Revista nº 210. PROGRAM Conference International tax avoidance and tax justice (2nd and 3rd of October)

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

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).

BREAK 16.15-16.25

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

MORNING:

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

BREAK 12.00-12.25

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

AFTERNOON:

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

BREAK 17.00-17.25

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.