Revista nº 208. CONFERENCE INTERNATIONAL TAX AVOINDANCE, TAX EVASION AND TAX JUSTICE. PROGRAM

Conference on

INTERNATIONAL TAX AVOIDANCE, TAX EVASION AND TAX JUSTICE

PROGRAM

THURSDAY 2ND OCTOBER

Registration: 14.00-14.30

Conference Opening and Welcome: Tulio Rosembuj: 14.30

SESSION 1: 15.00-16.15 EVALUATION OF THE OECD BEPS PROJECT

Sol Picciotto (Lancaster University & TJN): OECD BEPS Scorecard.

With contributions from other members of the BEPS Monitoring Group (Tomás Balco, Kimep University; Christina Panayi, Queen Mary University of London; Erika Barros Sierra, University College London; Attiya Waris, Nairobi University).

BREAK 16.15-16.25

SESSION 2: 16.30-17.45 INTERNATIONAL TAXATION FOR THE 21ST CENTURY

Tulio Rosembuj (University of Barcelona): The Digitalized Economy and the Residence-Source Split.

SESSION 3: 17.45-19.15 EFFECTS OF THE OFFSHORE SYSTEM

Jim Stewart (Trinity College Dublin): Effects on Ireland of Being a Financial and Tax Haven

John Christensen & Nick Shaxson (Tax Justice Network): Solutions for the Finance Curse

CENA/CONFERENCE DINNER 20.30

FRIDAY 3RD OCTOBER

MORNING:

SESSION 4: 9.00-10.30 REFORMING INTERNATIONAL TAX

Alex Cobham (CGD), The BEPS Baseline: How misaligned are profits with economic activity?

Len Seabrook & Duncan Wigan (University of Copenhagen Business School): Global Tax Battles on Base Erosion and Profit Shifting

Session 5: 10.30-12.00 Towards Unitary Taxation

Michael Durst & Sol Picciotto, What is Unitary Taxation and Why Should we Consider It?

Erika Siu, Lessons from US state corporate taxation in a regional transition to unitary taxation

BREAK 12.00-12.25

Session 6: 12.30-14.00: Towards Transparency

Andres Knobel & Markus Meinzer (Tax Justice Network) Evaluation of the Progress towards Automatic Information Exchange

Rodolfo Bejarano (Latindad), Savior Mwambwa (TJN-Africa): Can Transparency Help Defeat Capital Flight and Corruption?

AFTERNOON:

SESSION 7: 15.30-17.00 TAX JUSTICE AND INEQUALITY

Franco Gallo (LUISS, Roma): Ability to Pay and the Equality Principle

Giuseppe Melis (LUISS, Roma): Human Rights and Taxation

BREAK 17.00-17.25

Session 8: 17.30-18.30: Conclusions

Session 9: 18.30- 20.00: Panel: Tulio Rosembuj,Franco Gallo,John Christensen, Sol Picciotto, Ronen Palan