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SUMMARY:How Pillar 1 redraws the the global tax base map: a look at the ma
 rch toward consensus - Professor Allison Christians\, McGill University\, 
 Faculty of Law
DTSTART:20200604T130000Z
DTEND:20200604T140000Z
UID:TALK148267@talks.cam.ac.uk
CONTACT:May Hen
DESCRIPTION:We are delighted to report that Professor Allison Christians o
 f McGill University\, Canada will be the speaker for this topic tomorrow.\
 n\nA highly influential and respected commentator on matters of internatio
 nal tax\, Professor Christians will be exploring the OECD's Pillar 1\, the
  global tax concept that addresses the difficulties of taxing internationa
 lly mobile businesses. Further details about the talk and about Professor 
 Christians are set out below.\n\nThe meeting will be at 14:00 British Summ
 er Time.\n\nThe log-in is:\nhttps://teams.microsoft.com/l/meetup-join/19%3
 ameeting_OGZlZjg4Y2ItMTIzMi00YzZjLTkyN2ItMGY4ZGVjNDc4ZWM0%40thread.v2/0?co
 ntext=%7b%22Tid%22%3a%2249a50445-bdfa-4b79-ade3-547b4f3986e9%22%2c%22Oid%2
 2%3a%22adbba0d3-b60f-49c6-af36-ebdd7203b6a5%22%7d\n\nOUTLINE OF TALK\n"How
  Pillar 1 redraws the the global tax base map: a look at the march toward 
 consensus"\nThe OECD continues its mandate to reallocate the global profit
 s of certain digital economy firms for tax purposes. Combining the OECD's 
 own impact analysis with independent research\, it is now possible to draw
  a very rough sketch of how Pillar 1 would accomplish this\, and therefore
  to see how firms and nations are likely to fare under the OECD Secretaria
 t's preferred approach. Even so\, it is not clear that there will be enoug
 h time for all Inclusive Framework members to move from rough sketch to po
 licy certainty in time to make decisions about whether the Secretariat's a
 pproach constitutes a mutually beneficial consensus. In this presentation 
 I will walk through the technical specs of Pillar 1 with an example to dem
 onstrate its policy implications.\n\nPROFESSOR CHRISTIANS' BIOGRAPHY\nAlli
 son Christians is the H. Heward Stikeman Chair in the Law of Taxation at t
 he McGill University Faculty of Law where she teaches and writes on nation
 al\, comparative\, and international tax law and policy. She focuses espec
 ially on the relationship between taxation and economic development\, the 
 role of government and non-government institutions and actors in the creat
 ion of tax policy norms\, and the intersection of taxation and human right
 s. She has written numerous scholarly articles\, essays\, and book chapter
 s\, as well as essays\, columns\, and articles in professional journals an
 d has been named one of the "Global Tax 50" most influential individuals i
 n international taxation. Recent research focuses on evolving internationa
 l norms of tax cooperation and competition\; the relationship between tax 
 and sustainable development\; the impact of technology on tax policy\, and
  evolving conceptions of rights in taxation. Professor Christians also eng
 ages on topics of tax law and policy via her website www.allisonchristians
 .com and on twitter @profchristians.\n\nWe look forward to seeing you tomo
 rrow.\n\nBest wishes\,\nMay Hen-Smith and Guy Mulley\nCo-convenors\, Cambr
 idge Tax Discussion Group\nhttps://cambridge.tax
LOCATION:Online
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