A Sustainable Path for Tax Transparency in Developing Countries

Presentations of other TaxCapDev Projects:

1. “The Role of Tax Havens: In Global Governance and Regulation; In the External Financial Equation for Economic Development”,  by Dr. Armando José Garcia Pires,
2. “Follow the money: the role of cross-border networks in natural resource extraction, stolen assets recovery and tax havens and capital flows”, Dr. Morten Bøås
3. “Taxation, Institutions and Participation (TIP): The Dynamics of Capital Flows”, by Arne Wiig
4. “Systems of Tax Evasion and Laundering: Locating Global Wealth Chains in the International Political Economy”

Presentations of meta-articles I
Tax Transparency: Exchange of Tax Information:

1. “General Tax Treaties vs. T.I.E.A.s: Assessing Tools to Ensure Transparency in a Globalised World from the Perspective of Developing Countries” Thomas Dubut, PhD Research Fellow, Paris-Dauphine University
2. “FATCA in the Perspective of Developing Countries” Dr. Alessandro Turina (International Bureau of Fiscal Documentation, Amsterdam), by Dr. Alessandro Turina, International Bureau of Fiscal Documentation in Amsterdam

Commentary on presentations of meta-articles: Prof. Dr. Irene Burgers (University of Groningen)

Panel discussion and interventions from the audience.

Panel composition:  Prof. emeritus Frederik Zimmer (chairperson), University of Oslo; Prof. Jennifer Roeleveld, University of Cape Town; Diego Quinones, Esq. LLM, ICDT  and Harris Manchester College, University of Oxford, Partner, Quiñones Cruz Abogados (Bogota/Oxford.), Rajesh Ramloll, the Deputy Solicitor-General at the Attorney-General’s Chamber (Mauritius).

Presentations of meta-articles II
Tax Transparency: Protection of Taxpayer’s Rights:

1. “Taxpayer’s rights in exchange of information” Dr. Irma Johanna Mosquera Valderrama, International Bureau of Fiscal Documentation in Amsterdam and Hague University
2. “Tax Information and the Prohibition of Retroactivity” Anna B. Scapa Passalacqua, Attorney at Law, EY, Oslo
3. “Transparent Tax Systems for Investors: Challenges for Lawmakers and Tax Administrations” Dr. Alessandro Turina

Commentary on presentations of meta-articles: Prof. Dr. Irene Burgers. Panel discussion and interventions from the audience

Panel composition: Prof. Dr. Luís Eduardo Schoueri, University of São Paulo (chairperson); Prof. Addy Mazz, University of the Republic (Uruguay); Prof. emeritus Frederik Zimmer, University of Oslo, Bosire Nyamori, School of Law, University of Nairobi, (Kenya).

Presentations of meta-articles III
“Preventing Tax Avoidance under BEPS Project and Developing Countries”

1. “Tools Used by Developing Countries to Counteract Aggressive Tax Planning in the Light of Transparency” Dr. Irma Johanna Mosquera Valderrama
2. “Preventing Tax arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries” Błażej Kuźniacki, PhD Research Fellow, University of Oslo

Commentary on presentations of meta-articles: Prof. Dr. Irene Burgers. Panel discussion and interventions from the audience.

Panel composition: Prof. Dr. Irene Burgers (chairperson); Prof. Craig West, University of Cape Town; Anna Berna Scapa Passalacqua, Ernst & Young (Oslo); Natalia Quiñones, Colombian Tax Institute and Quiñones Cruz Abogados (Bogota).