CPB workshop: The End of Tax Havens?, Den Haag - Hoofdinhoud
datum | 23 januari 2019 13:15 - 14:15 |
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plaats | Den Haag |
locatie | CPB-kantoor, Bezuidenhoutseweg 30, Den Haag |
organisatie | Centraal Planbureau (CPB) i |
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?
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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.
Preliminary program
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
Contactpersonen
Maarten van 't Riet +31 6 46357284 Lees verder
Arjan Lejour +31 6 52485843 Lees verder
Simone Pailer +31 6 55209936 Lees verder
Contents
Het Centraal Planbureau is een onafhankelijke organisatie die economische prognoses opstelt en economische analyses maakt. De economische analyses van het CPB zijn onafhankelijk, wetenschappelijk onderbouwd en relevant voor de beleidsvorming in Nederland. Het CPB valt onder het ministerie van Economische Zaken en Klimaat en heeft daardoor toegang tot vertrouwelijke beleidsinformatie.
Vraagstukken worden vanuit verschillende invalshoeken benaderd, zodat een evenwichtig beeld ontstaat. Belangrijke thema's op de agenda van het CPB zijn de welvaartsstaat, productiviteit, innovatie, marktordening, Europese integratie en mobiliteit.