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BEGIN:VTIMEZONE
TZID:Africa/Nairobi
BEGIN:STANDARD
TZOFFSETFROM:+0300
TZOFFSETTO:+0300
TZNAME:EAT
DTSTART:20220101T000000
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BEGIN:VTIMEZONE
TZID:America/Montevideo
BEGIN:STANDARD
TZOFFSETFROM:-0300
TZOFFSETTO:-0300
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DTSTART:20210101T000000
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BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20231027T120000
DTEND;TZID=Europe/Amsterdam:20231027T140000
DTSTAMP:20260911T185724Z
CREATED:20260911T185724Z
LAST-MODIFIED:20260911T185724Z
UID:4916-1698408000-1698415200@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Intercambio de Informacion y Derechos de los Contribuyentes
DESCRIPTION:Guest lecture
URL:https://globtaxgov.weblog.leidenuniv.nl/event/intercambio-de-informacion-y-derechos-de-los-contribuyentes/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20231026
DTEND;VALUE=DATE:20231028
DTSTAMP:20260911T185724Z
CREATED:20260911T185724Z
LAST-MODIFIED:20260911T185724Z
UID:4915-1698278400-1698451199@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Tributacion y Emprendimiento Femenino
DESCRIPTION:Programme
URL:https://globtaxgov.weblog.leidenuniv.nl/event/tributacion-y-emprendimiento-femenino/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20231012T080000
DTEND;TZID=Europe/Amsterdam:20231013T180000
DTSTAMP:20260911T185636Z
CREATED:20260911T185636Z
LAST-MODIFIED:20260911T185636Z
UID:4899-1697097600-1697220000@globtaxgov.weblog.leidenuniv.nl
SUMMARY:PhD Seminar: Perspectives on Tax Fairness: Refections & Actions
DESCRIPTION:On Thursday 12th and Friday 13th of October 2023\, the Institute of Tax Law and Economics of Leiden University is hosting a PhD Seminar on “Perspectives on Tax Fairness: Reflections & Actions”. \nThe aim of this PhD seminar is to encourage discussions and exchange ideas on issues related to Tax Fairness. In line with this goal\, the seminar covers\, among others\, doctrinal and/or empirical doctoral research connected to Tax Fairness\, for example\, considering BEPS issues\, dynamics between countries in tax treaties negotiations\, (OECD) tax policies\, (harmful) tax competition\, tax compliance issues\, fair tax trademarks\, countries blacklists and the emerging multilateral order of international tax law. The seminar will be a great opportunity to build networks among PhD candidates and academics from all over the world. \nThis PhD Seminar is a joint initiative of the Institute of Tax Law and Economics at Leiden University\, the Institute for Austrian and International Tax Law at WU\, Stockholm University and Uppsala University\, in cooperation with the ERC funded GLOBTAXGOV (A New Model of Global Governance in International Tax Law Making) project carried out at Leiden University. \n\n\n\n\n\n\n\n\nLocation \n\n\n\n\nThe seminar will take place on Thursday 12th and Friday 13th of October in a hybrid setting. \nFor those participating in person\, the seminar will be hosted in Leiden (the Netherlands) at the Leiden Law School. For those willing to join the seminar remotely please do so by using the following link:  https://shorturl.at/istN7 \n\n\n\n\nFind the programme here. 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/phd-seminar-perspectives-on-tax-fairness-refections-actions/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20231009T080000
DTEND;TZID=Europe/Amsterdam:20231010T143000
DTSTAMP:20260911T185723Z
CREATED:20260911T185723Z
LAST-MODIFIED:20260911T185723Z
UID:4913-1696838400-1696948200@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Launch Global Tax Expenditures Transparency Index (GTETI)
DESCRIPTION:
URL:https://globtaxgov.weblog.leidenuniv.nl/event/launch-global-tax-expenditures-transparency-index-gteti/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230925
DTEND;VALUE=DATE:20230930
DTSTAMP:20260911T185708Z
CREATED:20260911T185708Z
LAST-MODIFIED:20260911T185708Z
UID:4910-1695600000-1696031999@globtaxgov.weblog.leidenuniv.nl
SUMMARY:DIGITAL TAX ADMINISTRATION: HARNESSING THE POWER OF TECHNOLOGY
DESCRIPTION:Programme
URL:https://globtaxgov.weblog.leidenuniv.nl/event/digital-tax-administration-harnessing-the-power-of-technology/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Lisbon:20230914T093000
DTEND;TZID=Europe/Lisbon:20230914T173000
DTSTAMP:20260911T185723Z
CREATED:20260911T185723Z
LAST-MODIFIED:20260911T185723Z
UID:4912-1694683800-1694712600@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Legitimacy of the decision-making process in tax
DESCRIPTION:Special Issue Intertax Legitimacy
URL:https://globtaxgov.weblog.leidenuniv.nl/event/legitimacy-of-the-decision-making-process-in-tax/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230905
DTEND;VALUE=DATE:20230909
DTSTAMP:20260911T185708Z
CREATED:20260911T185708Z
LAST-MODIFIED:20260911T185708Z
UID:4907-1693872000-1694217599@globtaxgov.weblog.leidenuniv.nl
SUMMARY:The 32nd Annual Tax Research Network Conference
DESCRIPTION:Programme \nWe are delighted that our keynote speakers this year will include Professor Pascal Saint Amans (Brunswick Group and University of Lausanne) and Professor Irma Mosquera Valderrama (Leiden) – more details of the keynote speakers are available at https://taxresearch.network/trn-conference-2023-keynote-speakers/. \nDetailed   Programme     Please note this is subject to further change – latest version as at 15th August) \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/the-32nd-annual-tax-research-network-conference/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230904
DTEND;VALUE=DATE:20230906
DTSTAMP:20260911T185708Z
CREATED:20260911T185708Z
LAST-MODIFIED:20260911T185708Z
UID:4911-1693785600-1693958399@globtaxgov.weblog.leidenuniv.nl
SUMMARY:The role of tax expenditures in enabling illicit financial flows in Commodity Trade-related Illicit Financial Flows
DESCRIPTION:Commodity Trade-related Illicit Financial Flows \nGuest Editors: Gilles Carbonnier\, Fritz Brugger\, Elisabeth Bürgi Bonanomi\,\nFred Dzanku\, Sthabandith Insisienmay\, Joschka Proksik\nAuthors’ Workshop \nPresentation paper  \nChapter 11 – The role of tax expenditures in enabling illicit financial flows\nAuthors: Christian von Haldenwang (online)\, Lucas Millán (online)\, Irma Mosquera (online)\, Agustín Redonda\nDiscussant: Gilles Carbonnier
