About

International tax governance is at a crossroads institutionally. Several countries have questioned the current leading role of the OECD. Moreover, the UN General Assembly adopted a resolution on the promotion of an inclusive and effective tax cooperation at the UN in December 2022 and a detailed report by the Secretary-General was published in July 2023.

The goal of this roundtable is to deal with the main questions to be addressed while creating a new governing body in the international tax field. There is currently an intense debate about whether parts of the tax work of the OECD should and could be shifted to the UN. However, before such potential shift several fundamental issues (e.g. goals and structure of the new body) need to be solved. The roundtable aims at outlining the various options, advantages and disadvantages in an impartial form.

Date

Thursday, 23 November, 1 – 4 pm Central European Time (CET)

Location: ZOOM

Registration

To register for attending the event online and to obtain a ZOOM link, please use the following link: https://www.formdesk.com/universiteitleiden/un-resolution

Program

1.00-1.15             Introduction

1.15-2.15             What are the goals of the new body?

2.15 – 3.15         What could be the structure of the new body?

3.15 – 3.45          What could be the relationship to the existing regimes/organizations/political forums?

3.45 – 4.00          How to make it happen?  

Speakers

• Ms. Ezgi Arik External PhD Candidate Leiden Law School
• Ms. Mary Baine Deputy Executive Secretary and Head of Member Services and Domestic Resource Mobilisation at the African Tax Administration Forum (ATAF)
• Dr. Dirk Broekhuijsen Tax Lecturer Leiden Law School
• Dr. Martin Hearson Research Fellow at IDS, co-Research Director of the ICTD and the International Tax programme
• Dr. Peter Hongler Professor of Tax Law, University of St. Gallen, Director IFF-HSG
• Dr. Irma Mosquera Valderrama. Professor of Global Tax Governance, Lead Researcher European Research Council Project GLOBTAXGOV, EU Jean Monnet Chair Holder EUTAXGOV
• Dr. Suranjali Tandon  Associate Professor National Institute of Public Finance and Policy (NIPFP)
• Dr. Tovony Randriamanalina Researcher International Center for Tax and Development. Former Tax Official at the Malagasy Revenue Authority.
• Mr. Aart Roelofsen (in his personal capacity – background as delegate of the Netherlands to OECD/WP1, member of the UN Tax Expert Committee and Dutch Tax Treaty Negotiator)