Purpose
Over the last decades, international and regional organizations in addition to myriad non-state actors have intensified their work on a quintessential issue of state sovereignty: taxation. As a result, global tax governance has become a major research topic in several disciplines, including law, political science, sociology, economics and philosophy. This colloquium, organized by the GLOBTAXGOV team and the International Centre for Tax and Development (ICTD), will serve as space for multidisciplinary exchange on original research on global tax governance.
Procedure
Each session includes one 15-minute presentation of a relatively advanced paper, which will be commented upon by a discussant, and two 10-minute “flash presentations” of research ideas in the early stage. Afterwards, all presentations will be discussed by the audience. The seminar takes place via ZOOM. A link and the draft of the full paper will be sent to participants before to the meeting.
Program of the first 4 sessions
1st session: Impact of international developments on tax policy in developing and emerging countries
3 February 2021, 1.30 to 3pm (GMT)
- Irma Mosquera and Michael Sampson: Compliance and peer review of BEPS 4 Minimum Standards (full paper)
Discussed by: Craig West and Martin Hearson
- Farooq Chatha: OECD Approach on Transfer Pricing and Developing Countries – A Perspective from Pakistan (full paper)
Discussed by: Cassandra Vet and Martin Hearson
- Florencia Lorenzo: The politics of international tax governance: the Latin American experience in comparative perspective
- Daniel Olika: Tax Aspects of Trading in the Single African Economy
2nd session: Tax governance in the EU
17 March 2021, 1.30 to 3pm (GMT)
- Indra Römgens: The politics of corporate tax harmonization in the EU (full paper)
Discussed by: Wouter Lips, Afton Titus, Pie Habimana
- Marilena Ene: Accountability and transparency in the tax policy of the European Union and member states
- Alma Virto: The use of artificial intelligence in decision-making by tax administrations: how to improve the taxpayers’ rights through the EU ethical principles for AI
3rd session: International tax debates in light of concepts of justice
28 April 2021
12.30 to 2pm GMT / 1.30 to 3pm British Summer Time / 2.30 to 4pm Central European Summer Time
- Edoardo Traversa and Francesco Cannas: Corporate taxation after digitalization : breaking the mirror and picking up the -right- pieces
Discussed by: Rifat Azam, Suranjali Tandon
- Shareka Logendran: Reimagining a Just International Tax Regime: An Evaluation on How to Reframe the Nexus Rule to Bridge the Gap between Developing and Developed Countries
- Adrianto Dwi Nugroho and Taufiq Adiyanto: Integration of Inter-Nation Equity Concept into Discussions on Taxation of Digital Economy
4th session: Global governance of tax procedures
9 June 2021
12.30 to 2pm GMT / 1.30 to 3pm British Summer Time / 2.30 to 4pm Central European Summer Time
- Howard Mann: International Tax Arbitration: Global Governance and the Privatization of International Tax Law
Discussed by: Vincent Arel-Bundock and Werner Haslehner
- Prerna Peshori and Sejal Mistry: Dispute Resolution Mechanism under Tax Treaty – Traversing from fiction to reality
- Victoria Gronwald: Boundary Work in Global Tax Governance: The Limits of Transparency Efforts
- Rachna Matabudul: Treaty-based tax dispute resolution: lessons from the Law of the Sea