![]() During his tenure, he was responsible for assets in excess of $1 billion, including the strategy’s publicly traded mutual fund and separate accounts. Prior to joining Ancora, John was lead portfolio manager for the small cap value strategy at Allegiant Asset Management, the institutional money management division of National City Corporation. In 2003, he joined Fifth Third Asset Management, where he researched and managed small and micro cap investments for the firm’s mutual funds and individual accounts. where he was an analyst and head trader on the firm’s $5 billion large cap value strategy. John began his money management career in 1996 at the firm of Robert E. In addition to his Chief Investment Officer responsibilities, John manages global, multi-asset class separate accounts for the firm’s high net worth and institutional clients. Moreover, along with Associate Professor Joachim Arts, he has launched the Negotiation Course for the Master’s students of the Luxembourg Center for Logistics and Supply Chain Management.John Micklitsch, CFA, CAIA started with Ancora in 2006 and is Ancora’s Chief Investment Officer. Besides his PhD, Antonio has selected and coached the students of his institution’s LLM in European and International Taxation, preparing them to participate in the International Moot Court competition in Tax Law: The team reached the best position of the University History, ranking 5th in the world. Aikaterini Pantazatou, Associate professor in Tax Law at the University of Luxembourg.”Īntonio Ancora is currently in the second year of his PhD at the University of Luxembourg. Moreover, I was fascinated by the scientific articles written by Prof. “I chose to Luxembourg for my PhD since it represents, as a world financial center, a top research environment to study International and European Tax Law. It was at that moment that I decided to write my PhD research proposal in International Tax Law. “I faced legal issues related to differences on the methodologies that apply to Customs and Transfer pricing, although they may regard the same cross-border transaction. United Nations mandate in Lebanon inspired PhDīefore embarking on his PhD at the University of Luxembourg, Antonio spent several years working in international contracts and procurement, and had two mandates from the United Nations, during one of which he served as chief of the customs office in Lebanon, which inspired his PhD topic: In the first instance, Antonio’s tax policy proposal aims to give instruments to protect taxpayer rights with a spillover effect on fostering investments and compliance. “A ‘legally certain’ approach highlights the major business trends and impacts on business expectations of the local and international enterprises, which is expected to bring highly relevant international investments not only to Luxembourg but also within Europe.” The implications of the legal instrument I intend to propose will, hopefully, encourage all participating’ players to consider a more ‘legally certain’ approach in their analysis by considering State aid as an independent risk factor.” Antonio explains. “Although there are positive effects of OECD BEPS actions and EU State aid investigations, tax uncertainty represents the main side effect. Advance Price Arrangement is a legal instrument issued by the tax administration: Its purpose is to provide tax certainty on the application of tax laws and complex standards. It is widely known that Luxembourg is one of the countries that have in recent repeatedly been affected by State aid investigations on Advance Price Arrangement: Amazon, Fiat, Huhtamaki to name a few companies. Legal certainty in the aftermath of Amazon, Fiat and Huhtamaki tax investigations The goal of Antonio’s research project is to define limits and methodology, in order to re-establish the fundamental principle of legal certainty. As part of his PhD, Antonio Ancora asks: ‘ Is there a legal instrument capable to re-establish tax certainty in the current international context characterized by the aftermath of BEPS and EU State aid investigations?’ In the current International and European legal framework, there is no legal certainty in taxation, especially for transfer pricing transactions among Multinational Enterprises. In the current situation of legal uncertainty, PhD candidate Antonio Ancora’s research at the University of Luxembourg aims to improve tax certainty in the context of state aid investigation on Transfer Pricing transactions among multinational enterprises. International Cooperation Opportunities.Introducing Innovation & Industry Partnerships.Sustainable & Resilient Agriculture & Food Systems.
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