Posted 10/9/09
NCCR TRADE REGULATION
PhD Student in Taxation Law
Work Package 4: Trade, Development and Migration
The NCCR Trade Regulation - http://www.nccr-trade.org - is
one of the "National Centres of Competence in Research"
funded by the Swiss National Science Foundation. The focus
of this NCCR stems mainly from the observation that under
the GATT, and still today under the WTO, international
trade regulation has been undertaken as a specialised
field of international law and economic policy.
However, current and future WTO rules increasingly impinge
upon other areas of law, such as environmental protection,
welfare, regional policies, labour standards, human rights,
finance, investment, education and culture. All these areas
tend to be addressed by distinct instruments targeting
different subject matters, and are insufficiently
interlinked. The resulting tensions are difficult to
overcome under the current system of international and
national law and policies. The project attempts to pursue
answers to these questions through 6 separate but closely
linked research work packages with specific subprojects.
The NCCR Trade Regulation is entering its second phase in
2009 and therefore seeking new PhD students to support its
research efforts. A more detailed description of the open
position
PROJECT TITLE:
Tax breaks for Research and Development in Multilayered
Governance: A Comparative Study into EC Law, OECD Codes,
WTO Agreements and EU Member States's taxation laws
JOB DESCRIPTION/QUALIFICATIONS:
We are seeking a PhD in taxation law who will investigate
the current status of tax breaks for purposes of
stimulating R&D within various national taxation laws of
select EU Member States in view to design such a scheme for
Switzerland. Based on a literature review, the PhD
candidate will select EU Member States' taxation laws,
implementing the EU Lisbon Strategy, which will form the
core of this comparative work. A systematic comparative
legal analysis of national taxation laws will be
complemented by an in-depth discussion of the regional
level provisions in EC law, OECD codes, but also review the
consistency of tax breaks for R&D in light of the WTO
Agreement on Subsidies and Countervailing Duties.
TERMS OF EMPLOYMENT:
The work location is at the World Trade Institute in Bern.
The position is part of a team of academics in a research
programme called "Trade, Development and Migration."
Appropriate teamwork contributions such as providing
support to conferences and workshops organized within this
project are also expected from the doctoral candidate. PhD
supervision will be provided by Professor Rene Matteotti of
the University of Bern. The salary is determined according
the pay scale of the Swiss National Science Foundation.
Doctoral candidate positions are limited to four years.
APPLICATIONS/FURTHER INFORMATION:
For further information please write to:
Email: MAILTO:rene.matteotti@isr.unibe.ch
The deadline for applications is 15 October 2009.
Applications should include a detailed curriculum vitae and
an elaborate letter of motivation. Please send applications
electronically to:
Email: MAILTO:rene.matteotti@isr.unibe.ch