‘Addressing Tax Avoidance beyond BEPS’ Conference


The ELI Italian Hub co-organised a Conference on addressing tax avoidance beyond base erosion and profit shifting (BEPS) at the University of Ferrara, Department of Law on 24 May 2019.

During the various sessions speakers from across the world (presenters came from Chile, Switzerland, Belgium and Singapore to name a few) addressed the importance of new, avoidance-proof, provisions capable of allocating States' right to tax according to value creation by businesses in general, and by the MNEs (Multinational Enterprises) in particular.

The overall situation in Europe in this respect can be considered quite satisfactory (thanks to the implementation of the Anti-Tax Avoidance Directive (ATAD) directive) when compared, for instance, to the Asian scenario, where the lack of any coordination pushed the State to scramble in this respect.    

Digital taxation is the next big challenge European States (and the forthcoming European Commission) shall have to deal with, considering the failure of the Commission's proposals in this respect and the lack of possible and (inclusive) alternatives. In addition, the influence of taxation on business decisions needs to be considered. This is not only a question of debt or equity financing, but also the influence of taxation on corporate risk taking.  


The event is a part of an EU funded project (2017-1-LI01-KA203-000088) directed by Assistant Professor Tanja Kirn, University of Liechtenstein, and was organised by Professor Marco Greggi.


More information about the Conference is available here.