Pathways to global tax governance. Perspectives from the Netherlands and the Think 20 network

The Pathways to global tax governance. Perspectives from the Netherlands and the Think20 network seminar will highlight the important issues of Tax Competition and Tax Expenditure in the context of the Argentinian Presidency of the G20, as well as introducing the work of the Global Tax Governance (GLOBTAXGOV) project. International tax arrangements have never been as high a political priority as they are today, making the work being undertaken, and this upcoming seminar, of critical importance. With a century old framework being put under increasing strain, attempts are being made to create a fair and level playing field.

The Argentinian Presidency of the G20 has engaged think thanks and leading experts (T20) from around the world to provide valuable analysis to the G20 dialogue and produce ideas which contribute to the achievement of concrete and sustainable policies. In this framework the T20 Argentina Task Force on Trade, Investment and Tax Cooperation has provided policy recommendations to further advance the international G20 tax agenda. The seminar will be an opportunity for the authors of the T20 policy briefs, to discuss their findings and analysis in respect of Tax Competition and Tax Expenditure.

Furthermore, it will allow an opportunity to discuss the position of the Netherlands regarding the issues discussed by both policy briefs and their work in respect of developing countries.  This seminar will be an ideal forum to receive input from government officials, academics, business representatives, tax advisors, and civil society.

In addition to this, an introduction to the GLOBTAXGOV project will be presented. This project receives funding from the EU H2020 and the ERC Research & Innovation Programme. The overall aim of GLOBTAXGOV is to assess the feasibility and legitimacy of the current model of global tax governance and the role of the OECD and EU in international tax lawmaking. In order to do this, there will be a focus on twelve countries made up of a mix of both developed and developing countries, namely the United States, Mexico, the Netherlands, Spain, Ireland, Australia, Colombia, Senegal, Nigeria, South Africa, India, and Singapore.

AGENDA

13.00: Registration
13.30: Welcome and Introduction to the GLOBTAXGOV Project
Irma Johanna Mosquera Valderrama (Associate Professor, Tax Law Department, Institute of Tax Law and Economics, Leiden University and Lead Researcher for the GLOBTAXGOV Project)
View from GLOBTAXGOV Focus Countries
Representatives from 2 of the 12 countries of research in GLOBTAXGOV (t.b.c.)

G20 under the Argentinian Presidency
14.00: Session One: Tax Competition
Presentation of the brief by Christian von Haldenwang, followed by four discussants representatives of business, government officials, and business associations.

15.15: Session One, Q&A

15.25: Coffee Break

15.50: Session Two: Tax Expenditure
Presentation of the brief by Agustin Redonda, followed by two discussants representatives of academia and government officials.

16.35: Session Two, Q&A

16.50: Roundtable with Q&As – The Role of the Netherlands and the G20’s Tax Agenda.
Moderator: Irma Johanna Mosquera Valderrama

17.30: Close of Seminar