Corporate Taxation is high on the policy agenda in many countries. The debate started in 2013 with evidence on the low tax rate of large MNE’s that resulted in political pressure to tackle the issue. The OECD and the G20countries agreed in 2013 on an ambitious action plan against base erosion and profit shifting (BEPS) An agreement was reached in October 2015 and the implementation is monitored by OECD, in an “inclusive framework” that gathers more than 100 countries.
The debate has now moved to the issue arising from digitalisation. Country developments have also entered the debate, among them the US tax reform and unilateral tax measures taken by countries to tax digital activities. The model for international taxation, that originates from roughly a century seems to be out of date. Is it still possible to restore it ? Or do globalization and digitalisation require a new model ?
The IMF has been involved in the debate by providing interesting piece of research on the effects of BEPS, on the main issues arising in international taxation at the international level and by discussing various policy option.
RUUD DE MOOIJ graduated at and holds a PhD in Economics from Erasmus University Rotterdam. He worked for 15 years at the Centraal Planbureau in The Hague and was a professor of Public economics at the Erasmus University Rotterdam. He joined the International Monetary Fund in 2010 and is now chief of the Tax policy Division. Ruud de Mooij is a leading economist in public finance, with an extensive list of publications on international and domestic tax policy issues
The presentation of Ruud de Mooij will be discussed by EDOARDO TRAVERSA, Professor of Tax Law in The University of Louvain-La-Neuve.
The presentations will be made in English