the State of Art Music and Taxation: July 24 th, 2015 Hotel W, Verbier

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July 24 th, 2015 Hotel W, Verbier Faculty of Business and Economics (HEC) Faculty of Law, Criminal Justice and Public Administration Music and Taxation: the State of Art

WELCOME On the occasion of the 22 nd anniversary of the Verbier music festival, the Catholic University of Sacro Cuore (Piacenza) and the University of Lausanne take the chance to organize a seminar focused on tax issues related to artists and sportsmen, with the participation of the International Tax Entertainment Group (ITEG), a network of tax experts active in the entertainment sector, representing nine European jurisdictions (Belgium, France, Germany, Italy, Netherlands, Poland, Portugal, Spain and UK). The first part of the seminar is mainly aimed at investigating - from an international and European tax law perspective rules on reporting and withholding requirements imposed on withholding agents, such as clubs, orchestras and concert organizers. The second part of the seminar is meant to provide an update on domestic, international and European developments affecting the taxation of entertainers and sportsmen in general. The seminar brings together renowned experts from the academic world and the professional practice. The purpose is to stimulate the interest on taxation of entertainers, who will intervene in a very interactive manner and will allow the audience to raise issues and questions in a very open and lively debate. SCIENTIFIC PROGRAM 14H00 14H30 Registration and coffee 14H30-14H45 14H45-16H00 Scientific Program Welcome introduction 16H00 16H30 Coffee Break - Prof. Robert Danon, Switzerland - Prof. Guglielmo Maisto, Italy The role of withholding agents in taxing artist and sport performances (legislation, case law, State practice) Chair: Prof. Guglielmo Maisto - Christophe Moreau, France - Karolina Tetlak, Poland - Rijkele Betten, The Netherlands 16H30 18H00 National developments regarding taxation of artists and sportpersons (legislation, case law, State practice) Chair: Prof. Robert Danon Yours sincerely, - Harald Grams, Germany - Francisco Cabral Matsos, Portugal - Kevin Offer, United Kingdom - Luis Dura, Spain 18H00-18H10 Conclusive remarks - Eric Longley, United Kingdom Professor Dr Robert J. Danon Professor Dr Guglielmo Maisto 18H10-18H20 Closing of the conference

SEMINAR OBJECTIVES SPEAKERS The seminar is aimed at providing the participants: tax systems in relation to the taxation of musicians and music performances ; rules as well as of the key decisions from the Court of Justice of the European Union. SEMINAR AUDIENCE The seminar is open to practitioners, academics and your researchers as well as to music agents and music associations. The participation is free of charge. In order of appearance Professor Dr Robert Danon Professor of Swiss and international tax law at the University of Lausanne Professor Dr Guglielmo Maisto Professor of Tax Law at Università Cattolica del Sacro Cuore (Piacenza), Founding Partner Maisto e Associati Christophe Moreau NOMOS, France Harald Grams Grams & Partner, Germany Professor Francisco Cabral Matsos Vieira De Almeida & Associados, Portugal Kevin Offer Chown Dewhurst LLP, United Kingdom Professor Karolina Tetlak University of Warsaw, Poland Luis Dura Dura Assesores, Spain Dr Rijkele Betten Betten International Fiscal Advies, The Netherlands Eric Longley Prager and Fenton LLP, Music Manager Forum, United Kingdom

MUSIC AND TAXATION: THE STATE OF ART JULY, THE 24 TH 2015 VERBIER HOTEL W (SWITZERLAND) Organized by Université de Lausanne (Switzerland), Università Cattolica del Sacro Cuore (Italy) with the participation of International Tax Entertainment Group (ITEG) and sponsored by Maisto e Associati istock.com Important: Please contact Roberta Testa (r.testa@maisto.it) for any information regarding the event. FACULTY OF BUSINESS AND ECONOMICS (HEC) FACULTY OF LAW,CRIMINAL JUSTICE AND PUBLIC ADMINISTRATION Université de Lausanne Internef CH-1015 Lausanne Tél. +41 21 692 28 30 Fax +41 21 692 28 35 www.hec.unil.ch/masit

Maisto e Associati Roberta Testa Piazza Filippo Meda 5 20121 Milano Italy

MUSIC AND TAXATION: THE STATE OF THE ART July 24 th, 2015 14h00-18h20 Hotel W - Verbier, Switzerland REGISTRATION FORM M rs. M r. Dr. Other: Family name: First n ame: Position: Company: Street / Nr: PO Box: Zip code: City: Phone Nr: Country: E-mail: I will participate Free entrance Confirmation: Upon receipt o f your registration form, you will receive our confirmation. a n c e l l a t i o n : C r.testa@maisto.it In the event of cancellation, written notification should be sent to: I agree to the above mentioned conditions. I have read and accept the cancellation terms. Signature: Date: Please email your registration form not later than June 24 th, 2015 to r.testa@maisto.it Registration will be applied on a first-come first-served basis.