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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
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220906T160000
DTEND;TZID=Europe/Amsterdam:20220906T180000
DTSTAMP:20260911T185600Z
CREATED:20260911T185600Z
LAST-MODIFIED:20260911T185600Z
UID:4884-1662480000-1662487200@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/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220906T130000
DTEND;TZID=Europe/Amsterdam:20220906T140000
DTSTAMP:20260911T185544Z
CREATED:20260911T185544Z
LAST-MODIFIED:20260911T185544Z
UID:4880-1662469200-1662472800@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Free zones: surviving global tax rules
DESCRIPTION:
URL:https://globtaxgov.weblog.leidenuniv.nl/event/free-zones-surviving-global-tax-rules/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220901T110000
DTEND;TZID=Europe/Amsterdam:20220901T130000
DTSTAMP:20260911T185600Z
CREATED:20260911T185600Z
LAST-MODIFIED:20260911T185600Z
UID:4882-1662030000-1662037200@globtaxgov.weblog.leidenuniv.nl
SUMMARY:ACBF-UNDP Meeting Tax Administrations in Africa
DESCRIPTION:
URL:https://globtaxgov.weblog.leidenuniv.nl/event/acbf-undp-meeting-tax-administrations-in-africa/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/Lima:20220901T090000
DTEND;TZID=America/Lima:20220901T103000
DTSTAMP:20260911T185544Z
CREATED:20260911T185544Z
LAST-MODIFIED:20260911T185544Z
UID:4879-1662022800-1662028200@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Webinars Jueves Tributarios - SUNAT (Péru)
DESCRIPTION:Frederik Heitmüller will present on his research at the GLOBTAXGOV project at a webinar organized by teh Peruvian Tax Administration (SUNAT).
URL:https://globtaxgov.weblog.leidenuniv.nl/event/webinars-jueves-tributarios-sunat-peru/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20220830
DTEND;VALUE=DATE:20220904
DTSTAMP:20260911T185250Z
CREATED:20260911T185250Z
LAST-MODIFIED:20260911T185250Z
UID:4829-1661817600-1662249599@globtaxgov.weblog.leidenuniv.nl
SUMMARY:PhD Seminar Cooperation with Leiden University\, WU Wien\, Uppsala University and Stockholm University
DESCRIPTION:This seminar is part of a doctorate programme jointly organised by the Institute for Austrian and International Tax Law\, WU (Vienna University of Economics and Business)\, Tax Law Department\, Faculty of Law of the University of Leiden\, the law faculties at Stockholm University and Uppsala University. The event in Vienna  (February 2022) will be followed by a Seminar on Transfer Pricing in Stockholm and a Seminar on Comparative Tax Law in Uppsala in August/September 2022. The Seminar in Leiden on International Tax Law will be held in September 2023. \nAll seminars are offered free of charge; participants will only have to pay for their own travel\, accommodation and meals. \nSee programme PhD Seminar in Stockholm   Transfer Pricing 30-31 August 2022 \nSee Programme PhD Seminar in Uppsala Comparative Tax Law Methodology in Uppsala 1-2 September\, 2022
URL:https://globtaxgov.weblog.leidenuniv.nl/event/phd-seminar-cooperation-with-leiden-university-wu-wien-uppsala-university-and-stockholm-university/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220825T160000
DTEND;TZID=Europe/Amsterdam:20220825T173000
DTSTAMP:20260911T185544Z
CREATED:20260911T185544Z
LAST-MODIFIED:20260911T185544Z
UID:4877-1661443200-1661448600@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Introduction of the Toolkit for the Design and Effective Implementation of General Anti-Avoidance Rules (GAAR) Emphasis on the Caribbean
DESCRIPTION:With the financial support of GIZ and the support from EUROsociAL+ for the International Taxation Network\, the International Cooperation and Taxation Directorate of CIAT and the GLOBTAXGOV team from Leiden University have developed a toolkit to design and address the effective implementation of general anti-avoidance rules. \nThe Toolkit provides guidelines for implementing and applying a general anti-avoidance rule (GAAR)\, and focuses on developing countries currently considering introducing a GAAR or in the process of redrafting their GAAR. \nConsidering that the Toolkit could be of great use for Caribbean Countries it was decided to have an event to present its content to their tax administrations. \nYou can see the program of the session here. \nWatch back the recording here. \nYou can also download the powerpoint slides used by: \n\nAnarella Calderoni and Pamela González\nJuliana Cubillos and Frederik Heitmüller
