Event
Lecture: Is the international tax system broken?
Posted: 2014/08/19 | Author: UOJO
Event
Professor Judith Freedman, Pinsent Masons Professor of Tax Law, Oxford University Law Faculty.
*This event marks the launch in Japan of the Oxford Women in Law (OWL) initiative and is an official registered side event of the Japanese government’s Shine Week
There is a widespread perception, often aired by politicians, the media and NGOs, that multi-national companies are not paying their ‘fair share’ of tax. The G20 have made the issue of tax base erosion and profit shifting (BEPS) a priority and tasked the OECD with taking action to bring international tax rules into the 21st century. At the same time, governments across the world aim to make their economies more competitive and attractive to inward investors. There is a clear policy tension. In this age of globalisation and digital commerce, how should we determine how much and what kind of tax corporations should pay and where they should pay it?
The OECD promises a progress report in September 2014 but some have suggested that this will only result in patching a structurally unsound system. Do we need more radical reform?
Professor Judith Freedman is the Pinsent Masons Professor of Tax Law, Oxford University Law Faculty and Director of Legal Research at the Oxford University Centre for Business Taxation, which she helped to create. She worked as a tax lawyer at Freshfields in London before becoming an academic. She is general editor of the British Tax Review and has written widely on business taxation, with a recent interest in tackling tax avoidance and tax and corporate social responsibility. She was a member of the Aaronson study group which proposed the introduction of a general anti-avoidance rule in the UK and was appointed a CBE in 2013 for her contribution to tax research.
Thursday 18 September 2014
19:00 – 20:00 Lecture UF Hall Sanbancho UF Building 1F, 6-3 Sanbancho Chiyoda ku, Tokyo This lecture is free of charge and will be delivered in English
20:15 – 21:45 Reception Tanakaya La Mer Sanbancho 1F, 6-4 Sanbancho, Chiyoda ku, Tokyo ￥3,000 (payable on the door)