ECPR

Install the app

Install this application on your home screen for quick and easy access when you’re on the go.

Just tap Share then “Add to Home Screen”

ECPR

Install the app

Install this application on your home screen for quick and easy access when you’re on the go.

Just tap Share then “Add to Home Screen”

Change and Stability in Global Tax Policy

Institutions
International Relations
Regulation
Business
P050
Loriana Crasnic
University of Zurich
Vincent Arel-Bundock
Université de Montréal

Building: VMP 5, Floor: Ground, Room: 0079

Thursday 11:00 - 12:40 (23/08/2018)


Abstract

Global tax regulation has recently undergone important transformations. The OECD persuaded tax havens, which had defended bank secrecy for decades, to agree to automatically report account information. Likewise, the EU Commission now uses its executive powers in competition policy against member states abetting profit shifting by multinationals. Concurrently, however, fundamental principles of international taxation enabling tax avoidance remained resilient against scrutiny from international regulators and civil society. We invite contributions identifying drivers of change as well as institutional and structural sources of inertia in global tax regulation with the aim of understanding the actual policy performance of the new standards.

Title Details
Legitimacy of the EU Standard of Good Governance and Fair Competition and of the Harmonization of Direct Taxation View Paper Details
Secrecy Jurisdictions’ Spheres of Influence and International Cooperation Against Tax Avoidance: The Bilateral Financial Secrecy Index View Paper Details
The Micropolitics of International Tax Reform View Paper Details
The Normative Battle for Corporate Tax Justice View Paper Details
Digital Economy and International Taxation: A Post-BEPS Agenda Already? View Paper Details