URL:https://globtaxgov.weblog.leidenuniv.nl/event/introduction-of-the-toolkit-for-the-design-and-effective-implementation-of-general-anti-avoidance-rules-gaar-emphasis-on-the-caribbean/
END:VEVENT
BEGIN:VEVENT
DTSTART;VALUE=DATE:20220718
DTEND;VALUE=DATE:20220724
DTSTAMP:20260911T185501Z
CREATED:20260911T185501Z
LAST-MODIFIED:20260911T185501Z
UID:4866-1658102400-1658620799@globtaxgov.weblog.leidenuniv.nl
SUMMARY:EUinCARIB: EU Jean Monnet Summer School: EU Tax Good Governance
DESCRIPTION:
URL:https://globtaxgov.weblog.leidenuniv.nl/event/euincarib-eu-jean-monnet-summer-school-eu-tax-good-governance/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220714T080000
DTEND;TZID=Europe/Amsterdam:20220714T091500
DTSTAMP:20260911T185501Z
CREATED:20260911T185501Z
LAST-MODIFIED:20260911T185501Z
UID:4864-1657785600-1657790100@globtaxgov.weblog.leidenuniv.nl
SUMMARY:EuroScience Open Forum: Tax Governance and Justice in Europe and beyond
DESCRIPTION:ESOF 2022 – session 35 – Tax Governance and Justice in Europe and beyond  Thursday 14th July at 8:00-9:15 CEST.  Online event. Programme   \nWatch the session back on YouTube. Find the slides next to the speakers’ names.\n \nOrganiser \nProf. dr. Irma Mosquera Valderrama\, Professor of Tax Governance\, Jean Monnet Chair Holder EUTAXGOV and Principal Investigator of the GLOBTAXGOV project\, funded by the European Research Council carried out at Leiden Law School\, Leiden University \n Leiden 2022 European City of Science and ESOF \nLeiden as the European City of Science is hosting the 10th Edition of the EuroScience Open Forum (ESOF) The EuroScience Open Forum was created by EuroScience in 2004\, is the largest biennial interdisciplinary meeting on science and innovation in Europe\, for and with society \nSpeakers \nThis panel wants to raise public awareness of the dynamics of taxation between Europe and outside Europe with main attention to African countries \n\nDr. Irma Mosquera Valderrama. Professor of Global Tax Governance\, Lead Researcher GLOBTAXGOV ERC Funded Project\, EU Jean Monnet Chair Holder EUTAXGOV and Dean of PhD Studies\, Tax Law Department\, Leiden Law School\, Leiden University. [Slides]\ndr Attiya Waris Director of Research and Enterprise and Professor of Fiscal Law and Policy in Eastern Africa\, University of Nairobi\, Kenya.\nFrederik Heitmüller (PhD Candidate at Leiden University\, member of GLOBTAXGOV research project [slides]\n\nParticipants  \nThis panel will bring together a broad range of stakeholders including academics\, international and supranational organizations\, government officials and research institutions to discuss policy issues that are relevant when discussing tax governance and justice. \nLink to Registration  \nhttps://www.esof.eu/events/tax-governance-and-justice-in-europe-and-beyond/
URL:https://globtaxgov.weblog.leidenuniv.nl/event/euroscience-open-forum-tax-governance-and-justice-in-europe-and-beyond/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220713T143000
DTEND;TZID=Europe/Amsterdam:20220713T160000
DTSTAMP:20260911T185427Z
CREATED:20260911T185427Z
LAST-MODIFIED:20260911T185427Z
UID:4848-1657722600-1657728000@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Research Colloquium on Global Tax Governance - Spring 2022