URL:https://globtaxgov.weblog.leidenuniv.nl/event/the-role-of-tax-expenditures-in-enabling-illicit-financial-flows-in-commodity-trade-related-illicit-financial-flows/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230831
DTEND;VALUE=DATE:20230903
DTSTAMP:20260911T185624Z
CREATED:20260911T185624Z
LAST-MODIFIED:20260911T185624Z
UID:4896-1693440000-1693699199@globtaxgov.weblog.leidenuniv.nl
SUMMARY:PhD Global Tax Symposium 2023 at Stockholm University
DESCRIPTION:PhD Global Tax Symposium – Call for papers 2023\nDownload a pdf version here. \nMission and vision of the GTS Symposia\nThe mission of the Global Tax Symposia (GTS) is to be an interdisciplinary mobile research platform on fundamental issues of international and comparative taxation. It is grounded on the belief that crossing the perspectives of all continents is beneficial to all participants\, especially in the current political and economic global context. It aims to offer young researchers and experienced scholars from all continents the first interdisciplinary\, mobile\, and fully global research platform on fundamental issues of international taxation. Each paper is discussed by an intercontinental panel whose members are leading academics\, practitioners\, officials or policymakers.\nThe First\, Second\, Third\, and Fourth Editions of the Global Tax Symposia were held at the London School of Economics\, Louvain University\, Leiden University\, and the National Institute of Public Finance and Policy in India in 2019\, 2020\, 2021\, and 2022 respectively. All paper presentations and videos of the symposia are available here: 2019\, 2020\, 2021 and 2022. The 2023 Global Tax Symposium will be organized by Prof. Miranda Stewart (University of Melbourne).\nIn parallel to the yearly Global Tax Symposia\, the Steering Committee decided to launch the PhD Global Tax Symposium (PhD GTS)\, the purpose of which is to enable PhD researchers to share a preliminary or finished thesis chapter\, alternatively a research-related paper\, and benefit from feedback from an intercontinental panel of discussants. The first edition of the PhD GTS was held in September 2021 at Leiden University in the Netherlands under the leadership of Prof. Irma Mosquera. The second edition of the PhD GTS was held in September 2022 at McGill University in Canada under the leadership of Prof. Allison Christians. The third edition of the PhD GTS will be organized in 2023 at Stockholm University by Prof. Jérôme Monsenego. \nThe PhD GTS entails a unique opportunity for its participants to benefit from the broad network of a global event. This event offers PhD candidates the possibility to present chapters of their dissertations and receive feedback on them. We expect the researchers to use that forum for productive discussions\, and encourage them to share their results to test their impact before finishing their tenure as PhD candidates. The PhD GTS can also serve as a platform for job opportunities by helping PhD candidates connect with leading experts in the field of international taxation. Once we receive the contributions\, we will review the topics and appoint commentators who will provide feedback on the papers. The commentators will be chosen among leading experts in the field of international taxation. \nThe broad reach of the GTS network makes it truly global. The following twenty-two institutions from all continents support the GTS and PhD GTS initiatives: Universidad Torcuato Di Tella (Argentina)\, University of Melbourne and UNSW Sydney (Australia)\, University of Louvain (Belgium)\, University of São Paulo (Brazil)\, McGill University (Canada)\, Wuhan University (People’s Republic of China)\, Sorbonne Law School (France)\, University of Münster (Germany)\, Meiji University (Japan)\, National Institute of Public Finance and Policy (India)\, Gajah Mada University (Indonesia)\, Universidad Nacional Autónoma de Mexico (Mexico)\, Leiden University and ERC funded project GLOBTAXGOV (The Netherlands)\, University of Auckland (New Zealand)\, King Saud University (Kingdom of Saudi Arabia)\, University of Seoul (South Korea)\, Moscow State University (Russian Federation)\, University of Pretoria (South Africa)\, Stockholm University (Sweden)\, Koç University\, (Turkey) London School of Economics (United Kingdom)\, and New York University (United States of America). PhD Call for papers 2023 The 2023 PhD GTS in Stockholm is the third edition of the PhD GTS. \nWe call for papers from PhD candidates that address principled\, theoretical or pragmatic issues connected to topics of international taxation that are of relevance for the current global tax agenda. These topics may\, among others\, include the digitalization of the economy\, minimum taxation\, personal taxation\, wealth taxes\, responses to the COVID-19 pandemic\, use of artificial intelligence in tax matters\, environmental taxes\, tax arbitration\, or issues concerning the 2030 Sustainable Development Agenda. Comparative perspectives are also of interest\, e.g. how certain issues faced by a country have been solved creatively through the tax system. Likewise\, we welcome thesis chapters on novel ideas to deal with globalization issues\, including legal or economic integration\, harmful tax competition\, revenue sharing and in general theoretically complex questions about global tax issues. \nWhere and when? Two half-days on the afternoon of 31 August 2023 (starting at 1 pm CET) and the morning of 1 September 2023 (ending at 1 pm CET). Venue: Online Duration: In each panel a paper will be presented. The author will have 10 minutes for her/his presentation\, followed by a 20-minute discussion with a commentator who will provide feedback on the paper. \nHow to participate? If you are interested in presenting your work-in-progress at the 2023 PhD GTS\, please submit an abstract of 300 words by 1 May 2023 to jerome.monsenego@juridicum.su.se \nWe will admit up to 15 PhD candidates to attend the 2023 PhD GTS. Admission decisions will be communicated by 15 May 2023. Once admitted\, PhD candidates will have to submit a chapter of their thesis or a research-related paper by 1 June 2023\, to give us enough time to appoint a commentator and enable her/him to review the paper and prepare her/his comments. \nWarm welcome! \nProf. Dr. Jérôme Monsenego
