Formed in 2013 by Professor Michael Devereux, this group brings together economists and lawyers from across the world to reconsider the fundamentals of the international tax system and propose more considered reforms.
The group aims to:
- set out and examine fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries
- evaluate the existing system and potential reform options
The group has considered a number of reform options, including the BEPS (base erosion and profit sharing) reform package put forward by the Organisation for Economic Co-operation and Development (OECD), strengthening worldwide taxation and unitary taxation and formulary apportionment.
Events and publications
The group has held two conferences to date (in Oxford and Washington DC). Members have also produced several publications and articles, including:
The group is grateful for financial support from the Nuffield Foundation, the Burch Center and the Max Planck Institute.