Seminar: The operations of multinational businesses in conflict areas – towards the development of a conceptual operational framework, the LEIDEN Protocol
In October 2023, the French Supreme Court, in its confirmatory judgement, ruled that Lafarge France and four of its former executives should stand trial for financing of terrorism in Syria. This landmark declaration is arguably the first time in international business history that an MNC and its executives will be charged for terrorism financing in their home country for their alleged actions in a host country. This was the outcome of a legal challenge instituted in France by 11 former employees of the company in Syria and their supporters who alleged that Lafarge paid circa $15.3 million to some jihadist groups, including the Islamic State. This was to facilitate the continued production and distribution of cement from their factory located in the northern part of the country during the early days of the war up until 2015, when the factory was closed. This judgement brought to the fore the increasing dangers faced by MNCs (and their executives) operating in conflict areas.
Inspired by the above landmark ruling and with funding from the Leiden University Global Fund, two Leiden University professors (Chibuike Uche, ASCL and Irma Mosquera Valderrama, Law), and three of their international colleagues (Ayodeji Olukoju, University of Lagos), Paul Kamau (University of Nairobi), and Abel Ezeoha (Alex Ekwueme Federal University Ndufu-Alike) commenced the process of developing a framework for the operations of MNCs in conflict areas (The LEIDEN Protocol). The first draft of this protocol will be presented by the team during the said seminar to representatives of MNCs, academia, governments, and non-governmental organisations in the Netherlands for their critique and input.
Specifically, the Protocol will focus on the following summarised proposals, which they believe will help protect the long-term interest of MNCs operating in conflict territories. This, they also believe, will be in line with the long-term interest of the host jurisdictions of such MNCs:
- LEGALITY of MNC operations in host territories should be guided by the higher of home or host country standards.
- ETHICAL standards adopted by MNCs in host jurisdictions should be the higher of home or host country standards.
- INDIGENOUS and foreign staff safety should be governed by uniform standards in host jurisdictions.
- DELINKING of host country operations from headquarters oversight during conflict must be accompanied by divestment.
- ENTANGLEMENT of MNCs in host country politics should be discouraged.
- NEUTRALITY of MNCs in international politics and conflicts.
The hosting of this seminar on the LEIDEN protocol in Leiden is historic. The Dutch East India Company was a pioneer in the development of MNCs, and Leiden University is the oldest University in the Netherlands.
This event takes place within the framework of the LGF Seed Fund 2024.
Image: Cour de Cassation, Paris (2 April 2014)”, by Daniel Vorndran (DXR), CC BY‑SA 3.0
Date, time and location
Registration
Impact of Carbon Border Adjustment Mechanism (CBAM) and AI on Sustainable Development in Asia
Workshop 1-2 October
Online via zoom
AGENDA CONFERENCE 1-2 October 2025
On 1 and 2 October, the Asian Development Bank (ADB) together with Irma Mosquera Valderrama (GLOBTAXGOV Project at the Leiden Law School -Leiden University the Netherlands), Suranjali Tandon (National Institute of Public Finance and Policy, New Delhi, India), Marta Villar (DIGICCTAX G20/2-05 San Pablo CEU University, Spain) and Mahmoud Mahmoud Abdellatif (Qatar University) organize an online (via zoom) workshop on The impact of CBAM and AI on Sustainable Development in Asia.
Date and Time
Leiden, The Netherlands: First day (1 October ) from 10:00-13:00 p.m. and Second day (2 October) from 9:00-12:00 Time zone: Central European Summer Time CEST (Amsterdam, Berlin, Paris)
Manila, Philippines: First day (1 October ) from 16:00-19:00 p.m. and Second day (2 October) from 15:00-18:00 p.m.
Who should attend?
This workshop is addressed to academics, including junior and senior researchers, government officials, policy makers (EU, regional and international organizations), among others.
Interested to attend can be registered by emailing Irma Mosquera Valderrama i.j.mosquera.valderrama@law.leidenuniv.nl
Registration is free. Spaces are limited.
Venue
Online: Link via ZOOM: When registered, you will receive a link for the event the day before the workshop.
Moderator
Irma Mosquera Valderrama, is Full Professor Tax Governance at Leiden Law School (Leiden University), the Netherlands. She is also the EU Jean Monnet Chair Holder on the topic EU Tax Governance (EUTAXGOV), and Lead Researcher of the European Research Council (ERC) Funded Project that investigates Global Tax Governance (GLOBTAXGOV).
