Revista nº 210. PROGRAM Conference International tax avoidance and tax justice (2nd and 3rd of October)Compartir en Twitter
INTERNATIONAL TAX AVOIDANCE, TAX EVASION AND TAX JUSTICE
THURSDAY 2ND OCTOBER
Conference Opening and Welcome: Tulio Rosembuj: 14.30
SESSION 1: 15.00-16.15 EVALUATION OF THE OECD BEPS PROJECT
Chair: Maria Villanueva
Sol Picciotto (Lancaster University & TJN): OECD BEPS Scorecard.
With contributions from other members of the BEPS Monitoring Group (Tomás Balco, Kimep University; Krishen Mehta, Global Justice Fellow, Yale University; Christina Panayi, Queen Mary University of London; Erika Barros Sierra, University College London; Attiya Waris, Nairobi University; Wanda Montero, Dominican Republic).
SESSION 2: 16.30-17.45 INTERNATIONAL TAXATION FOR THE 21ST CENTURY
Chair: María Teresa Divi Torns
Tulio Rosembuj (University of Barcelona): The Digitalized Economy and the Residence-Source Split.
Alberto Moral Sanchez (University of Barcelona): The Effects of Globalization on National Tax Sovereignty: Heading Towards a New Global Tax Sovereignty?
Leila Adim (University of Barcelona): How does Tax In-Justice affect Informal Economy? A reflection on the “Shadow Tax Morale”
SESSION 3: 17.45-19.15 EFFECTS OF THE OFFSHORE SYSTEM
Chair: Verónica Grondona (Argentina)
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
Francis Weyzig (Oxfam-Novib-NL): Dutch Banks and Tax Avoidance.
James Henry (TJN): Argentina”s Debt Vultures and the Enabler Industry.
CENA/CONFERENCE DINNER 20.30
FRIDAY 3RD OCTOBER
Session 4: 9.00-10.30 Reforming International Tax
Chair: Susana Sartorio (University of Barcelona)
Len Seabrook & Duncan Wigan (University of Copenhagen Business School): The Governance of Global Wealth Chains
Matti Ylonen (University of Helsinki & Aalto University Business School): Country-by-country reporting: Short history from the 1970s onwards and its implications for the research on corporate power
Enric R. Bartlett Castellà (ESADE Law School): Tax Deserters? Taxing Investments in the Context of Globalisation
Session 5: 10.30-12.00 Towards Unitary Taxation
Chair: Wanda Montero (Dominican Republic)
Alex Cobham (CGD) & Petr Jansky, The BEPS Baseline: How misaligned are profits with economic activity?
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
Session 6: 12.30-14.00: Towards Transparency
Chair: Reza Chowdury (Bangladesh)
Andres Knobel & Markus Meinzer (Tax Justice Network) Evaluation of the Progress towards Automatic Information Exchange
Rodolfo Bejarano (Latindadd), Savior Mwambwa (TJN-Africa): Can Transparency Help Defeat Capital Flight and Corruption?
Krishen Mehta (Global Justice Fellow, Yale University): Addressing the challenge of banking secrecy – some practical steps that countries can take to stem the outflows
SESSION 7: 15.30-17.00 TAX JUSTICE AND INEQUALITY
Chair: J. A. Rozas Valdes (Barcelona University)
Franco Gallo (LUISS, Roma): Ability to Pay and the Equality Principle
Giuseppe Melis (LUISS, Roma): Human Rights and Taxation
Carmen Mione (LUISS, Roma): Trusts, Tax Avoidance and Evasion
SESSION 8: 17.30-18.30: CONCLUSIONS.
Chair: J.M. Tovillas (Barcelona University)
Panel: Tulio Rosembuj, Franco Gallo, Giuseppe Melis, Verónica Grondona, Dereje Alemayehu, Wanda Montero, John Christensen, Sol Picciotto.