URL:https://globtaxgov.weblog.leidenuniv.nl/event/phd-global-tax-symposium-2023-at-stockholm-university/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230828
DTEND;VALUE=DATE:20230902
DTSTAMP:20260911T185708Z
CREATED:20260911T185708Z
LAST-MODIFIED:20260911T185708Z
UID:4908-1693180800-1693612799@globtaxgov.weblog.leidenuniv.nl
SUMMARY:African Tax Research Network: Contemporary Taxation Issues in Africa
DESCRIPTION:Panelist \nPOLICY PLENARY SESSION 1: SEIZING THE OPPORTUNITY: AFRICA’S PATH TO HARNESSING AND PROFITING FROM GLOBAL TAX REFORMS
URL:https://globtaxgov.weblog.leidenuniv.nl/event/african-tax-research-network-contemporary-taxation-issues-in-africa/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20230630T160000
DTEND;TZID=Europe/Amsterdam:20230630T170000
DTSTAMP:20260911T185623Z
CREATED:20260911T185623Z
LAST-MODIFIED:20260911T185623Z
UID:4893-1688140800-1688144400@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Inaugural lecture Global Tax Governance: From Legitimacy to Inclusiveness
DESCRIPTION:Invitation in English   \nLink to registration:  here \nOn the day of the event 30th June Link to live video stream here \n  \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/inaugural-lecture-global-tax-governance-from-legitimacy-to-inclusiveness/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230626
DTEND;VALUE=DATE:20230702
DTSTAMP:20260911T185623Z
CREATED:20260911T185623Z
LAST-MODIFIED:20260911T185623Z
UID:4892-1687737600-1688255999@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Redefining Global Governance in the EU and Beyond: A tax\, trade and investment perspective
DESCRIPTION:Over the last decade\, global governance has increased in importance in international tax and investment policymaking\, maybe catching up with the trade regime where global governance has been important for a longer period already. Yet\, what global governance should ideally achieve\, how it should work\, and how it should coexist with decision-making at other levels is contested. From the academic side\, many analytical perspectives are competing bringing. \nWe therefore see a need for a systematic review of what global governance means\, to discover lessons to be learned across tax\, trade and investment to improve it\, and to study the role different actors (e.g. IOs\, EU\, individual countries\, etc.) play in global governance across the three areas. A particular challenge that we would like to focus on is the representation of developing countries’ voices and interests in international organizations. \nThis workshop will bring together scholars from an array of geographical focal points\, academic perspectives\, and disciplines\, and by providing this rare opportunity for collaboration among experts with distinct but symbiotic points of departure\, hopes to make a significant contribution to understanding what global governance means \nIt will be considered a success if it helps the participants to develop an evaluation framework for global governance in tax\, trade and investment which will help illuminate the circumstances under which global governance could be improved. Elaborating such an evaluation framework over the course of the week will provide the participants with a starting point for continuing their research after the workshop\, which is expected to lead to further collaboration and elucidation of this area of study. \nIf you would like to participate\, please respond to the call for papers until 28 February. \nIMPORTANT: The submission link does not work on 28 February due to an attack by hackers on the server of formdesk\, the website hosting the form. Please submit your abstract instead to globtaxgov@law.leidenuniv.nl
URL:https://globtaxgov.weblog.leidenuniv.nl/event/redefining-global-governance-in-the-eu-and-beyond-a-tax-trade-and-investment-perspective/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230612
DTEND;VALUE=DATE:20230615
DTSTAMP:20260911T185708Z
CREATED:20260911T185708Z
LAST-MODIFIED:20260911T185708Z
UID:4909-1686528000-1686787199@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Tax for SDGs in Sri Lanka
DESCRIPTION:UNDP\, as part of its Tax for SDGs Initiative\, has designed this 1 day course\, which is a capacity development programme for government officials\, tax professionals in Sri Lanka. The Course is designed to capacitate both in basic taxation competence and also advanced taxation\, focussing on an overview of SDGs in Sri Lanka\, Tax Policy Coherence and Cohesion and national tax legislation reform aimed at optimising domestic revenue mobilisation (DRM)
URL:https://globtaxgov.weblog.leidenuniv.nl/event/tax-for-sdgs-in-sri-lanka/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230605
DTEND;VALUE=DATE:20230609
DTSTAMP:20260911T185652Z
CREATED:20260911T185652Z
LAST-MODIFIED:20260911T185652Z
UID:4906-1685923200-1686268799@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Global Tax Governance at a Crossroads
DESCRIPTION:Irma Mosquera and Frederik Heitmüller participate at the confernence “Global Tax Governance at a Crossroads” organized by the ICTD in partnership with KESRA in Nairobi. \nSome of the panels can be watched here: https://www.ictd.ac/event/conference-global-tax-governance-crossroads/ \nFinal Programme – Global Tax Governance at a Crossroads
URL:https://globtaxgov.weblog.leidenuniv.nl/event/global-tax-governance-at-a-crossroads/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230529
DTEND;VALUE=DATE:20230604
DTSTAMP:20260911T185636Z
CREATED:20260911T185636Z
LAST-MODIFIED:20260911T185636Z
UID:4900-1685318400-1685836799@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Tax for SDGs in Eswatini with UNDP Tax for SDGs Tax Initiative
DESCRIPTION:UNDP\, as part of its Tax for SDGs Initiative\, has designed this 5-days course\, which is a capacity development programme for government officials in Eswatini. The Course is designed to capacitate both in basic taxation competence and also advanced taxation\, focussing on an overview of SDGs in Eswatini\, Tax Policy Coherence and Cohesion and national tax legislation reform aimed at optimising domestic revenue mobilisation (DRM)
URL:https://globtaxgov.weblog.leidenuniv.nl/event/tax-for-sdgs-in-eswatini-with-undp-tax-for-sdgs-tax-initiative/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230518
DTEND;VALUE=DATE:20230521
DTSTAMP:20260911T185636Z
CREATED:20260911T185636Z
LAST-MODIFIED:20260911T185636Z
UID:4898-1684368000-1684627199@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Going Digital: Tax Systems and Emerging Technology
DESCRIPTION:
URL:https://globtaxgov.weblog.leidenuniv.nl/event/going-digital-tax-systems-and-emerging-technology/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20230410
DTEND;VALUE=DATE:20230415
DTSTAMP:20260911T185623Z
CREATED:20260911T185623Z
LAST-MODIFIED:20260911T185623Z
UID:4894-1681084800-1681516799@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Taxing Income and Consumption: Past\, present and future
DESCRIPTION:
URL:https://globtaxgov.weblog.leidenuniv.nl/event/taxing-income-and-consumption-past-present-and-future/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20230331T130000
DTEND;TZID=Europe/Amsterdam:20230331T153000
DTSTAMP:20260911T185636Z
CREATED:20260911T185636Z
LAST-MODIFIED:20260911T185636Z
UID:4897-1680267600-1680276600@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Is the UTPR in Pillar 2 compatible with international law obligations
DESCRIPTION:Is the UTPR in Pillar 2 compatible with international law obligations? \n Seminar 31st March 2023 13-15:30 CEST  \nOnline event  \nTo download sildes\, click on the name of the presentation in the program. A recording is available here. \nAbout\nThe roll-out of the Global Minimum Tax (GloBE) proposal has already started. Countries are unilaterally introducing rules to implement Pillar2. Furthermore\, in December 2022\, an EU Directive adopting Pillar 2 has been approved. \nDespite these developments\, there are still debates regarding its desirability\, its concrete design and its effects. We have highlighted some of these developments in our seminar of September 23\, 2022 (recording available here). \nThis seminar will follow this discussion\, and it will focus on the compatibility of the Undertaxed Payment Rule (UTPR)\, as one important element of the Pillar 2 proposal\, with international law obligations. This area has not yet been discussed by the OECD nor by the EU\, however\, there are concerns from international law and tax scholars that the Pillar 2 rules and especially the UTPR will violate both various international law obligations. The debate is partly also relevant for the compatibility of the Income Inclusion Rule (IIR) with international law obligations. \nCountries currently implementing Pillar 2 need to assess potential risks and potential mitigation strategies (e.g.\, signing an international treaty implementing Pillar 2). Hence\, the purpose of this seminar is to take stock of the debates on the interaction between UTPR and international law by inviting tax\, investment and international law scholars to discuss this topic. \nDate\nFriday\, 31 March 2023\, 13:00 – 15:30 Central European Summer Time (CEST) \nOnline (ZOOM) \nOrganizers\nThis seminar is co-organized by the ERC funded project GLOBTAXGOV with Peter Hongler (University of St. Gallen). GLOBTAXGOV investigates global tax governance and international tax law making by the OECD\, the G20 and the EU. This seminar is also organized as one of the dissemination activities of the Jean Monnet Chair on EU Tax Governance (EUTAXGOV) addresses the EU Standard of Tax Good Governance. The Chair Holder is Prof. dr. Irma Mosquera Valderrama. \nThis seminar is organized as kick-off of the postgraduate training Jean Monnet EUTAXGOV Chair. Topic: Tax Governance in the EU and beyond that will be starting in October 2023. \nSpeakers\n\nDr. Julien Chaisse Professor at the City University of Hong Kong (CityU)\, School of Law\, and Recipient Fellowship Scheme (HSSPFS) The Tax Factor of the Global Trade War: Designing Better Digital Tax Rules. Research Grants Council Hong Kong SAR.\nDr. Vikram Chand Programme Director of the Executive Programme in Transfer Pricing offered by FDCA / HEC at University of Lausanne\nDr. Filip Debelva Professor of tax law (KU Leuven)\, attorney-at-law Deloitte Legal – Lawyers\nDr. Peter Hongler Professor of Tax Law\, University of St. Gallen\, Director IFF-HSG\, ESG Tax Expert UNDP.\nDr. Irma Mosquera Valderrama. Professor of Global Tax Governance\, Lead Researcher European Research Council Project GLOBTAXGOV\, EU Jean Monnet Chair Holder EUTAXGOV\, Tax for SDGs Expert UNDP and PhD Dean Leiden Law School\, Leiden University\nSuniel Pancham  is Dutch tax advisor with a law degree from Erasmus University Rotterdam\, specialization corporate tax law (LLM.).  \n\nProgramme\n\n\n\n13:00\nWelcome\n\n\n\n13:05\nPillar 2 – UTPR and international law obligations\nPeter Hongler\n\n\n13:25\nUTPR and infringement of tax treaties \n \nVikram Chand \n \n\n\n13:45\nUTPR and tax treaties\nSuniel Pancham\n\n\n13:55\nQ&A\n\n\n\n14:05\nUTPR and infringement of the right to property in the ECHR\nFilip Debelva\n\n\n14:25\n UTPR and infringement of bilateral investment treaties\nJulien Chaisse\n\n\n14:45\nQ&A\n\n\n15:15\nPillar 2 – EU Extraterritorial regulatory power\nIrma Mosquera Valderrama\n\n\n15:25\nQ&A\n\n\n\n15:30\nClosing \n\n\n\n\nThe programme can also be downloaded as pdf. \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/is-the-utpr-in-pillar-2-compatible-with-international-law-obligations/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20230303T110000
DTEND;TZID=Europe/Amsterdam:20230303T130000
DTSTAMP:20260911T185624Z
CREATED:20260911T185624Z
LAST-MODIFIED:20260911T185624Z
UID:4895-1677841200-1677848400@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Pillar 2 in the Standard of EU Tax Good Governance
DESCRIPTION:Leaflet and invitation  \nThis seminar is co-organized by the EU Jean Monnet Chair on EUFAIRTAX \, the  ERC funded project GLOBTAXGOV and the Jean Monnet Chair on EU Tax Governance (EUTAXGOV) \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/pillar-2-in-the-standard-of-eu-tax-good-governance/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20230125T143000
DTEND;TZID=Europe/Amsterdam:20230125T160000
DTSTAMP:20260911T185529Z
CREATED:20260911T185529Z
LAST-MODIFIED:20260911T185529Z
UID:4876-1674657000-1674662400@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Research Colloquium on Global Tax Governance - Season 4
DESCRIPTION:The research colloquium on global tax governance co-organised by GLOBTAXGOV and the ICTD goes into its fourth season! We are inviting new submissions of abstracts to discuss early-stage original research on global tax governance from various perspectives. \nThe topic\nOver the last decade\, international and regional organisations\, 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 internationalisation of tax policy issues\, fostered by an increasing economic integration and competition for capital by countries\, as well as to the digitalisation of business models – a situation that has led states to pursue more cooperation. On the other hand\, international organisations have developed considerable agency on their own and sought to broaden the scope of their mandates\, proposing deeper\, more sovereignty-constraining cooperation\, and encouraging more and more countries to join these reform efforts. \nWhile 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 about 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\, sociology\, political science\, and economics. Yet\, many open questions remain\, and interdisciplinarity can be harnessed more systematically. \nFormat\nAs a participant\, you may discuss\, for example: research ideas that need to be transformed into concrete projects; data you collected but that you still need to be make sense of; research findings you wish to connect to more general debates in academia and society; arguments that you would like to refine through exposure to different academic disciplines. \nWe do not seek submissions of papers that are already very polished. Participation is open to both junior and senior scholars writing about global tax governance from any disciplinary perspective. We welcome both empirical and theoretical research\, papers that critically discuss policies and arrangements\, or proposals of new solutions. \nTwo presentation formats are possible: \n\nA full paper presentation lasts 20 minutes. Participants need to submit a paper 14 days before the session and 1-2 discussants will be invited to prepare specific comments.\nA flash presentation lasts 8 minutes. No full paper needs to be submitted beforehand.\n\nSession dates and program (potentially subject to change)\nWednesday\, 28 September 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \nFull paper: Margarita Lopez Forero\, “how multinational enterprises’ (MNEs) presence in tax havens translates into a strong decline in firms’ total wage bill in France” \nDiscussants: Adrienne Lees\, Institute of Development Studies and Suranjali Tandon from the National Institute of Public Finance and Policy in India \nFlash presentation 1: King Carl Tornam Duho\, “Transfer Pricing\, Earnings Management and Corporate  Governance amongst Multinationals: Evidence from Ghana” \nFlash presentation 2: Dmitry Erokhin\, “The effect of the termination of a tax treaty” \n\nWednesday\, 2 November 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFlash presentation 1:  Leyla Ates\, “the role of domestic courts in addressing the global challenge of BEPS” \nFlash presentation 2: Augustin Kafando\, “Effectiveness of investment tax incentives in Burkina Faso: an ex ante evaluation” \nWednesday\, 14 December 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFull paper: Manon François\, “to which extent the complexity of multinationals’ ownership structure serves tax avoidance” \nFlash presentation 1: Diederik Stadig\, “why the Netherlands became a tax haven and Denmark did not” \nFlash presentation 2: Tyler Ditmore\, “The Unintended Dangers of Tax Cooperation: How Countries Use the Common Reporting Standard” \nWednesday\, 25 January 2023\, 14:30 CET/ 13:30 GMT /13:30 UTC \nFull paper: Manchuna Shanmuganathan\, “Inclusive Global Tax Governance in Digital Era” \nFlash presentation 1: Vita Apriliasari\, “Inter-nation equity in the international taxation reform: a critical review of Two-Pillar Solution” \nFlash presentation 2: Francis Kairu\, “why countries like Nigeria despite having the biggest population in Africa and having known natural resources like oil and gas continue collecting less revenue compared to other countries like Kenya” \nVenue: ZOOM\nDuration: 1.5 hours \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/research-colloquium-on-global-tax-governance-season-4-4/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20221214T143000
DTEND;TZID=Europe/Amsterdam:20221214T160000
DTSTAMP:20260911T185529Z
CREATED:20260911T185529Z
LAST-MODIFIED:20260911T185529Z
UID:4875-1671028200-1671033600@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Research Colloquium on Global Tax Governance - Season 4
DESCRIPTION:The research colloquium on global tax governance co-organised by GLOBTAXGOV and the ICTD goes into its fourth season! We are inviting new submissions of abstracts to discuss early-stage original research on global tax governance from various perspectives. \nThe topic\nOver the last decade\, international and regional organisations\, 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 internationalisation of tax policy issues\, fostered by an increasing economic integration and competition for capital by countries\, as well as to the digitalisation of business models – a situation that has led states to pursue more cooperation. On the other hand\, international organisations have developed considerable agency on their own and sought to broaden the scope of their mandates\, proposing deeper\, more sovereignty-constraining cooperation\, and encouraging more and more countries to join these reform efforts. \nWhile 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 about 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\, sociology\, political science\, and economics. Yet\, many open questions remain\, and interdisciplinarity can be harnessed more systematically. \nFormat\nAs a participant\, you may discuss\, for example: research ideas that need to be transformed into concrete projects; data you collected but that you still need to be make sense of; research findings you wish to connect to more general debates in academia and society; arguments that you would like to refine through exposure to different academic disciplines. \nWe do not seek submissions of papers that are already very polished. Participation is open to both junior and senior scholars writing about global tax governance from any disciplinary perspective. We welcome both empirical and theoretical research\, papers that critically discuss policies and arrangements\, or proposals of new solutions. \nTwo presentation formats are possible: \n\nA full paper presentation lasts 20 minutes. Participants need to submit a paper 14 days before the session and 1-2 discussants will be invited to prepare specific comments.\nA flash presentation lasts 8 minutes. No full paper needs to be submitted beforehand.\n\nSession dates and program (potentially subject to change)\nWednesday\, 28 September 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \nFull paper: Margarita Lopez Forero\, “how multinational enterprises’ (MNEs) presence in tax havens translates into a strong decline in firms’ total wage bill in France” \nDiscussants: Adrienne Lees\, Institute of Development Studies and Suranjali Tandon from the National Institute of Public Finance and Policy in India \nFlash presentation 1: King Carl Tornam Duho\, “Transfer Pricing\, Earnings Management and Corporate  Governance amongst Multinationals: Evidence from Ghana” \nFlash presentation 2: Dmitry Erokhin\, “The effect of the termination of a tax treaty” \n\nWednesday\, 2 November 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFlash presentation 1:  Leyla Ates\, “the role of domestic courts in addressing the global challenge of BEPS” \nFlash presentation 2: Augustin Kafando\, “Effectiveness of investment tax incentives in Burkina Faso: an ex ante evaluation” \nWednesday\, 14 December 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFull paper: Manon François\, “to which extent the complexity of multinationals’ ownership structure serves tax avoidance” \nFlash presentation 1: Diederik Stadig\, “why the Netherlands became a tax haven and Denmark did not” \nFlash presentation 2: Tyler Ditmore\, “The Unintended Dangers of Tax Cooperation: How Countries Use the Common Reporting Standard” \nWednesday\, 25 January 2023\, 14:30 CET/ 13:30 GMT /13:30 UTC \nFull paper: Manchuna Shanmuganathan\, “Inclusive Global Tax Governance in Digital Era” \nFlash presentation 1: Vita Apriliasari\, “Inter-nation equity in the international taxation reform: a critical review of Two-Pillar Solution” \nFlash presentation 2: Francis Kairu\, “why countries like Nigeria despite having the biggest population in Africa and having known natural resources like oil and gas continue collecting less revenue compared to other countries like Kenya” \nVenue: ZOOM\nDuration: 1.5 hours \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/research-colloquium-on-global-tax-governance-season-4-3/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20221212
DTEND;VALUE=DATE:20221215
DTSTAMP:20260911T185616Z
CREATED:20260911T185616Z
LAST-MODIFIED:20260911T185616Z
UID:4887-1670803200-1671062399@globtaxgov.weblog.leidenuniv.nl
SUMMARY:The Impact of Technologies on Emerging Tax Policy Issues
DESCRIPTION:Programme
URL:https://globtaxgov.weblog.leidenuniv.nl/event/the-impact-of-technologies-on-emerging-tax-policy-issues/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20221207T090000
DTEND;TZID=Europe/Amsterdam:20221207T110000
DTSTAMP:20260911T185616Z
CREATED:20260911T185616Z
LAST-MODIFIED:20260911T185616Z
UID:4891-1670403600-1670410800@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Asia-Europe Cooperation on Inclusive Digital Societies
DESCRIPTION:See    Programme \nOn 7 December (9-11 CET)\, the LeidenAsiaCentre together with GLOBTAXGOV and the Economic Research Institute for ASEAN and East Asia (ERIA)\, organizes a webinar on Asian-European cooperation in the digital sphere. The webinar will specifically focus on the building of inclusive digital societies. This means that individuals\, particularly those in disadvantaged groups\, have access to\, and the skills to use\, ICT and are therefore able to participate in and benefit from the emergent digital society. In which ways can Asia and Europe cooperate in creating inclusive digital societies? What forms of cooperation between Asian and European countries already exist in the digital sphere? \nThis webinar follows the 13th Asia-Europe Meeting (ASEM) Summit\, and the book “Multilateral Cooperation for a Resilient\, Sustainable\, and Rules-Based Future for ASEM”\, that was a result of that summit.
URL:https://globtaxgov.weblog.leidenuniv.nl/event/asia-europe-cooperation-on-inclusive-digital-societies/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20221201
DTEND;VALUE=DATE:20221204
DTSTAMP:20260911T185528Z
CREATED:20260911T185528Z
LAST-MODIFIED:20260911T185528Z
UID:4872-1669852800-1670111999@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Global Tax Symposium 2022
DESCRIPTION:Watch back the Global Tax Symposium here and download the program for the 2022 Global Tax Symposium here.  \nThe 2022 Global Tax Symposium was organized by the National Institute of Public Finance and Policy\, the London School of Economics (LSE)\, the University of Louvain (UCLouvain)\, University of Melbourne\, GLOBTAXGOV at University of Leiden and University of Muenster. \nOver the past few years\, there has been a significant focus on taxation of corporations. However\, new challenges are emerging in tax systems\, ranging from the adoption of cryptocurrencies\, to the commitment to net zero carbon emission targets and the taxation of mobile individual taxpayers. In the years to come tax policy will have to address these issues both domestically and through international dialogue. \nThe 2022 Global Tax Symposium addressed topics crossing the spheres of New Frontiers of International Taxation. The select themes covered by this symposium were: \n\nDesign and co-ordination of carbon taxes\nTaxation of virtual currencies and transactions\nUse of automation and big data analytics by MNEs and tax administration\n Challenges in taxing incomes of mobile earners and wealth taxation\, as well as international tax rules.\n\nThere was a diverse discussions of academic papers\, including the participation of government officials from ministries of finance and tax agencies\, academics\, tax practitioners\, and researchers in different disciplines on taxation. \nWe also offer the possibility to write a blogpost on the NIPFP web page summarizing some aspects of the paper being presented or focusing on an issue found in the discussed papers. The blogpost will be addressed after the symposium has taken place. \nGTS 2022 was hosted virtually by NIPFP on 1st and 2nd December.
URL:https://globtaxgov.weblog.leidenuniv.nl/event/global-tax-symposium-2022/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20221130
DTEND;VALUE=DATE:20221204
DTSTAMP:20260911T185616Z
CREATED:20260911T185616Z
LAST-MODIFIED:20260911T185616Z
UID:4890-1669766400-1670111999@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Dialogue on Tax and SDGs –  Towards a Shared Understanding across the Ministries of Foreign Affairs\, Finance and Tax Administrations
DESCRIPTION:A joint initiative between the Government of Norway\, Columbia University and UNDP. More information soon.\n \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/dialogue-on-tax-and-sdgs-towards-a-shared-understanding-across-the-ministries-of-foreign-affairs-finance-and-tax-administrations/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20221108
DTEND;VALUE=DATE:20221110
DTSTAMP:20260911T185616Z
CREATED:20260911T185616Z
LAST-MODIFIED:20260911T185616Z
UID:4889-1667865600-1668038399@globtaxgov.weblog.leidenuniv.nl
SUMMARY:More transparency for fairer taxes - finding the money to close the gap in A green and social Europe is possible with the right tax fix
DESCRIPTION:AGENDA \n9:00-9:30 Registrations and morning coffee \n9:30-9:40 Introductory words by Philippe Lamberts\, Co-Chair of the Greens/EFA \n9:40-9:50 Keynote speech (tbc) \n9:50-10:50 The need for a tax shift – lower incomes need to stop bearing the brunt \nIn the current EU\, workers pay a high price for an imbalanced tax system. A system still favouring large companies\, accumulated wealth\, financial speculation and pollution\, while work and livelihoods suffer a higher tax burden to bridge the difference. How to stop this inequality? What should the EU do? \nModerated by Elodie Lamer – Correspondent at TaxNotes \nSpeakers:  \n\nSusana Ruiz – Tax Policy Lead at Oxfam\nRuud de Moij – Assistant Director of Fiscal Affairs at the IMF\nRasmus Andresen – Greens/EFA MEP\nBenjamin Angel – Director of Direct Taxation at the European Commission (tbc)\n\n———————-\n10:50-11:10 Coffee break\n———————- \n11:10-12:10 Polluters must pay – greening the economy \nThe transition out of fossil fuels to energy efficiency and renewable energy has never been as important and crucial as now. Unfortunately\, the current state of play in the EU is grim. How can the tax system help stop climate change? What would the EU need to bring to the table? \nModerator (tbc) \nSpeakers:  \n\nFemke Groothuis – President of Ex’Tax\nTatiana Falcao PhD – International and Environmental Tax Expert\nBas Eickhout – Greens/EFA MEP\nKurt Van Dender – Head of the Tax and Environment Unit at the OECD\n\n———————- \n12:15-13:15 More transparency for fairer taxes – finding the money to close the gap \nEven if we recently achieved public country-by-country reporting\, there is a lot of homework to do in terms of transparency. With little to no data available about who owns what and where\, it is increasingly hard to tax billionaires and oligarchs and have real justice. How can the EU achieve real transparency and guarantee that those who have the most don’t skip the rules? \nModerator (tbc) \nSpeakers: \n\nOlivier Boutellis Taft – CEO of Accountancy Europe\nIrma Mosquera Valderrama PhD – Professor of Tax Governance at Universiteit Leiden\nErnest Urtasun – Greens/EFA MEP\nMona Barake – Postdoctoral scholar at the EU Tax Observatory\n\n13:15-13:30 Conclusion and presentation of the Greens/EFA Tax Fix Action Plan – Kira Marie Peter-Hansen and Claude Gruffat Greens/EFA MEPs \n———————-\n13:30-14:30 Networking lunch\n———————-
URL:https://globtaxgov.weblog.leidenuniv.nl/event/more-transparency-for-fairer-taxes-finding-the-money-to-close-the-gap-in-a-green-and-social-europe-is-possible-with-the-right-tax-fix/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20221102T143000
DTEND;TZID=Europe/Amsterdam:20221102T160000
DTSTAMP:20260911T185528Z
CREATED:20260911T185528Z
LAST-MODIFIED:20260911T185528Z
UID:4874-1667399400-1667404800@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Research Colloquium on Global Tax Governance - Season 4
DESCRIPTION:The research colloquium on global tax governance co-organised by GLOBTAXGOV and the ICTD goes into its fourth season! We are inviting new submissions of abstracts to discuss early-stage original research on global tax governance from various perspectives. \nThe topic\nOver the last decade\, international and regional organisations\, 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 internationalisation of tax policy issues\, fostered by an increasing economic integration and competition for capital by countries\, as well as to the digitalisation of business models – a situation that has led states to pursue more cooperation. On the other hand\, international organisations have developed considerable agency on their own and sought to broaden the scope of their mandates\, proposing deeper\, more sovereignty-constraining cooperation\, and encouraging more and more countries to join these reform efforts. \nWhile 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 about 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\, sociology\, political science\, and economics. Yet\, many open questions remain\, and interdisciplinarity can be harnessed more systematically. \nFormat\nAs a participant\, you may discuss\, for example: research ideas that need to be transformed into concrete projects; data you collected but that you still need to be make sense of; research findings you wish to connect to more general debates in academia and society; arguments that you would like to refine through exposure to different academic disciplines. \nWe do not seek submissions of papers that are already very polished. Participation is open to both junior and senior scholars writing about global tax governance from any disciplinary perspective. We welcome both empirical and theoretical research\, papers that critically discuss policies and arrangements\, or proposals of new solutions. \nTwo presentation formats are possible: \n\nA full paper presentation lasts 20 minutes. Participants need to submit a paper 14 days before the session and 1-2 discussants will be invited to prepare specific comments.\nA flash presentation lasts 8 minutes. No full paper needs to be submitted beforehand.\n\nSession dates and program (potentially subject to change)\nWednesday\, 28 September 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \nFull paper: Margarita Lopez Forero\, “how multinational enterprises’ (MNEs) presence in tax havens translates into a strong decline in firms’ total wage bill in France” \nDiscussants: Adrienne Lees\, Institute of Development Studies and Suranjali Tandon from the National Institute of Public Finance and Policy in India \nFlash presentation 1: King Carl Tornam Duho\, “Transfer Pricing\, Earnings Management and Corporate  Governance amongst Multinationals: Evidence from Ghana” \nFlash presentation 2: Dmitry Erokhin\, “The effect of the termination of a tax treaty” \n\nWednesday\, 2 November 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFlash presentation 1:  Leyla Ates\, “the role of domestic courts in addressing the global challenge of BEPS” \nFlash presentation 2: Augustin Kafando\, “Effectiveness of investment tax incentives in Burkina Faso: an ex ante evaluation” \nWednesday\, 14 December 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFull paper: Manon François\, “to which extent the complexity of multinationals’ ownership structure serves tax avoidance” \nFlash presentation 1: Diederik Stadig\, “why the Netherlands became a tax haven and Denmark did not” \nFlash presentation 2: Tyler Ditmore\, “The Unintended Dangers of Tax Cooperation: How Countries Use the Common Reporting Standard” \nWednesday\, 25 January 2023\, 14:30 CET/ 13:30 GMT /13:30 UTC \nFull paper: Manchuna Shanmuganathan\, “Inclusive Global Tax Governance in Digital Era” \nFlash presentation 1: Vita Apriliasari\, “Inter-nation equity in the international taxation reform: a critical review of Two-Pillar Solution” \nFlash presentation 2: Francis Kairu\, “why countries like Nigeria despite having the biggest population in Africa and having known natural resources like oil and gas continue collecting less revenue compared to other countries like Kenya” \nVenue: ZOOM\nDuration: 1.5 hours \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/research-colloquium-on-global-tax-governance-season-4-2/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20221019
DTEND;VALUE=DATE:20221022
DTSTAMP:20260911T185544Z
CREATED:20260911T185544Z
LAST-MODIFIED:20260911T185544Z
UID:4881-1666137600-1666396799@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Congreso Internacional sobre Cumplimiento Cooperativo de las obligaciones tributarias
DESCRIPTION:Programme
URL:https://globtaxgov.weblog.leidenuniv.nl/event/congreso-internacional-sobre-cumplimiento-cooperativo-de-las-obligaciones-tributarias/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Montevideo:20221017T100000
DTEND;TZID=America/Montevideo:20221017T144500
DTSTAMP:20260911T185616Z
CREATED:20260911T185616Z
LAST-MODIFIED:20260911T185616Z
UID:4888-1666000800-1666017900@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Abuso y planificación fiscal internacional ¿cuáles son los límites?
