From Panama to BEPS: Tax Evasion or Tax Avoidance
Conference Funding Grant
This funding from the Kellogg Institute supports a conference to assess the variety of responses national governments and international organizations have proposed to confront better the ability of international investors and multinational firms to structure their financial holdings and their transactions to avoid, and in some cases evade, national income taxes. The conference is being co-organized by individuals from the Max Planck Institute for Tax Law and Public Finance in Munich (MPI), the Norwegian Center of Taxation (NoCeT) in Bergen, and the University of Notre Dame (ND). It will bring together economists, legal scholars, and accounting scholars to provide a multi-disciplinary discussion of the impact major international and national proposals will have on both developed and developing countries.