The last ILS Lunch Seminar of 2018 on Global Tax Governance
The monthly ILS Lunch Seminars have slowly developed into somewhat of a tradition. During this seminar series, all researchers from Leiden Law School can present their research and apprehend in a comfortable setting what researchers from other research programs and institutes are working on.
On Thursday 13 December from 13:00 – 14:00 hrs, the next edition of the monthly ILS Lunch Seminars takes place. This special edition of the ILS Lunch Seminars will be completely focused on one specific topic: Global Tax Governance. Adrian Grant and Frederik Heitmüller, PhD candidates at the Institute of Tax Law and Economics, will present their current research which they conduct under supervision of Irma Mosquera Valderrama and Madeleinde Hosli.
The implementation process of the OECD BEPS Project has introduced several changes to international tax rules, but it has also meant an important move in the field international tax policy, consolidating the hegemony of the OECD in the current global tax governance model; therefore, a complete analysis of said implementation requires a multidisciplinary study. An analysis of the Minimum Standards of the BEPS Project as legal transplants, in which the influence of the context — political, social, cultural, etc. — surrounding said transplants is taken into account, could solve many questions regarding the effectiveness of said standards and their interaction with the jurisdictions in which they are implemented. Also, it would help to identify the legitimacy issues of the OECD and the EU regarding their position in the current global tax governance model. Taking all of this into account, this presentation briefly describes the implementation process of the BEPS Project Minimum Standards, proposes a theoretical framework for their study, and describes an action plan for analyzing them.