Annual International Tax Conference

Annual International Tax Conference 11 NOVEMBER 2021, 13.00-16.00, CBS hosts the conference 'Morality and Corporate Tax'. The conference is held online.

 

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Torsdag, 11 november, 2021 - 13:00 to 16:00

Morality and  Corporate Tax

 

The speakers are:

  • Allison Christians, the H. Heward Stikeman Chair in Tax Law at the McGill University Faculty of Law in Montreal, Quebec, Canada. 
  • Paul Tang, Member of the European Parliament and chair of the European Parliament subcommittee on taxation (FISC). 
  • Karl Berlin, Global Head of Tax at Ørsted 
  • Rasmus Corlinsen Christensen, postdoc at CBS, studying the politics of international taxation. 
  • Jeroen Lammers, external Phd candidate at University of Amsterdam, external lecturer in tax law at CBS and partner at Dr2 Consultants Copenhagen


How to sign up:
Please sign up here. At this sign-up page, you can read more about the conference and the speakers

The deadline for signing up is: 8th of November 2021.

The participation if free for all.

On request, course diplomas can be issued to the participants.
Please contact Louise Rasmussen by email (seminar.jur@cbs.dk) no later than one week prior to the conference.

Program:

13.00 Welcome
Peter Koerver Schmidt, Professor WSR at Copenhagen Business School, Academic Advisor, CORIT Advisory 

13:10 Keynote
Allison Christians, Full professor at McGill University, Associate Dean of Research, H. Heward Stikeman Chair in the Law of Taxation

13:55 The spirit of international tax law
Jeroen Lammers, PhD Candidate University at Amsterdam, External lecturer at Copenhagen Business School, Partner at Dr2 Consultants Copenhagen

The international corporate income tax system can allow taxpayers to conduct themselves in a way that could be considered technically correct, but morally wrong. However, to correct this the OECD appears to sometimes go directly against the main principles of the international tax system. If the tax system derives its authority from those underpinning principles, could the measures that are supposed to fix the international tax system also ironically be the forces that – on a more fundamental level – put enormous strain on the entire system? Or could perhaps the notion of the spirit of international tax law make up a new foundational framework that deals with the problems at the core of the tax system?

14:10: Who gets to say what's fair? Social and political fights over tax and morality.
Rasmus Corlin Christensen (TBC), Postdoc Copenhagen Business School, Research Associate International Centre for Tax and Development

Who gets to say what's fair? What is judged as 'moral' behaviour is not given; it is constructed through social and political fights between regulators, professionals, civil society and the media. I discuss these fights and what they mean for perceptions of tax morality today. 

14:25 Keynote
Karl Berlin, Global Head of Tax at Ørsted

Whereas the amount of tax to be paid, at what time and in which country must be determined according to domestic and international law, the interpretation and application of the legislation requires a number of choices, all carrying moral judgments, to be made. What does that mean in practice for a company aspiring to operate in a sustainable manner?

15:10 Keynote
Paul Tang, Member of European Parliament, Chair of the EP FISC committee

15:55 End
Peter Koerver Schmidt, Professor WSR at Copenhagen Business School, Academic Advisor, CORIT Advisory 

 

Date: November 11th, 2021

Venue: Online

Sign up here before 8th November

 

Sidst opdateret: CBS LAW // 14/09/2021