Allocation of the International Corporate Tax Base:
Past, Present and Future

Thursday, July 1

1.00  Registration and Lunch

Chair: HUGH AULT (OECD and Boston College)

1.45 – 3.00 MARY BENNETT and CAROLINE SILBERZTEIN (OECD)
Recent Developments in Transfer Pricing and Profit Attribution Rules
Discussants:  Philip Baker, QC;  Eduardo Baistrochhi (LSE)

Download background papers: First; Second

Download Mary Bennett and Caroline Silberztein's slides

Download Eduardo Baistrochhi's slides

3.00 – 3.30 Coffee

3.30 – 4.45 RICHARD VANN (Sydney)
Taxing international business income: Hard-boiled wonderland and the end of the world
Discussants:  Dhammika Dharmapala (Illinois); Dan Shaviro (NYU)

Download paper | Download Richard Vann's slides

Download Dhammika Dharmapala's slides

 4.45 – 6.00 REUVEN AVI-YONAH (Michigan) With Kim Clausing (Reed College)
Allocating Business Profits for Tax Purposes: A Proposal to Adopt  a Formulary Profit Split
Discussants:  Roberto Schatan;  Harry Grubert (US Treasury)

Download paper | Download Reuven Avi-Yonah's slides

Download Harry Grubert's slides

7.00  Dinner -  St Cross College

Friday, July 2

8.45 - 9.00 Coffee

Chair: JUDITH FREEDMAN (Oxford University and Centre for Business Taxation)

9.00 – 10.15 WOFLGANG SCHÖN (Max Planck Institute, Munich)
International Tax Coordination for a Second-Best World
Discussants:  Malcolm Gammie, QC; Stephen Bond (Oxford)

Download papers: Part One; Part Two; Part Three

10.15 – 10.45 Coffee

10.45 – 12.00 MICHAEL DEVEREUX (Centre for Business Taxation)
Taxation of International Investment: Economic Principles and Policy Considerations
Discussants:  Rick Krever (Monash); Doug Shackelford (UNC)

Download papers: Part One; Part Two | Download Michael Devereux's slides

Download Rick Krever's slides| Download Doug Shackelford's slides

12.00 - 1.00 Discussion
 
1:00   Close