Oxford University Centre for Business Taxation
International Tax Cooperation: The Challenges and Opportunities of Multilateralism
Call for papers and posters
International tax cooperation is undergoing a period of rapid transformation. The global efforts led by the G20 and the OECD, which aimed at addressing base erosion and profit shifting (BEPS) and at enhancing tax transparency, have shaken up traditional institutional and legal approaches. The BEPS process produced the Inclusive BEPS Framework and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), whereas the Global Forum on Transparency and Exchange of Information for Tax Purposes and the Convention on Mutual Administrative Assistance in Tax Matters provided a multilateral basis for closer administrative collaboration between tax authorities. Whilst some would praise the victory of more inclusive platforms and multilateral legal instruments, others would point to certain flaws in the chosen institutional and legal approaches, the proliferation of unilateral measures and also note that progress has been confined to anti-avoidance and evasion measures and thus far has not extended to other more controversial areas, such as digital economy and allocation of taxing rights more broadly.
This conference aims at engaging academics (both established and early career), policymakers and representatives of international organisations in the evaluation of the recent developments in international tax cooperation and exploring the challenges and opportunities created by multilateral approaches.
The event will take place at Saïd Business School in Oxford, from Monday 10 December to Tuesday 11 December 2018. It is supported by the British Academy as part of the British Academy’s Rising Star Engagement Award.
We invite you to submit a paper for this conference and would welcome academic research which explores recent developments in international tax cooperation and in particular studies which enrich our understanding of multilateral approaches, their added value and limitations. Papers focusing on specific examples, e.g. the analysis of MLI or economic effects of tax transparency or certain anti-avoidance measures, are encouraged. Submissions can include papers from law, economics, international relations and other disciplines, as well as interdisciplinary contributions.
Submissions can either be completed/published papers, or extended abstracts of work in progress (at least two pages). Unpublished papers presented at the conference will be considered for publication in a special issue of British Tax Review.
The deadline for submissions is Friday 10 August 2018 and submissions should be made using the electronic form. Papers will be selected, and invitations extended, by Friday 24 August 2018.
We also invite doctoral students to submit posters on research projects related to the subject of the conference. Submissions can include research in law, economics, International relations and other disciplines, as well as interdisciplinary contributions.
Please submit a draft version of the poster you would like to present by Friday 10 August 2018. Decisions will be communicated by Friday 24 August 2018.
Accommodation can be organised and paid by the Centre for conference speakers and doctoral students who will be selected to present their posters. We also have limited funds to reimburse reasonable travel costs. If you need financial assistance with travel costs, then please inform us at the time of submitting your paper/abstract, by completing the ‘additional information’ section of the form. Unfortunately, we are unable to consider requests for financial assistance if they are not made at the time of your paper/abstract’s submission.