Globalization, Fair Taxation and Tax Multilateralism: the BEPS approach

Globalization, Fair Taxation and Tax Multilateralism: the BEPS approach
23 May 2017, 18:00 to 23 May 2017, 20:00
Institute of Advanced Legal Studies, 17 Russell Square, London WC1B 5DR




    • Philip Baker QC (Field Court Tax Chambers; Senior Associate Research Fellow, IALS): Post-BEPS International Tax Regime - Global overview

    • Marcus Livio (University of the State of Rio de Janeiro; Visiting Fellow, IALS): How MLI (Action Plan 15) will operate?

    • Marcelo Ilarraz (PhD Candidate, IALS):  The BRICS’s Tax Treaty Policy – Art 7 and Art 9

    • Tom Matthews (Tax Treaty Team, HMRC) and Lizzie Arnold (Corporate Tax Team, HM Treasury): UK's Double Tax Treaties - Will MLI change things? 


    This seminar will explore the consequences of OECD’s Base Erosion and Profit Shifting Project, referred as BEPS, among countries with different levels of economic development, mainly the dichotomy source and residence concerning the framework of the International Tax Regime. The phenomenon of globalization has increased the integration of national economies, presenting significant impacts. In this sense, the seminar will analyse the proposals presented by the OECD in light of the international tax treaty network (DTTs), identifying points of convergence and divergence among developed and developing or transition countries – including Brazil, India and South Africa concerning transfer pricing and service PE, the Multilateral Tax Instrument (Action Plan 15) and its consequences on UK’s DTTs. The panel will examine the feasibility of harmonized tax policies in the present context and the supposedly comprehensive character of the BEPS Project, aiming to develop a critical perspective on the harmonization measures suggested by the OECD, even though supported politically by G-20.

How to book:  This event is free but those wishing to attend are asked to register in advance.


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