Professor Carlo Garbarino (Bocconi University, Milan) will present his paper on a choice architecture for international taxation based on defensive coalitions.
An abstract of the paper is given below:
The paper focuses on possible policy responses that imply forms of multilateral governance to address tax competition that go beyond the current bilateralism of tax treaties. After clarifications on the nature of countervailing measures in the area of direct taxation, the paper develops a discussion of the impacts of tax competition on the global and local level and an inquiry about the shift from value creation to global taxation of MNEs, minimum standards for the taxation of MNEs in light of the fact that these entities fragment their tax liabilities across different territorial jurisdictions while their profits are truly planetary. The article then extends to issues of institutional design and develops an analysis of potential avenues for promoting multilateral policies aiming at the establishment of defensive coalitions of Governments again the impacts of tax competition.
The seminars all begin at 11.00 – 12.30 so please arrive about 10 minutes before the start of the seminar to enable it to begin promptly. Go to Main reception and ask for Alison Meeson and I will take you to the seminar room.
All are welcome to attend and no registration is required. However, if you are not a member of the Saïd Business School then please let me know that you wish to attend so that I can inform our reception. Please check the CBT website nearer the time for any updates.