16 June 2016

Venue Hall Gustavianum, Uppsala University, Akademigatan 3, 753 10 Uppsala

13:00 – 13:05 Opening of the conference, Assoc. Prof. Jérôme Monsenego

13:05 – 15:00 First block: policy issues, chaired by Prof. Bertil Wiman (Uppsala University)

13:05 – 13:30 The development of business models during the 20th

century and trends for the

21st century, Assoc. Prof. Jan Lindvall (Uppsala University)

13:30 – 14:00 The development of the international tax regime since the 1920’s and its

interaction with the business models of MNEs, Prof. Hugh Ault (Boston

College Law School)

14:00 – 14:30 Issues identified by the OECD and solutions proposed as part of the BEPS

project, Andrew Hickman (OECD)

14:30 – 14:50 The business views on BEPS and its implementation in the G20 and EU, Assoc.

Prof. Krister Andersson (Confederation of Swedish Enterprise/Business

Europe)

14:50 – 15:10 Comments by the chair and panel discussion

15:10 – 15:30 Coffee break

15:30 – 17:15 Second block: a global perspective on the need to adapt the international

tax regime to the business models of MNEs, chaired by Manuel Tron

(Manuel Tron S.C. / SMPS Legal)

15:30 – 15:50 UN and developing country perspectives – the potential significance of how

BEPS issues have been dealt with, and of issues undealt with, Michael Lennard

(UN)

15:50 – 16:10 The view of historical OECD members and the example of Sweden, Ingela

Willfors (Swedish Ministry of Finance)

16:10 – 16:30 The view of recent OECD members and the example of Chile, Ricardo Escobar

(Bofill Escobar)

16:30 – 16:50 The impact of EU law on the possibilities of EU Member States to adapt

international tax rules to the business models of MNEs, Prof. Sjoerd Douma

(Leiden University)

16:50 – 17:15 Comments by the chair and panel discussion

18:00 – 19:00 Drinks at Västgöta Nation – typical student club

19:00 – Dinner at Västgöta Nation

17 June 2016

Venue Hall Gustavianum, Uppsala University, Akademigatan 3, 753 10 Uppsala

9:00 – 10:30 Third block: suitability of the BEPS package to capture the value created

by modern business models and exploration of other options, chair Prof.

Hugh Ault (Boston College Law School)

9:00 – 9:20 The digital economy demystified - what does BEPS imply for the digital

economy?, Pär Magnus Wiséen and Dr Jesper Öberg (PwC)

9:20 – 09:40 Impact and suitability of the BEPS package on MNEs with globally integrated

value chains, Dr Jesper Barenfeld (Volvo)

09:40 – 10:00 Would formula apportionment better capture the value created by modern

business models?, Dr Giammarco Cottani (Ludovici & Partners)

10:00 – 10:30 Comments by the chair and panel discussion

10:30 – 11:00 Coffee break

11:00 – 12:30 Fourth block: general organisational issues, chair Isabel Verlinden (PwC)

11:00 – 11:20 Centralized and decentralized business models, Åsa Edensten (BDO)

11:20 – 11:40 Group structuring and profit repatriation, Prof. Bertil Wiman (Uppsala

University)

11:40 – 12:00 BEPS and business restructurings, Mikael Hall (EY)

12:00 – 12:30 Comments by the chair and panel discussion

12:30 – 14:00 Lunch

14:00 – 16:30 Fifth block: specific organisational issues, chair Assoc. Prof. Krister

Andersson (Confederation of Swedish Enterprise/Business Europe)

14:00 – 14:20 The impact of BEPS on the R&D function, Isabel Verlinden (PwC)

14:20 – 14:30 Comments by Yvonne Bertlin (AstraZeneca)

14:30 – 14:50 The impact of BEPS on the manufacturing function, Jolanda Schenk (Shell)

14:50 – 15:00 Comments by Mikael Hall (EY)

15:00 – 15:20 The impact of BEPS on the distribution function, Yvonne Bertlin (AstraZeneca)

15:20 – 15:30 Comments by Andrew Hickman (OECD)

15:30 – 15:55 Comments by the chair and panel discussion

15:55 – 16:00 Closing of the conference. Assoc. Prof. Jérôme Monsenego

19:00 – Cruise and dinner