Taxing multinationals in a globalized world
Conference Transparency and Tax Avoidance: Country-by-Country Reporting by Multinational Enterprises, 3-4 November 2022, Prague

Conference Transparency and Tax Avoidance: Country-by-Country Reporting by Multinational Enterprises, 3-4 November 2022, Prague

Transparency and Tax Avoidance: Country-by-Country Reporting by Multinational Enterprises

Conference organized by EU Tax Observatory and CORPTAX at Charles University, Prague, 3-4 November 2022

 

The lack of comprehensive and representative data on MNEs has long impeded a satisfactory analysis of MNEs’ global activities, profits and tax payments. The introduction of Country-by-Country Reporting (CbCR) can be regarded as a major breakthrough in improving corporate transparency and data availability. While CbCR-type reporting standards were first introduced for extractive industries and the financial sector, the recently introduced OECD BEPS Action 13’s minimum standard requires all large MNEs to report on a country-by-country basis to tax authorities. In 2024/25, partial publication of CbCRs will become mandatory for EU MNEs and provide unprecedented data access for researchers. What are the risks and benefits of public disclosure of tax information? What do we know about the quality of the already existing data and what do they reveal about tax avoidance by MNEs? Many researchers already work on or with CbCR data. This conference aims at bringing them together to evaluate the new reporting standard, assess its economic effects, or use CbCR data to analyse MNEs’ behavior, its fiscal consequences and other related research questions. Submissions from all related fields of research are welcome!

We are very happy to announce that two excellent keynote speakers have confirmed their participation at the conference:


Katarzyna Bilicka
Assistant Professor of Economics,
Utah State University

Kim Clausing
Eric M. Zolt Professor of Tax Law and Policy,
UCLA School of Law

To submit your paper to be considered for inclusion in the program, please fill in the following form:

 


Preliminary program

Day 1
13:00-13:30 Coffee and registration
13:30-13:45 Welcome and introduction
13:45-14:30 Keynote 1: Katarzyna Bilicka
14:45-15:00 Break
15:00-16:30 Session 1
16:30-17:00 Break
17:00-18:00 Policy Panel: Risks and benefits of corporate transparency – discussion with stakeholders
19:00- Conference dinner
Day 2
9:15-9:30 Day 2 opening words
9:30-11:00 Session 2
11:00-11:15 Break
11:15-12:00 Keynote 2: Kim Clausing
12:00-12:45 TBD
12:45-13:30 Lunch break
13:30-14:30 Coffee + Poster session (optional)
14:30-16:00 Session 3
16:00-16:10 Concluding remarks

Conference organizers



The EU Tax Observatory is an independent research laboratory hosted by the Paris School of Economics. It conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide. The EU Tax Observatory aims to contribute to the development of knowledge and the emergence of new concrete proposals to address the tax and inequality challenges of the 21st century.



CORPTAX aims to establish how much multinational corporations pay in taxes, to what extent these taxes are paid in tax havens, and which factors drive these patterns. Ultimately, it aims to use theoretical, methodological and empirical innovations to transform the understanding of corporate taxation in a globalised world. The five-year-long project was launched in January 2021 and is funded by the Czech Science Foundation (21-05547M). CORPTAX is based at the Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia.