Turfmarkt 99
Leiden University
Co-organized with Council on Economic Policies – by invitation
This two-day workshop will gather 30 experts from academia, international and regional organizations as well as government officials to discuss and exchange around the policy implications of and interconnections between tax, trade and investment.
The workshop will be organized as follows:
- Day 1: Policy Framework of Tax Incentives from an Investment, Trade and Sustainable Development Perspective: Which is the role of tax incentives to attract investment and to accelerate sustainable development? What are the trade implications of tax incentives, for instance in the context of digital trade and carbon pricing?
The first day will build on the paper “Tax incentives: from an investment, tax, and sustainable development perspective” by Prof. Irma Mosquera Valderrama (Leiden University) as well as on the policy brief “Trade Implications of Tax Expenditures” to be submitted by the T20 Engagement Group to the G20 under the presidency of Saudi Arabia.
- Day 2. Non-Discrimination and Most Favored Nation (MFN) Clauses and the Importance of Domestic Law for the Interpretation of Tax, Trade and Investment Treaties: How are MFN clauses used and what is the role of the European Court of Justice for their interpretation in the context of the internal market? What is the impact of tax, trade and investment domestic law provisions for the application of international agreements?