The EU’s Global Regulatory Power and the EU Standard of Tax Good Governance
This postgraduate online training will have 5 sessions starting on the 17 of May 2024 (every Friday) until 14 of June 2024. Thereafter on the 19 of June 2024 we will conclude this training with a hybrid (online/onsite) seminar.
The postgraduate online training has an academic character but with interactive discussions among participants on the content of the course, and the training of skills. We will have guest lecturers with different backgrounds (policy maker, government official, regional organization representative, etc).
The hybrid (online/onsite) seminar of 19 June 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.
This Postgraduate online training is open to tax, trade, investment government officials and researchers, of Asia, Africa and Latin American and Caribbean countries and to policy makers working at regional institutions in the Global South.
This Course is part of the Jean Monnet Chair EUTAXGOV.
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 recently 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 from higher jurisdictions to lower tax (friendly) jurisdictions.
To address the issue, the European Union introduced an anti-avoidance package that deals with tax avoidance and ensures 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 course aims to contribute to the international tax debate by analyzing the international tax policies and the extent to which these policies are also 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 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.
Location and dates
The course will be given online (via zoom).
The course is divided into 5 sessions taking place on Fridays from 13 to 17 Central European Summer time (CEST). The dates are:
- Session 1 – 17 May 2024
- Session 2 – 24 May 2024
- Session 3 – 31 May 2024
- Session 4 – 7 June 2024
- Session 5 – 14 June 2024
In addition, participants of the postgraduate training will be invited to attend the hybrid (online/onsite) seminar at Leiden Law School 19 June 2024.
Upon successful completion of this course, participants will have enhanced their research, public speaking, leadership, presenting, academic writing, and 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.
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.
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 (online/onsite) seminar (open to public) scheduled on 19 June 2024.
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.
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, Lecturer at Tax Law Department, Leiden Law School, Leiden University and researcher at GLOBTAXGOV and EUTAXGOV projects
- African Tax Administration Forum Representative
- Franco Roccagliata (former EU Commision)
- Andrea Laura Riccardi (Academic)
- Fernando Serrano Anton (Academic)
- Johan Langerock EU Parliament
- Other speakers working at EU Parliament (t.b.c.)
Target group and prerequisites
This Postgraduate online training is open to tax, trade, investment government officials and researchers, of Asia, Africa and Latin American and Caribbean countries and to policy makers working at regional institutions in the Global South. Maximum number of participants 50.
Short description of topics
During five days, consisting in 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 and studies how it is used in the EU-ACP Partnership Agreement. 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. We will look in detail into the response by different Latin American countries to the listing. 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 days will have one final session that will provide a skills workshops (research, writing, oral presentation, among others). The aim is to give participants tools to engage in public policy making.
Each day contains four sessions of 45 minutes, with pauses in between: The last session is always a skills workshop.
- 13:00 Introduction/recap of the last day
- 13:15 Session 1
- 14:00 Break
- 14:10 Session 2
- 14:55 Break
- 15:20 Session 3
- 16:05 Break
- 16:15 Session 4
- 17:00 End