DESCRIPTION:After the first two successful seasons of the research colloquium on global tax governance co-organised by GLOBTAXGOV and Martin Hearson of the International Centre for Tax and Development\, we are seeking new submissions of abstracts to discuss early-stage original research on global tax governance from various academic disciplines. \nProgram\n \nSession 1: 23 March 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC\n \n\nNoam Noked: International Response to the U.S. Tax Haven (full paper)\n\nDiscussed by: Lukas Hakelberg and Irma Mosquera\n\n\nFederica Casano: The EU Tax Haven Blacklist (flash presentation)\nHedvig Lärka: Capital Flight as Creature of Sovereignty: A Posthumanist Approach to Corporate Income Taxation and the ‘Global Tax Base’ of Pillar II (flash presentation)\n\nSession 2: 11 May 2022  (Postponed to 29 June) 14:30 CEST / 13:30 BST / 12:30 UTC \n\nSergio Chaparro-Hernandez: Transnational politics of inequality: the role of civil society in addressing climate and economic injustices through international taxation reform (flash presentation)\nSara Jespersen: The role of corporate responsibility in the public and private governance of corporate tax (flash presentation)\nDébora Uébe Mansur: Value Creation\, Value Capture\, and Value Extraction. What Theory for a new international tax system? (full paper)\n\nDiscussed by: Clair Quentin\, Allison Christians\n\n\n\nSession 3: 15 June 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \n\nFlorian Dierich: The Taxonomy of EU Tax Regulation (flash presentation)\nStefanie Geringer: Changes in treatment and tone in the EU’s external fiscal policy in comparison to the\nOECD’s approach (flash presentation)\nDiederik Stadig: The Unintentional Creation of a Tax Haven. How the Dutch ruling practice was created\, continued\, and eventually cracked down on (full paper)\n\nDiscussed by: Henk Vording\n\n\n\nSession 4: 13 July 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \n\nMichael Waibel: What’s in an exemption? The Financial Services Exemption from the Global Minimum Tax (flash presentation)\nLuisa Scarcella: Mission-oriented R&D Tax Incentives (flash presentation)\nJennifer Farrell: Re-evaluating the International Tax-Trade Intersection Through a Broader Lens (full paper)\n\nDiscussed by: Julien Chaisse\n\n\n\nVenue: ZOOM \nDuration: 1.5 hours \nHow to participate \nThe current call for papers is closed. A new call will open this summer. If you want to participate as discussant or participant\, please send an email to globtaxgov@law.leidenuniv.nl. \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 internationalization of tax policy issues\, fostered by an increasing economic integration and competition for capital by countries\, as well as to the digitalization of business models – a situation that has led states to pursue more cooperation. On the other hand\, international organizations 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\, 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 10 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\n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/research-colloquium-on-global-tax-governance-spring-2022-4/
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BEGIN:VEVENT
DTSTART;TZID=America/New_York:20220708T083000
DTEND;TZID=America/New_York:20220708T170000
DTSTAMP:20260911T185517Z
CREATED:20260911T185517Z
LAST-MODIFIED:20260911T185517Z
UID:4871-1657269000-1657299600@globtaxgov.weblog.leidenuniv.nl
SUMMARY:What does consensus say about legitimacy and global tax governance in international tax law making? in 9e Symposium en fiscalité «Repenser les Savoirs»
DESCRIPTION:Link to free registration  https://www.fd.ulaval.ca/evenements/9e-symposium-en-fiscalite-repenser-les-savoirs \nSee programme here. programme-9e-symposium-fiscalite-2022
URL:https://globtaxgov.weblog.leidenuniv.nl/event/what-does-consensus-say-about-legitimacy-and-global-tax-governance-in-international-tax-law-making-in-9e-symposium-en-fiscalite-repenser-les-savoirs/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=America/New_York:20220707T113000
DTEND;TZID=America/New_York:20220707T130000
DTSTAMP:20260911T185517Z
CREATED:20260911T185517Z
LAST-MODIFIED:20260911T185517Z
UID:4870-1657193400-1657198800@globtaxgov.weblog.leidenuniv.nl
SUMMARY:EU Standard of Tax Good Governance and its influence in the trade and investment relationships between EU and third countries (Les normes européennes de bonne gouvernance fiscale et leur influence sur les relations commerciales avec l’Europe)
