Technical and political analyses of the OECD tax reform
Hosted by the Tax Justice Network 11 December 13:00 – 17:30 GMT
As urgent reshaping of the international tax system has risen up the geopolitical agenda, the OECD’s tax reforms announced in January 2019 are proceeding at a rapid pace. The proposals set out to go “beyond the arm’s length principle”, introducing elements of unitary taxation and formulary apportionment, with the aim of redistributing taxing rights to the countries where real economic activity takes place.
To date, however, there has been little public analysis of the likely effects of these reforms and questions have been raised as to whether the current proposals are comprehensive enough to provide the drastic changes the international tax system needs to keep up with the changing landscape of multinational companies.
This one-day virtual conference hosted by the Tax Justice Network will bring together international experts including speakers from the International Monetary Fund (IMF), the Intergovernmental Group of Twenty-Four (G24), the Organisation for Economic Cooperation and Development (OECD), the World Bank (WB) and the Independent Commission for the Reform of International Corporate Taxation (ICRICT) to provide technical analyses of the current proposals and consider the following questions:
- How do the current reforms compare to alternative proposals tabled by other international institutions and civil society organisations?
- What are the implications of the reforms for lower-income countries, particularly on tax bases, as well as those of OECD members?
- How far do the suggested reforms achieve their intended goals of redistribution of taxing rights and tightening up on tax avoidance?
- What are the political challenges within the OECD reform? And, looking to the future, what potential is there for involvement in the decision making process from other international bodies such as the United Nations?
View the conference agenda
Join our conference slack channel!
We will be running a Slack channel to share relevant information and resources as the tax reform process develops in the coming month. We’d love you to join the discussion and help us shape the conference discussions. If you’d like to join the channel please indicate using the checkbox on the conference sign up form or email email@example.com for information.
A limited number of presentation slots are available for authors of new technical work on the reform’s impact on the distribution of taxing rights – please contact firstname.lastname@example.org to submit a proposal.
This conference will be held online to reduce barriers for global participants and to minimise the environmental impact associated with onsite conferences. A small fee will be charged for attendance to cover costs of the conference. We do not want to discourage participation due to financial difficulties however, so if you would like to attend but cannot meet the cost please contact email@example.com for an exemption code.
We have a small budget for those wishing to attend who need financial assistance to access a stable internet connection – please contact firstname.lastname@example.org to apply for funding.