CPB workshop: The End of Tax Havens?
Woensdag 23 en donderdag 24 januari 2019 vindt de CPB Tax Haven Workshop "The End of Tax Havens?" plaats.
Recent initiatives of the OECD and the EU have announced a clamp-down on aggressive tax planning by multinationals. Moreover, the US have reformed their taxation of corporations, no longer allowing indefinite deferral of taxation by accumulating foreign income off-shore. New fiscal legislation in the Netherlands attempts to combat its role in facilitating international tax avoidance. Will all this lead to the demise of tax havens?
These policy initiatives are motivated by current practices of tax avoidance and evasion which are believed to be wide spread. Publications of the Panama Papers and of the Swiss Leaks, by which thousands of international financial constructions of firms and individuals have been brought to daylight, have contributed to this believe. However the size remains unclear. In recent years, a number of researchers have put in a lot of effort of measuring the size of tax avoidance and evasion. This workshop wants to take stock of the current understanding of these issues and to identify the blind spots.
We have confirmed presentations by Sarah Clifford (Oxford University Centre for Business Taxation), Nadine Riedel (RuhR University Bochum), Dirk Schindler (Norwegian School of Economics), Andrzej Stasio (Vienna University of Economics and Business), Michael Overesch (University of Cologne) and Tibor Hanappi (OECD). We expect participation of academics and policy makers. After the morning session of the academic workshop on the 24th of January there will be a public symposium in the afternoon with a keynote address by Niels Johannesen (University of Copenhagen) and with Marlies de Ruiter (EY) and Astrid van Mierlo (European Commission) as discussants.
Registration is required and can be done by e-mail to S.Pailer@cpb.nl . There is a limited number of places available.
Wednesday 23 January
13.15 – 13.45 Reception at CPB
13.45 – 14.30 Andrzej Stasio, Vienna University of Economics and Business (WU) On the relevance of Double Tax Treaties
14.30 – 15.15 Michael Overesch, University of Cologne Financial Transparency to the Rescue (CbCR)
15.15 – 15.30 Break
15.30 – 16.15 Tibor Hanappi, OECD Estimating the fiscal effects of base erosion and profit shifting
16.15 – 17.00 Nadine Riedel, Ruhr University Bochum Product-market Competition and Profit Shifting of MNEs
Thursday 24 January
10.00 – 10.45 Sarah Clifford, Oxford University Centre for Business Taxation Taxing multinationals beyond borders
10.45 – 11.30 Jan Möhlmann, CPB Dutch Shell Companies and International Tax Planning
11.30 – 11.45 Break
11.45 – 12.30 Dirk Schindler, Norwegian School of Economics (NHH) Taxing royalty payments
12.45 – 14.15 Workshop lunch
14.30 – 17.00 Symposium with Niels Johannesen (University of Copenhagen), Astrid van Mierlo (European Commission) and Marlies de Ruiter (EY)
17.00 – 18.00 Drinks