The mission of the Global Tax Symposia (GTS) is to become the first interdisciplinary mobile research platform on fundamental issues of international taxation. It is grounded on the belief that crossing African, American, Asian, Asian-Pacific and European perspectives is beneficial to all participants, especially in the current political and economic global context.
The GTS aims to offer young researchers and more experienced scholars a forum where to discuss five papers every year in different cities on all continents. Each paper is discussed by an interdisciplinary and intercontinental panel whose members are leading tax academics, administrators, policymakers and practitioners.
The founding institutions are the following:
Africa: University of Pretoria (South Africa); Americas: Universidad Torcuato Di Tella (Argentina), University of São Paulo (Brazil), McGill University (Canada), New York University (United States of America; Asia: Wuhan University (People's Republic of China), Meiji University (Japan), National Institute of Public Finance and Policy (India), Moscow State University (Russian Federation), King Saud University (Kingdom of Saudi Arabia), University of Seoul (South Korea); Asia-Pacific: the University of Melbourne (Australia), University of New South Wales in Sydney (Australia), University of Auckland (New Zealand); Europe: University of Louvain (Belgium), Sorbonne Law School (France), University of Münster (Germany), Leiden University and ERC funded project GLOBTAXGOV (The Netherlands), Stockholm University (Sweden), Koç University (Turkey), Valencia University (Spain) and London School of Economics (United Kingdom).
2023 Global Tax Symposium
The 2023 Global Tax Symposium addressed topics on New Frontiers of International Taxation including principled, theoretical or pragmatic issues connected to tax and development. The select themes covered by this symposium are:
- Pillar II – Challenges of its implementation in developed and developing countries.
- Wealth Taxation- recent experiences.
- Offshore finance and taxation.
- Tax reform in Brazil – Income tax and Consumption tax.
- Transfer pricing – current issues.
- Multilateralism.
The sessions in the 2023 Global Tax Symposium combined academic papers and panel discussions including the participation of government officials from ministries of finance and tax agencies, academics, tax practitioners, and researchers in different disciplines on taxation from all continents.
Papers under discussion:
Click here to download the full 2023 Global Tax Symposium Programme
Click here for video from the 2023 symposium:
Programme details and video recordings of recent symposia
The first Global Tax Symposium was held at the London School of Economics Law Department on Friday 25 October 2019.
Click here to download a copy of the programme for the Symposium on 25 October 2019
For video of each individual presentation please click on the presentation title below.
Introduction
Niamh Moloney (Head of Department, LSE Law), Eduardo Baistrocchi (Associate Professor, LSE Law)
Presentations
Suranjali Tandon (National Institute of Public Finance and Policy, India): "An Analysis of Transfer Pricing Disputes in India"
Martin Hearson (Institute of Development Studies): "An Unprecedented Surrender of Fiscal Sovereignty: Arbitration and Sovereignty in the Double Taxation Regime"
Ian Roxan (LSE Law): "Is VAT also a Corporate Tax? Untangling Tax Burdens and Benefits for Companies"
Mitchell Kane (NYU Law): "Collecting the Rent: The Global Battle to Capture MNE Profits"
Eduardo Baistrocchi (LSE Law): "The International Tax Regime and Global Power Shifts"
Edoardo Traversa (Université catholique de Louvain): "Territoriality, Abuse and Coherence in European Tax Law"
"The Future of the International Taxation System": Michael Lennard (Chief of International Tax Cooperation and Trade, Financing for the Development Office, United Nations), Michael Keen (Deputy Director of the IMF`s Fiscal Affairs Department, IMF), Benjamin Dickinson (Director, Centre for Tax Policy and Administration, OECD)
2019 Global Tax Symposium at LSE
Chair: Eduardo Baistrocchi, Associate Professor of Law, LSE
Steering Committee:
Africa: Annet W. Oguttu, Professor of Law, University of Pretoria, South Africa. Asia: Professor Xiong Wei, Professor of Law, Wuhan University, People’s Republic of China; Yan Xu, Associate Professor of Law, The Chinese University of Hong Kong, People’s Republic of China; Suranjali Tandon, Assistant Professor of Economics, National Institute of Public Finance and Policy, Republic of India. Asia-Pacific: Miranda Stewart, Professor of Law, University of Melbourne, Australia. The Americas: Mitchell Kane, Professor of Law, New York University, United States of America; Celina Valls, Adjunct Professor of Law, Universidad Torcuato Di Tella, Argentina. Europe: Edoardo Traversa, Professor of Law, UCLouvain, Belgium; Eduardo Baistrocchi, Associate Professor of Law, London School of Economics, United Kingdom.
History of the Global Tax Symposia
Two book launches at LSE were precursors of the Global Tax Symposia concept. First, Tsilly Dagan, International Tax Policy: Between Competition and Cooperation, Cambridge University Press, 2017. The transcript is available here. Second, E Baistrocchi (ed), A Global Analysis of Tax Treaty Disputes,Cambridge University Press, 2017. The videos are available here.
The LSE Law School (@LSELaw) is an integral part of the School's mission, plays a major role in policy debates and in the education of lawyers and law teachers from around the world.
Some images from the 25 October 2019 event: