BEGIN:VCALENDAR VERSION:2.0 PRODID:-//GLOBTAXGOV - ECPv6.17.4.1//NONSGML v1.0//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:GLOBTAXGOV X-ORIGINAL-URL:https://globtaxgov.weblog.leidenuniv.nl X-WR-CALDESC:Events for GLOBTAXGOV REFRESH-INTERVAL;VALUE=DURATION:PT1H X-Robots-Tag:noindex X-PUBLISHED-TTL:PT1H BEGIN:VTIMEZONE TZID:Europe/Lisbon BEGIN:DAYLIGHT TZOFFSETFROM:+0000 TZOFFSETTO:+0100 TZNAME:WEST DTSTART:20220327T010000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0100 TZOFFSETTO:+0000 TZNAME:WET DTSTART:20221030T010000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:+0000 TZOFFSETTO:+0100 TZNAME:WEST DTSTART:20230326T010000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0100 TZOFFSETTO:+0000 TZNAME:WET DTSTART:20231029T010000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:+0000 TZOFFSETTO:+0100 TZNAME:WEST DTSTART:20240331T010000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0100 TZOFFSETTO:+0000 TZNAME:WET DTSTART:20241027T010000 END:STANDARD END:VTIMEZONE BEGIN:VTIMEZONE TZID:Europe/Amsterdam BEGIN:DAYLIGHT TZOFFSETFROM:+0100 TZOFFSETTO:+0200 TZNAME:CEST DTSTART:20210328T010000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0200 TZOFFSETTO:+0100 TZNAME:CET DTSTART:20211031T010000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:+0100 TZOFFSETTO:+0200 TZNAME:CEST DTSTART:20220327T010000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0200 TZOFFSETTO:+0100 TZNAME:CET DTSTART:20221030T010000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:+0100 TZOFFSETTO:+0200 TZNAME:CEST DTSTART:20230326T010000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0200 TZOFFSETTO:+0100 TZNAME:CET DTSTART:20231029T010000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:+0100 TZOFFSETTO:+0200 TZNAME:CEST DTSTART:20240331T010000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:+0200 TZOFFSETTO:+0100 TZNAME:CET DTSTART:20241027T010000 END:STANDARD END:VTIMEZONE BEGIN:VTIMEZONE TZID:Africa/Nairobi BEGIN:STANDARD TZOFFSETFROM:+0300 TZOFFSETTO:+0300 TZNAME:EAT DTSTART:20220101T000000 END:STANDARD END:VTIMEZONE BEGIN:VTIMEZONE TZID:America/Montevideo BEGIN:STANDARD TZOFFSETFROM:-0300 TZOFFSETTO:-0300 TZNAME:-03 DTSTART:20210101T000000 END:STANDARD END:VTIMEZONE BEGIN:VTIMEZONE TZID:America/New_York BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20210314T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20211107T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20220313T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20221106T060000 END:STANDARD BEGIN:DAYLIGHT TZOFFSETFROM:-0500 TZOFFSETTO:-0400 TZNAME:EDT DTSTART:20230312T070000 END:DAYLIGHT BEGIN:STANDARD TZOFFSETFROM:-0400 TZOFFSETTO:-0500 TZNAME:EST DTSTART:20231105T060000 END:STANDARD END:VTIMEZONE 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 BEGIN:VEVENT DTSTART;VALUE=DATE:20220926 DTEND;VALUE=DATE:20220928 DTSTAMP:20260911T185600Z CREATED:20260911T185600Z LAST-MODIFIED:20260911T185600Z UID:4883-1664150400-1664323199@globtaxgov.weblog.leidenuniv.nl SUMMARY:INARBE DESCRIPTION: URL:https://globtaxgov.weblog.leidenuniv.nl/event/inarbe/ END:VEVENT BEGIN:VEVENT DTSTART;TZID=Europe/Amsterdam:20220923T140000 DTEND;TZID=Europe/Amsterdam:20220923T160000 DTSTAMP:20260911T185544Z CREATED:20260911T185544Z LAST-MODIFIED:20260911T185544Z UID:4878-1663941600-1663948800@globtaxgov.weblog.leidenuniv.nl SUMMARY:The Global Minimum Tax and its effects on countries’ tax regimes DESCRIPTION:Download the program as pdf   here \nAbout\nThe roll-out of the Global Minimum Tax (GloBE) proposal is about to start\, but there are still debates regarding its desirability\, its concrete design and its effects. It seems clear that when countries start adopting a global minimum tax\, more interactions between different countries’ legislations and tax policies are created. These complex interactions\, however\, make it hard to evaluate different designs options. Hence\, the purpose of this seminar is to take stock of the debates on the interaction between global minimum taxes and countries’ tax regimes. \nDate\nFriday\, 23 September\, 14:00 – 16:00 Central European Summer Time (CEST) \nLocation: ZOOM and Room B.041 Kamerlingh Onnes Gebouw\, Steenschuur 25\, Leiden) \nSlides and recording\nWatch back the session on the GLOBTAXGOV YouTube channel. \nFor the slides\, click on the title of the presentation in the program below. \nProgram\n\n\n\n14:00\nWelcome and introduction\nIrma Mosquera (GLOBTAXGOV Leiden University)\n\n\n14:05\nThe Impact of the Global Minimum Tax Proposal on Low and no Tax Regimes: Three Case studies.\n Rick Krever (University of Western Australia) Kerrie Sadiq (QUT Queensland University of Technology)\n\n\n14:35\nQ&A\n\n\n14:45\nDesigning a minimum tax that works for developing countries: open questions and possible solutions\nFrederik Heitmüller (GLOBTAXGOV Leiden University)\n\n\n15:00\nQ&A\n\n\n15:10\nToolkit for Understanding and Adapting to the Global Minimum Tax\nAli Readhead\, International Institute for Sustainable Development (IISD) and Stephen Shay\, International Senior Lawyers Project (ISLP)\n\n\n15:40\nQ&A\n\n\n15:50\nClosing\nIrma Mosquera\n\n\n\nSpeakers\n Kerrie Sadiq \nKerrie Sadiq BCom\, LLB (Hons)\, LLM\, PhD\, CTA\, GAICD\, CA\, CPA\, holds the position of Professor of Taxation in the School of Accountancy at the QUT Business School\, Queensland University of Technology. She leads the International Tax in the Digital Age research project. She is a Senior Tax Adviser to the Tax Justice Network (UK)\, a Chartered Tax Adviser as designated by the Taxation Institute of Australia\, a CPA and a CA. \nRick Krever \nRick Krever is a Professor at the University of Western Australia. He is a leading taxation law and policy expert. He has been closely involved in modern Australian tax reform initiatives for many years\, including in his roles as a member of the Commonwealth Government’s Taxation Law Improvement Project Consultative Committee and the Review of Business Taxation (Ralph Review). \nFrederik Heitmüller \nFrederik Heitmüller is a PhD candidate in the GLOBTAXGOV project at Leiden University\, where he researches the implementation process of the Base Erosion and Profit Shifting (BEPS) in the Global South\, using legal and social science methods. \nAli Readhead \nAli Readhead is the Lead\, Tax and Extractive Industries for the International Institute for Sustainable Development. She oversees the Intergovernmental Forum on Mining\, Metals and Sustainable Development (IGF) Secretariat’s work on tax base erosion and profit shifting in the mining sector. She is also a member of the United Nations Subcommittee for Extractive Industries Taxation\, and teaching faculty on the Oil\, Gas and Mining Governance course at Oxford University. \nStephen Shay \nStephen Shay is the Paulus Endowment Senior Tax Fellow at Boston College Law School. Steve is a former U.S. Treasury Deputy Assistant Secretary for International Tax Affairs and a retired partner of Ropes & Gray\, LLP. He has served as a consultant to the International Monetary Fund on tax policy missions and serves as a pro bono volunteer tax lawyer for the International Senior Lawyers Project advising governments in the Global South on tax matters. \nModerator\nIrma Mosquera \nIrma Mosquera is a Professor Tax Governance and PhD Dean at Leiden Law School\, Leiden University\, the Netherlands. She is the principal investigator of the ERC project that investigates Global Tax Governance (GLOBTAXGOV). She is also the EU holder of the Jean Monnet Chair on EU Tax Governance  (EUTAXGOV). \n  \n  URL:https://globtaxgov.weblog.leidenuniv.nl/event/the-global-minimum-tax-and-its-effects-on-countries-tax-regimes/ END:VEVENT BEGIN:VEVENT DTSTART;TZID=America/New_York:20220919T080000 DTEND;TZID=America/New_York:20220920T183000 DTSTAMP:20260911T185433Z CREATED:20260911T185433Z LAST-MODIFIED:20260911T185433Z UID:4855-1663574400-1663698600@globtaxgov.weblog.leidenuniv.nl SUMMARY:PhD Global Tax Symposium DESCRIPTION:Within the framework of the Global Tax Symposiums (GTS) events and after a successful first PhD GTS held on 2021 supported by GLOBTAXGOV at Leiden University\, the members of the GTS have decided to keep on offering the opportunity to PhD students to present a chapter or an abstract in connection with their doctoral research\, at a forum\, where they will receive feedback from peers and leading experts in the tax environment. \nHence\, if you are a PhD candidate working with national\, regional\, or international tax matters you can benefit from participating in this event. This year\, the PhD GTS will be offered in a hybrid format being hosted by the Faculty of Law at McGill University (Montreal/Canada). \nThe call for papers has been open and can be looked at in this link. The due date for the call for papers ends by the 28 of March 2022 at 11:59pm Eastern Standard Time (UTC-5). URL:https://globtaxgov.weblog.leidenuniv.nl/event/phd-global-tax-symposium-2/ END:VEVENT BEGIN:VEVENT DTSTART;TZID=Europe/Amsterdam:20220908T160000 DTEND;TZID=Europe/Amsterdam:20220908T180000 DTSTAMP:20260911T185600Z CREATED:20260911T185600Z LAST-MODIFIED:20260911T185600Z UID:4886-1662652800-1662660000@globtaxgov.weblog.leidenuniv.nl SUMMARY:V Reunion de la Red de Tributacion Internacional CIAT DESCRIPTION: URL:https://globtaxgov.weblog.leidenuniv.nl/event/v-reunion-de-la-red-de-tributacion-internacional-ciat-3/ END:VEVENT BEGIN:VEVENT DTSTART;TZID=Europe/Amsterdam:20220907T160000 DTEND;TZID=Europe/Amsterdam:20220907T180000 DTSTAMP:20260911T185600Z CREATED:20260911T185600Z LAST-MODIFIED:20260911T185600Z UID:4885-1662566400-1662573600@globtaxgov.weblog.leidenuniv.nl SUMMARY:V Reunion de la Red de Tributacion Internacional CIAT DESCRIPTION: URL:https://globtaxgov.weblog.leidenuniv.nl/event/v-reunion-de-la-red-de-tributacion-internacional-ciat-2/ END:VEVENT END:VCALENDAR