Background
Carbon border adjustment mechanism is a policy tool that the EU is using to ensure that trade with EU complies with its internal standards on emissions. That is, emissions embedded in imports are capped and priced implicitly equivalent to the EU. While in its first phase it applies to six sectors, over time the scope of the measure will expand. This is expected to have an impact on developing countries that export products such as iron and steel, cement, aluminum and fertilizers to the EU. Not all exporters have similar emissions standards and pricing mechanisms. While the measure is a step in the right direction, it is does not take into account different levels of development and pace of decarbonisation. CBAM will impose costs of compliance on exporters from developing countries and in many cases render them uncompetitive.
While CBAM applies to goods exports, there is an interlinkage between the technological advancements and carbon emissions. To run complex computational models would require more energy and this would mean that unless countries meet their energy requirements from renewables, the technological advancements including trade of bitcoins would lead to higher emissions. A more important point to consider is that data centers are located in United States (3736) and Europe (3017). Thus it is important to explore the spatial contribution to the emissions. Export of digital services also contributes to emissions and it is estimated that at the end of the decade 2.5 billion tonnes will be emitted by the data centers. A large contribution to this will be from the big tech companies. As per another estimate data centers currently contribute 2% of GHG emissions. Their contribution is therefore not insignificant. Thus even as EU plans to impose an emission standard for goods trade where CBAM certificates are priced equivalent to the emission trading system, such emissions that are generated from services also need thought as countries and regions plan digitalization.
This workshop wants to address these challenges with a focus on ADB Member Countries. The first day of the workshop will focus on the understanding of the CBAM, some ADB countries practices, and an assessment on whether the CBAM will be effective to cut carbon emissions. In order to do that, the first day will provide a multidisciplinary perspective from trade, economy, tax and investment.
The second day of the workshop will address the challenges of ADB countries in achieving a sustainable environmental policy in light of the AI development and the growing digital transformation in Asia. The main question addressed will be how to reduce carbon emissions from the use of data centers? What are the obstacles, challenges and opportunities for ADB countries. Finally this day will conclude with a proposal for a Sustainable Green AI adoption policy for all countries.
Several authors from Asian Development Bank Member countries in Asia and Europe have been invited to present their papers on topics such CBAM, AI, Environmental Sustainable Development, Regional Frameworks, among others. This workshop is also organized in the framework of the Strategic Partnership between Leiden University and ADB. More information on this partnership available here.
Programme
Each presentation will have 15-20 minutes followed by 15-20 minutes Q&A
First day 1 October
10:00-10:15 a.m. CEST Welcome and Introduction by ADB and Leiden University
16:00-16:15 p.m. Manila time
10:15-11:05 a.m. CEST CBAM: EU and Asia Perspective
16:15-17:05 p.m. Manila time
Rita Szudoczky Institute for Austrian and International Tax Law, WU Vienna University CBAM EU perspective
Suranjali Tandon National Institute of Public Finance and Policy, India – Asia perspective
Anna Marhold EU unilateral policies and the Global South: CBAM as a double-edged sword
Additional reading
Suranjali Tandon Tax, Trade, and Investment for Green Transition
11:05-11:55 a.m. CEST Response ADB Member Countries and CBAM Readiness
17:05-17:55 p.m. Manila time
Proposed speakers
Pak Hadi Setiawan Indonesia DGT
Ulmas Jurayev, Uzbekistan MoF/Tax Policy
11:55-12:10 a.m. CEST Coffee Break
17:55-18: 10 p.m. Manila time
12:10-13:00 Measuring implementation CBAM: Case studies
18:10-19:00 p.m. Manila time
Neil Foster-McGregor Asian Development Bank – A Computable General Equilibrium Analysis of Carbon Pricing in Asian Economies
Nadiya Mankovska DIW Econ GmbH Case Study Kazakhstan
Additional Reading
European Union Carbon Border Adjustment Mechanism: Economic Impact and Implications for Asia
Second day -2 October
9:00-9:30 a.m. CEST Artificial Intelligence and Electricity Demand: Challenges and opportunities
15:00-15:30 p.m. Manila time
XX (t.b.c.) Strategies to curb Artificial Intelligence and Electricity Demand
Additional Reading:
Energy and AI by International Energy Agency
9:30-11:00 a.m. CEST How to reduce carbon emissions from the use of data centers?
