ETPF/IFS Conference "International Taxation: Base Erosion, Profit Shifting and Distortions to Real Activity"

This is the 9th annual conference of the European Tax Policy Forum (ETPF), returning to London and co-hosting with the Institute for Fiscal Studies after three successive conferences in Brussels.

The ETPF was set up in 2005 to commission independent academic research into the impact of tax policy on business in Europe. This conference presents the results of four recent research projects commissioned by ETPF. They include to two analyses of how taxes affect business behaviour: the impact of the UK switch to the territorial system in 2009 on domestic and outbound investment, and the impact of thin cap and transfer pricing rules on investment. A third paper investigates the revenue cost of profit shifting by multinational companies. And the final paper examines the broader economic benefits of attracting inward investment by multinational companies.

These research papers are all highly relevant to current debates on the taxation of international business. However, the conference also addresses some more immediate issues. Specifically it will include presentations and discussion of four of the actions set out in the OECD BEPS Action plan in July 2013: Acton 1 on the digital economy, Action 2 on hybrids, Action 11 on analysing data on BEPS, and Action 13 on transfer pricing documentation and country-by-country reporting. Each of these issues will be presented by a UK or OECD representative involved in the OECD process, and comments will be made by representatives of business, the legal profession and academia.

Keynote speakers:

• David Gauke MP (Exchequer Secretary to the Treasury)
• Pascal Saint-Amans (Director of the Center for Tax Policy and Administration, OECD)

Participants include:

• Ian Bowler (Independent Consultant)
• Nick Catton (HMRC)
• Michael Devereux (Centre for Business Taxation, University of Oxford and ETPF)
• Katharina Finke (ZEW, Mannheim)
• Fergus Harradence (HM Treasury)
• Paul Johnson (IFS)
• Li Liu (Centre for Business Taxation, University of Oxford)
• Helen Miller (IFS)
• Will Morris (ETPF and GE)
• Paul Morton (Reed Elsevier)
• Steven Poelhekke (VU University Amsterdam)
• Nadine Riedel (Universität Hohenheim)
• Peter Steeds (HMRC)
• Mike Williams (HM Treasury)
• Ernesto Zangari (European Commission)
  
  The programme for this event can be downloaded here

  Papers from the event will be made available as soon as a final version is completed

This conference is organised by the ESRC Centre for the Microeconomic Analysis of Public Policy at IFS. Places are free of charge but limited and will be allocated on a first come first served basis.