DESCRIPTION:Event in English \nSee link for free registration  https://cffp.recherche.usherbrooke.ca/evenements/bonne-gouvernance-fiscale-et-partenariat-commercial-avec-lue/ \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/eu-standard-of-tax-good-governance-and-its-influence-in-the-trade-and-investment-relationships-between-eu-and-third-countries-les-normes-europeennes-de-bonne-gouvernance-fiscale-et-leur-influence-sur/
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BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20220629T143000
DTEND;TZID=Europe/Amsterdam:20220629T160000
DTSTAMP:20260911T185427Z
CREATED:20260911T185427Z
LAST-MODIFIED:20260911T185427Z
UID:4847-1656513000-1656518400@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Research Colloquium on Global Tax Governance - Spring 2022
DESCRIPTION:After the first two successful seasons of the research colloquium on global tax governance co-organised by GLOBTAXGOV and Martin Hearson of the International Centre for Tax and Development\, we are seeking new submissions of abstracts to discuss early-stage original research on global tax governance from various academic disciplines. \nProgram\n \nSession 1: 23 March 2022\, 14:30 CET / 13:30 GMT / 13:30 UTC\n \n\nNoam Noked: International Response to the U.S. Tax Haven (full paper)\n\nDiscussed by: Lukas Hakelberg and Irma Mosquera\n\n\nFederica Casano: The EU Tax Haven Blacklist (flash presentation)\nHedvig Lärka: Capital Flight as Creature of Sovereignty: A Posthumanist Approach to Corporate Income Taxation and the ‘Global Tax Base’ of Pillar II (flash presentation)\n\nSession 2: 11 May 2022  (Postponed to 29 June) 14:30 CEST / 13:30 BST / 12:30 UTC \n\nSergio Chaparro-Hernandez: Transnational politics of inequality: the role of civil society in addressing climate and economic injustices through international taxation reform (flash presentation)\nSara Jespersen: The role of corporate responsibility in the public and private governance of corporate tax (flash presentation)\nDébora Uébe Mansur: Value Creation\, Value Capture\, and Value Extraction. What Theory for a new international tax system? (full paper)\n\nDiscussed by: Clair Quentin\, Allison Christians\n\n\n\nSession 3: 15 June 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \n\nFlorian Dierich: The Taxonomy of EU Tax Regulation (flash presentation)\nStefanie Geringer: Changes in treatment and tone in the EU’s external fiscal policy in comparison to the\nOECD’s approach (flash presentation)\nDiederik Stadig: The Unintentional Creation of a Tax Haven. How the Dutch ruling practice was created\, continued\, and eventually cracked down on (full paper)\n\nDiscussed by: Henk Vording\n\n\n\nSession 4: 13 July 2022\, 14:30 CEST / 13:30 BST / 12:30 UTC \n\nMichael Waibel: What’s in an exemption? The Financial Services Exemption from the Global Minimum Tax (flash presentation)\nLuisa Scarcella: Mission-oriented R&D Tax Incentives (flash presentation)\nJennifer Farrell: Re-evaluating the International Tax-Trade Intersection Through a Broader Lens (full paper)\n\nDiscussed by: Julien Chaisse\n\n\n\nVenue: ZOOM \nDuration: 1.5 hours \nHow to participate \nThe current call for papers is closed. A new call will open this summer. If you want to participate as discussant or participant\, please send an email to globtaxgov@law.leidenuniv.nl. \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 internationalization of tax policy issues\, fostered by an increasing economic integration and competition for capital by countries\, as well as to the digitalization of business models – a situation that has led states to pursue more cooperation. On the other hand\, international organizations 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\, 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 10 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\n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/research-colloquium-on-global-tax-governance-spring-2022-3/
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END:VCALENDAR