Inequality within International Taxation

 

CBS Law at Copenhagen Business School invites you to participate in:

Due to COVID-19 the conference is converted into an online event which will take place on 14 September 9.00-20.15 local time (starting on the 13th 17.00 EST alt. 22.00 GMT) followed by a cocktail hour. There are very few scheduled breaks, instead participants are encouraged to take breaks in accordance to their own needs. Below you find hyperlinks to working papers (simply click on the individual paper title) and zoom links for individual sessions.

 

9.00-9.10          Welcome and info about the conference

9.10-9.45     Keynote: “Inequality and Redistribution – Current research and perspectives”

Andrea Martinangeli and Lisa Windsteiger, Max Planck Institute for Tax Law and Public Finance (Germany)

9.45-10.15   Keynote: “Taxation as a tool for regulating migrations – some comparative examples”

Mats Tjernberg, Lund University (Sweden)

10.15-10.45 Keynote: “Re-imagining tax justice in a globalized world”

Tsilly Dagan, Oxford University (UK)

10.45-11.15 Keynote: “Inequalities and the International Tax Regime”

Peter Hongler, University of St. Gallen (Switzerland)

11.15-11.45 Keynote: “Democratic disparities associated to globally mobile taxpayers”

Yvette Lind, Copenhagen Business School (Denmark)

11.45-12.15 Keynote: “Gender Equality and Taxation – International Perspectives”

Åsa Gunnarsson, Umeå University (Sweden)

 

12.15-15.00 Paper session 1 – “Inequality between developing- and developed countries”

-       “United Nations Model Tax Convention Article 6: Selective Territoriality - The Specter of Privileged 

Player in a Rigged Game”

Muhammad Ashfaq Ahmed, Federal Board of Revenue (Pakistan)

-       “Less is More – Developing countries can gain revenue by giving up taxing rights“

Jeroen Lammers, University of Amsterdam (The Netherlands)

-       “Breaking with Sovereignty – An Essay on Power relations and global redistribution of tax revenue”

Patrik Emblad, School of Business, Economics and Law at Gothenburg University (Sweden)

-       “Implementing a (global?) minimum corporate income tax: an assessment from the perspective of developing countries”

Andrea Riccardi Sacchi, University of Valencia (Spain)

-       “A Different Unified Approach to Global Tax Policy: Addressing the Challenges of Underdevelopment”

Tarcísio D. Magalhães and Ivan Ozai, McGill University (Canada) 

-       “Tax sparing clauses as a policy instrument of developing countries and their descent: evidence from the Latin-American tax treaty network”

Aitor Navarro Ibarrola, Universidad Carlos III de Madrid (Spain)

-       ”Taxpayers´Rights, Legitimacy and Information Technology – The Way Forward for Sustainable Tax Regimes in Developing Countries”

Katarina Fast Lappalainen, Stockholm University (Sweden)  

 

15.15-17.45 Paper session 2 –“Discussions on inequality within the international tax regime”

-       ” A Differential Approach to Global Profit Allocation”

Ivan Ozai, McGill University (Canada)

-       “Inequality and taxation of multinational corporate groups”

Ute Schmiel, University of Duisburg-Essen (Germany)

-       “Contemptuous Positions”

Israel Klein, Ariel University (Israel)

-       “EU State Aid Rules as a Means of Promoting Equality within International Taxation”

Tomi Viitala (co-author: Moritz Scherleitner), Aalto University School of Business (Finland)

-       “Taxing Data”

Omri Marian, Irvine School of Law, University of California (USA)

-       “Jurisdiction not to tax, tax sparing clauses and the income inclusion rule of the OECD Pillar 2 (GloBE) proposal: the demise of a policy instrument of developing countries”

Aitor Navarro Ibarrola, Universidad Carlos III de Madrid (Spain)

 

18.00-19.45 Paper session 3 – “Comparative perspectives on inequality”

-       “Anti-tax avoidance provisions as an innovative factor in modern tax planning? Inequalities arising from differing double tax treaties from the Austrian perspective”

Stefani Geringer, University of Vienna (Austria)

-       “The “skill-based” inequality in international taxation: evaluation of tax treaties concluded by former USSR states with Nordic and with “financial center” states”

Nikolai Milogolov, Institute of Applied Economic Research of the Russian Presidential Academy of National Economy and Public Administration (Russia)

-       “Gender board composition and tax aggressiveness in listed companies”

Francesco Cortellese, European University of Madrid (Spain)

-       “Money Laundering Regulation: a positive spillover effect on tax inequality (agenda)”

Kalle Johannes Rose, Copenhagen Business School (Denmark)

-       “Abolishing VAT on menstrual hygiene products- An International Comparison and Challenges for an Effective Implementation”

David Ruell, Max Planck Institute for Tax Law and Public Finance (Germany)

 

19.45-20.15 Keynote: “Reducing Inequality Is the Proper Goal of Policy (Including Tax Policy)”

Neil H. Buchanan, Levin College of Law, University of Florida (USA)

20.30-          Virtual cocktail hour

For questions or additional information: yl.law@cbs.dk