ▪ Allison Christians ( 91˿Ƶ\; moderator)\n\nCet événement a été accrédité pour 4 heures de form ation continue obligatoire pour juristes par un formateur reconnu. Veuille z apporter un chéque libellé au nom de la Faculté de droit de l'Université 91˿Ƶ si vous désirez obtenir un certificat de formation continue.\n DTSTART:20180222T183000Z DTEND:20180222T223000Z LOCATION:CA\, QC\, Montréal\, H3C 2N5\, Centre d'entreprises et d'innovatio n de Montréal\, 20\, rue Queen SUMMARY:Colloque PI et Fiscalité | Semaine de l'innovation URL:/law/fr/channels/event/colloque-pi-et-fiscalite-se maine-de-linnovation-284298 END:VEVENT END:VCALENDAR