Activity: Participating in or organising an event types › Organising a workshop, seminar, course etc. › Scientific
Recent initiatives of the OECD and the EU have announced a clamp-down on aggressive tax planning by multinationals. Moreover, the US have reformed their taxation of corporations, no longer allowing indefinite deferral of taxation by accumulating foreign income off-shore. New fiscal legislation in the Netherlands attempts to combat its role in facilitating international tax avoidance.
These policy initiatives are motivated by current practices of tax avoidance and evasion which are believed to be wide spread. Publications of the Panama Papers and of the Swiss Leaks, by which thousands of international financial constructions of firms and individuals have been brought to daylight, have contributed to this believe. However the size remains unclear. In recent years, a number of researchers have put in a lot of effort of measuring the size of tax avoidance and evasion. This workshop wants to take stock of the current understanding of these issues and to identify the blind spots.