DESCRIPTION:Seminar organized by Universidad Católica del Uruguay\, in Spanish\, including a presentation by Juliana Cubillos\, Frederik Heitmüller and Anarella Calderoni on the Design and Application of Domestic and International General Anti-Avoidance Rules. \nDownload the program here: https://ucu.edu.uy/es/node/50281 \nDiapositivas de la presentación realizada por GLOBTAXGOV y CIAT \nGrabación de la sesión \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/abuso-y-planificacion-fiscal-internacional-cuales-son-los-limites/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220928T143000
DTEND;TZID=Europe/Amsterdam:20220928T160000
DTSTAMP:20260911T185528Z
CREATED:20260911T185528Z
LAST-MODIFIED:20260911T185528Z
UID:4873-1664375400-1664380800@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Research Colloquium on Global Tax Governance - Season 4
DESCRIPTION:The research colloquium on global tax governance co-organised by GLOBTAXGOV and the ICTD goes into its fourth season! We are inviting new submissions of abstracts to discuss early-stage original research on global tax governance from various perspectives. \nThe topic\nOver the last decade\, international and regional organisations\, 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 internationalisation of tax policy issues\, fostered by an increasing economic integration and competition for capital by countries\, as well as to the digitalisation of business models – a situation that has led states to pursue more cooperation. On the other hand\, international organisations have developed considerable agency on their own and sought to broaden the scope of their mandates\, proposing deeper\, more sovereignty-constraining cooperation\, and encouraging more and more countries to join these reform efforts. \nWhile 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 about 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\, sociology\, political science\, and economics. Yet\, many open questions remain\, and interdisciplinarity can be harnessed more systematically. \nFormat\nAs a participant\, you may discuss\, for example: research ideas that need to be transformed into concrete projects; data you collected but that you still need to be make sense of; research findings you wish to connect to more general debates in academia and society; arguments that you would like to refine through exposure to different academic disciplines. \nWe do not seek submissions of papers that are already very polished. Participation is open to both junior and senior scholars writing about global tax governance from any disciplinary perspective. We welcome both empirical and theoretical research\, papers that critically discuss policies and arrangements\, or proposals of new solutions. \nTwo presentation formats are possible: \n\nA full paper presentation lasts 20 minutes. Participants need to submit a paper 14 days before the session and 1-2 discussants will be invited to prepare specific comments.\nA flash presentation lasts 8 minutes. No full paper needs to be submitted beforehand.\n\nSession dates and program (potentially subject to change)\nWednesday\, 28 September 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \nFull paper: Margarita Lopez Forero\, “how multinational enterprises’ (MNEs) presence in tax havens translates into a strong decline in firms’ total wage bill in France” \nDiscussants: Adrienne Lees\, Institute of Development Studies and Suranjali Tandon from the National Institute of Public Finance and Policy in India \nFlash presentation 1: King Carl Tornam Duho\, “Transfer Pricing\, Earnings Management and Corporate  Governance amongst Multinationals: Evidence from Ghana” \nFlash presentation 2: Dmitry Erokhin\, “The effect of the termination of a tax treaty” \n\nWednesday\, 2 November 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFlash presentation 1:  Leyla Ates\, “the role of domestic courts in addressing the global challenge of BEPS” \nFlash presentation 2: Augustin Kafando\, “Effectiveness of investment tax incentives in Burkina Faso: an ex ante evaluation” \nWednesday\, 14 December 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC \nFull paper: Manon François\, “to which extent the complexity of multinationals’ ownership structure serves tax avoidance” \nFlash presentation 1: Diederik Stadig\, “why the Netherlands became a tax haven and Denmark did not” \nFlash presentation 2: Tyler Ditmore\, “The Unintended Dangers of Tax Cooperation: How Countries Use the Common Reporting Standard” \nWednesday\, 25 January 2023\, 14:30 CET/ 13:30 GMT /13:30 UTC \nFull paper: Manchuna Shanmuganathan\, “Inclusive Global Tax Governance in Digital Era” \nFlash presentation 1: Vita Apriliasari\, “Inter-nation equity in the international taxation reform: a critical review of Two-Pillar Solution” \nFlash presentation 2: Francis Kairu\, “why countries like Nigeria despite having the biggest population in Africa and having known natural resources like oil and gas continue collecting less revenue compared to other countries like Kenya” \nVenue: ZOOM\nDuration: 1.5 hours \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/research-colloquium-on-global-tax-governance-season-4/
END:VEVENT
END:VCALENDAR