News and Events

International Tax Governance in Action

Tilburg University, 4 May 2016

What is the workshop about?

The landscape of international taxation is changing quickly. The BEPS project of the G20 / OECD and the various activities of the European Union constitute much more than some changes to international tax law. Instead, we are observing the genesis of a new era of International Tax Governance. This emerging governance structure includes a wide variety of new actors and institutions.

One of the characteristics of this unfolding system of International Tax Governance seems to be that it is becoming increasingly difficult for states and taxpayers to set their course independently from the other actors. States have been cooperating to design new rules in the BEPS project and now the focus is on the implementation of these rules. Are they going to implement these new rules? Will new institutions such as the multilateral instrument have the planned effect? And what about the taxpayers? How are they reacting to the pressure from civil society and the new transparency initiatives such as country-by-country reporting? The actions of the European Commission concerning EU State Aid deserve special treatment. These initiatives are causing anxious reactions on both sides of the Atlantic. How will states and taxpayers deal with this power-play of the European Commission? And will the reaction in the US differ from the reaction in the EU?

The objective of this workshop at Tilburg University is to study these new interactions of International Tax Governance. In three sessions we will focus on the dynamics of Transparency, EU State Aid, and the compliance of states with the new norms of the OECD and the EU. We are proud to present excellent speakers from different backgrounds who will be delivering their key note speeches.




10:00 - 10:30 h Welcome and registration
10:30 - 11:00 h Opening
Cees Peters (Tilburg University): International Tax Governance in Action
11:00 - 12:30 h Session 1 - Transparency
Edwin Visser (PwC): reaction of MNC's to transparency pressure: CbCR and CSR discussion (30 minutes + 15 minutes discussion)
Maaike van Diepen (Tax Justice Network): The perspective of an NGO (30 minutes + 15 minutes discussion)
12:30 - 13:30 h Lunch break
13:30 - 15:00 h Session 2 - EU State Aid
Allison Christians (McGill University): a US perspective - the reaction of the US government and US MNC's
Anna Gunn (Leiden University): an EU perspective - the reaction of the EU Member States and EU MNC's
15:00 - 15:30 h Break
15:30 - 17:00 h Session 3 - Compliance of states with new norms of international taxation
Carla De Pietro (Tilburg University and University of Bologna): Implementation of the OECD BEPS measures (Action 6) in the light of the relationship between international and EU law.



The workshop will take place in Tz 003 of the TIAS Building at our campus. A lunch is included.

Please send an e-mail to Femke van Diemen-Poort (f.m.w.vandiemen@tilburguniversity.edu) to register for the workshop. We kindly ask you to pay 50 Euro to register for the workshop. Students can participate at a reduced rate of 25 Euro. With this limited contribution we will be able to cover our expenses for the workshop. You will receive an e-mail with further details about registration.



When: 04 May 2016 10:00

End date: 04 May 2016 17:00

Where: Tias building