Research Colloquium on Global Tax Governance

After a successful first season of the Research colloquium, we are continuing with the multidisciplinary colloquium, co-organized by GLOBTAXGOV and Martin Hearson at ICTD, to discuss early-stage original research on global tax governance.

The topic

Over the last decade, international and regional organizations in addition to myriad non-state actors have intensified their work on a quintessential issue of state sovereignty: taxation. On the one hand this can be attributed to the increasing internationalization of tax policy issues, fostered by an increasing economic integration and competition for capital by countries, as well as to the digitalization of business models – a situation that has led states to seek more cooperation among each other. On the other hand, international organizations have developed considerable agency on their own and sought to broaden the scope of their mandate, proposing deeper, more sovereignty-constraining cooperation, and encouraging more and more countries to join the efforts. While some scholars principally focus on the international level to understand tax policy, others remain more cautious and still see a more important role for nation states and the domestic factors that influence their policy and administration. Clearly observable tensions have also led to normative discussions on what the scope of global tax governance should be and how international institutions should be designed. Global tax governance is increasingly researched in different scholarly disciplines such as law, political science and economics, yet many open questions remain and interdisciplinarity can be harnessed more systematically.

Session dates and program

Session 1: 22 September 2021, 14:30 CEST / 13:30 BST / 12:30 UTC

• Victoria Cascaes Brito: The impact of tax planning on firm value of open corporations and the influence of legal (un)certainty on this relationship (flash presentation)
• Cassandra Vet: The diffusion of the OECD transfer pricing regulations in East-Africa: a multiple case-study analysis into agency and compliance in governing profit-shifting behavior (full paper)

Discussed by: Yariv Brauner

• Pamella Eunice Ahairwe/Luckystar Miyandazi/San Bilal: EU listing of tax havens: Progresses and challenges (full paper)

Discussed by: Loriana Crasnic

Session 2: New perspectives on global governance: 3 November 2021, 14:30 CET / 13:30 GMT/ 13:30 UTC

• Sudarshan Rangan: Global Governance of Outer Space Taxation (flash presentation)
• Natalia Pushkareva: Why “Global” Fails: Inclusive Institutions & International Tax Policy Making (flash presentation)
• Ezgi Arik: Reversing the Hierarchies in International Tax Law (full paper)
  • Discussants: Martin Hearson and Stephen Shay

Session 3: The politics around global minimum taxes: 15 December 2021, 14:30 CET / 13:30 GMT / 13:30 UTC

• Afton Titus: Global Minimum Corporate Tax: A Death Knell for African Country Tax Policies? (full paper)
  • Discussant: Steven Dean
• Ciaran O’Flynn: Power Politics in the Taxation of Transnational Corporations (full paper)
  • Discussant: Lukas Hakelberg

Session 4: Comparative perspectives on contemporary tax issues: 26 January 2022, 14:30 CET / 13:30 GMT / 13:30 UTC

• Nikolai Milogolov: International Taxation of Digital Economy in Asia: Comparative Analysis of Reforms in ‘Low Tax’ vs. ‘High Tax’ Jurisdictions
• Aikaterini Antoniou: Exchange of Information among Member States and the rights of defence: A comparative analysis across fields

Venue: ZOOM

Duration: 1:30 h