Introduction

This workshop will focus on the changes to the role of the EU in taxation of multinationals since the 2008 financial crisis and how this role affects the concept of tax sovereignty in EU countries and third (non-EU) countries. Following this analysis, this workshop will address: the conditions under which this new role can be legitimate with respect to EU and third (non-EU) countries? This workshop will also address the standard of good tax governance vis-à-vis third (non-EU) countries including developing countries.

Since the 2008 financial crisis, the OECD, G20 and the EU have addressed the need to tackle tax planning strategies by multinationals and wealthy individuals that result in a shifting of profit to places where there is little or no economic activity. Examples of artificial profit shifting by multinationals are the tax scandals of Apple, Google, Starbucks, and Amazon. In addition, in some EU countries (e.g. the Netherlands, Belgium, and Luxembourg), multinationals have been able to conclude agreements (tax rulings) with the tax administrations in order to approve such corporate tax strategies. Countries and organizations such as the OECD and the EU have come up with unilateral and multilateral solutions to tackle corporate tax structures that result in artificial profit shifting. At EU level, the EU Commission introduced in 2016 an anti-avoidance package including an Anti-Avoidance Directive applicable to EU and third (non-EU) countries and an External Strategy introducing the standard of good tax governance in economic and trade agreements concluded by the EU with third (non-EU) countries. This anti-avoidance package has raised tensions about legitimacy and fairness since it limits the sovereignty of EU countries to introduce their own set of rules and requires third (non-EU) countries to adhere to the EU standard of good governance and fair competition as a condition to conclude agreements with the EU.

This workshop will conclude with the new challenges of EU Institutions i.e EU Parliament, EU Commission, ECOFIN Council in order to enhance legitimacy and fairness not only in the EU but also in third (non-EU) countries.

Programme

18h00 : Intervention en anglais de Irma Mosquera, Full Professor Tax Governance and PhD Dean at Leiden Law School (Leiden University) ; EU Jean Monnet Chair Holder on the topic EU Tax Governance (EUTAXGOV) ; Lead Researcher of the European Research Council (ERC) Funded Project GLOBTAXGOV

20h00 : Fin

Renseignements : www.univ-paris1.fr/axe-de-recherche/ateliersdedroitfiscal

Inscription : https://www.eventbrite.fr/e/billets-atelier-the-eu-standard-of-good-tax-governance-268116292047

Lien zoom : https://zoom.univ-paris1.fr/j/98512313955?pwd=M0ROei9ZYkh1Mm5qQ0czL2NkUmNLQT09