15:30-17:00 p.m. Manila time
Jason Rudall Leiden University- A Call for Due Diligence and Environmental Impact Assessment in the Development of AI
Javier Porras San Pablo CEU University- GHG Reduction policies: challenges and opportunities of a global approach
Mahmoud Abdellatif Qatar University – Data Center and Tax Incentives
Additional Reading:
Harnessing Digital Transformation for Good (ADB May 2025);
The State of Data Center Tax Incentives and Legislation in 2023 by Christopher Tozzi Data Center Knowledge
7 Top Data Center Sustainability Strategies for 2025 by Christopher Tozzi Data Center Knowledge
UN Environment Programme, ‘AI has an environmental problem. Here’s what the world can do about that’
World Economic Forum, ‘How to manage AI’s energy demand — today, tomorrow and in the future’
UNESCO Recommendation on the Ethics of AI, esp. paras 17 and 18
11:00-11:10 a.m. CEST Coffee Break
17:00-17:10 p.m. Manila time
11:10-12:00 a.m. CEST Sustainable Green AI and Taxation
17:10-18:00 p.m. Manila time
XX (t.b.c.) Sustainable Green AI Adoption
XX (t.b.c.) Carbon Emissions from AI and the role of Tax Policy
Reading
How AI Can Drive Inclusive and Transparent Environmental Progress by Francesco Ricciardi
Green AI: Revolutionizing Sustainability in Artificial Intelligence for a Greener Future by E-SPIN
12:00-12:10 a.m. CEST Closing words Irma Mosquera
18:00-18:10 p.m. Manila time
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
Navigating Global Tax Governance: A workshop with African Tax Administration Forum
Lecturers
Prof. Dr. Irma Mosquera
Professor of Global Tax Governance, Lead Researcher GLOBTAXGOV that investigates Global Tax Governance and EU Jean Monnet Chair Holder EUTAXGOV E-mail i.j.mosquera.valderrama@law.leidenuniv.nl
Guest lecturers
Prof. Jérôme Monsenego Stockholm University
Dr. Bastiaan van Gaanzen Leiden University
Mr. Tofigh Hasen Nezhad Nisi Leiden University (t.b.c.)
ATAF representatives (t.b.a.)
Dates
14 November 2025, 13:00 UTC – 16:00 UTC
21 November 2025, 13:00 UTC – 16:00 UTC
28 November 2025, 13:00 UTC – 16:00 UTC
5 December 2025, 13:00 UTC – 16:00 UTC
Venue
Online
Summary
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Currently, OECD and non-OECD countries have agreed to introduce international tax policy standards to tackle aggressive tax planning, to introduce a global minimum tax and to tax digital business among others. For individual countries, multilateral cooperation can result in economic benefits, but navigating the global governance architecture also bears many challenges. How to effectively engage in global governance processes? How to evaluate the outcomes?
In this workshop we will discuss the content of international tax standards and analyze the policy objectives and strategies pursued by different international, supranational and regional organizations, such as the United Nations, the OECD, the EU, among others, in the process. We will also pay attention to the challenges to the current structure of global governance due to the interactions between policy norms and legal instruments in the tax, trade and investment area.
In the first part, we will address how the global tax governance architecture has emerged and map the contemporary environment of international actors. Thereafter, we will discuss governance processes and actors involved in three case studies of specific policy areas: the role of the EU in the dissemination of BEPS standards, the taxation of the digital economy, and the introduction of a global minimum tax. In each case study, we will pay particular attention to the engagement of non-OECD countries with international institutions and the interaction between tax, trade and investment policy objectives and rules. In the final part of the workshop, we will discuss global tax governance under the lens of legitimacy and attempt to draw broader conclusions about the role of different actors in multilateral cooperation. Special attention will be given to the ongoing negotiation of the UN Framework Tax Convention and its two Protocols under the lens of legitimacy.
Procedure
Every session consists of lecture elements, input from ATAF, and general debates among all participants. In the lecture elements, the theoretical foundations will be exposed by Leiden University researchers. In the applied part, guest lecturers from ATAF discuss the topic based on examples from the region and based on ATAF’s experience in engaging in global tax governance. For the general debate, all participants are expected to actively participate and share their own experiences with the topic. To prepare for each session, all participants are requested to read the literature and complete the assignments.
February/March 2026 (t.b.c.) Programme available soon.
This seminar follows the Postgraduate online training The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance. The training has been given in 5 sessions (every friday) from 17 of May 2024 until 14 of June 2024. A new training will be scheduled in the first semester of 2026
The seminar aims for a policy oriented outcome. We will provide some recommendations to policy makers in the EU Institutions, regional organizations in the Global South and countries that need to be considered when addressing the EU Standard of Tax Good Governance.
During the training the participants from mainly tax administrations in Africa, Asia, Latin America, and from Middle East and Europe some business, scholars, lawyers, presented a policy paper and/or a position paper. The 5 best papers will be presenting at this seminar.
Registration to the seminar is free and available to everyone. More details on registration link and programme available soon.