This postgraduate online training will have 5 sessions starting on the 17th of May 2024 (every Friday) until 14th of June 2024. Thereafter on 19th of June 2024 we will conclude this training with a hybrid (online/onsite) conference.
Registration link available soon.
This postgraduate online training is partially funded by EUTAXGOV Jean Monnet Chair. EUTAXGOV receives funding from the Erasmus+ Programme. More information on the Chair is available here.
About the course
In 2013, news media around the world highlighted a growing crisis in many states: a steady decrease in contributions to public finances by many high-profile multinational companies and high net worth individuals. This decrease was associated with the ability of sophisticated taxpayers to shift otherwise taxable income and transactions out of the tax base, in a phenomenon that the OECD has labelled “Base erosion and profit shifting”, or BEPS. Examples of artificial profit shifting by multinationals are the tax scandals of Apple, Google, Starbucks, and Amazon. These multinationals have used artificial strategies to shift profits from high tax jurisdictions to low tax jurisdictions.
To address the issue, the European Union introduced an anti-avoidance package that deals with tax avoidance and aims at ensuring fair competition whereby companies are required to pay tax wherever they make their profits in the EU. However, the EU did not limit its action towards its own member states, but also developed a Standard of Good Tax Governance that is relevant for its relations with third countries. The Standard requires third countries to adopt principles of transparency, fair taxation, and the four BEPS minimum standard developed by the OECD with the political mandate of the G20 within their tax systems. However, this policy has attracted controversy. Especially, when the EU started publishing a list of non-cooperative jurisdictions in tax matters, many stakeholders started questioning the EU’s role in global tax policy making. What is the effect of the EU’s policies on developing countries? Is the approach effective in tackling tax avoidance or does it cause unintentional harm?
In light of the above, this online course aims to contribute to the international tax debate by analyzing the international tax policies and the extent to which these policies are adopted by the European Commission in their external relations with third (non-EU) countries. For this purpose, this course will analyse the use of the EU Standard of Tax Good Governance vis-à-vis third (non-EU) countries using EU law theories such as export/import of EU Standards, the EU regulatory power and the role of the EU Institutions in light of the EU External Policy, among others. This course will also address questions related to the conditions under which the state aid investigations and the role of the EU in setting up the international standard of good governance and fair competition can be legitimate with respect to EU and third (non-EU) countries.
NB: This course will not deal with EU indirect taxation.
Short description of topics
During five days, consisting of 5 online sessions of four hours each, we will explore the European Union’s regulatory power in shaping tax policy around the world. The course will begin with an overview of the EU and its governance structures, as well as a theoretical perspective on the EU regulatory power on day 1. Day 2 examines closely the EU Standard of Tax Good Governance and its criteria. On day 3, we will discuss the EU list of non-cooperative jurisdictions, its listing process, impact on countries’ tax regimes, and criticisms of the process. Day 4 will explore the EU’s potential future role in global tax governance, focusing on its approach to taxing the digital economy and the global minimum tax. The course will close with a session of debates on the role of the EU in shaping international tax law policy.
Each of the 5 online sessions will have one final session that will provide a skills workshops (research, writing, oral presentation, among others). The aim is to also give participants tools to engage in public (policy) making.
Main instructor
Prof. Irma Mosquera Valderrama, Professor of Tax Governance, EU Jean Monnet Chair Holder in EU Tax Governance (EUTAXGOV), and Lead Researcher ERC Funded Project on Global Tax Governance (GLOBTAXGOV), Leiden Law School, Leiden University
Frederik Heitmüller, PhD Candidate at Tax Law Department, Leiden University and researcher at GLOBTAXGOV project.
Guest speakers
Other speakers working at Government/EU Commission (t.b.a.).
Course Objectives
Upon successful completion of this course, participants will have enhanced their research, exercise public speaking, leadership, presenting, academic writing, social skills (cooperation, working in groups).
Participants will gain.
- Understanding of taxation and of the current international tax debate
- Understanding of the EU’s regulatory power vis-à-vis third (non-EU) countries
By addressing global tax governance, fair taxation and EU Tax Good Governance this course will contribute to:
- Raise participants’ awareness of the imposition of global tax (and EU) standards to developed and developing countries.
- Understanding of the EU’s regulatory power vis-à-vis third (non-EU) countries
Achievement levels
At the end of the course participants will have the tools to understand and critically engage with the EU’s global regulatory power and the EU standard of tax good governance.
Target group and prerequisites
The course is aimed at professionals in both public and private sector working on tax policy. It is specifically designed so that participants from non-EU countries can gain an understanding about the EU and how it might have an impact beyond the EU. However, it should also be of interest for professionals in the EU who want to learn more about the EU’s impact on third countries. Participants should have good knowledge about direct tax policy, acquired through university studies and/or professional experience.
Maximum number of participants for each course is 50.
Course work
During the course, active participation by the participants is required. Participants are encouraged to work in a group (2 to 3 participants) to ensure the exchange of ideas in the project and (also) the cooperation between participants of different countries.
To be able to effectively engage, participates are requested to read one mandatory paper before each session. In addition, participants will be required to prepare and submit in writing documents (essay/policy paper) analysing one or two questions provided for the session. The final session will also provide the opportunity to present in class their own analysis in a position paper of the EU regulatory power by using the EU Standard of Tax Good Governance. The 5 best presentations will be invited to present in a (hybrid) conference (open to public) to be scheduled on 19th of June 2024.
Certificate
Successful completion of this course will result in a certificate of the course provided by Het Juridische PAO (JPAO) (Leiden Law Conference). This Institution organizes and facilitates post-academic teaching for lawyers, and other legal professionals.
Do you have any questions?
We will gladly answer them.
E-mail: pao@law.leidenuniv.nl
Phone: +31 (0)71 527 8666
All contact details