CPB workshop: The End of Tax Havens?, Den Haag - Hoofdinhoud

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 24^th 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