2019 PhD Seminar “Multilateral Cooperation in International Tax Law”

On Thursday 12 and Friday 13 September 2019, the Institute of Tax Law and Economics of Leiden University will organize a PhD Seminar on Multilateral Cooperation in International Tax Law.

This PhD Seminar is a joint initiative of the Institute of Tax Law and Economics at  Leiden University, the Institute for Austrian and International Tax Law at WU (Vienna), Stockholm University and Uppsala University, in cooperation with the  ERC funded GLOBTAXGOV (A New Model of Global Governance in International Tax Law Making) project carried out at Leiden University.

The aim of this PhD Seminar is to help participants to better understand and evaluate the emerging multilateral order of international tax law. It will focus on explaining the new rules of multilateral international tax law, evaluating them through an interdisciplinary perspective. In particular, the seminar will address the BEPS Project rules of the multilateral instrument (MLI) and the enhanced forms of informal multilateral cooperation through the network of the OECD and G20.  The BEPS Project’s implementation, by means of the MLI and the BEPS Inclusive Framework, will potentially alter the institutional environment of international tax law, making it indispensable for current doctoral students to be able to understand and evaluate these multilateral initiatives currently underway. By visiting the doctoral seminar, participants may be able to fruitfully take into account the emerging multilateral aspects of the international tax regime in their doctoral work.

The seminar is organized in particular for PhD candidates in (international) tax law seeking to develop their understanding of international tax law. It may prove particularly beneficial to PhD candidates who focus on the MLI and on global tax governance. Participants are invited to have broadened discussions generating from their dissertations and other experiences. To prepare for the seminar, participants shall read the prescribed articles and prepare a 10-minute presentation on their own work.