Holds a bachelor’s degree in economics and a master’s degree in taxation from the University of Sherbrooke.
Mr. Gauthier began his career at the Bank of Canada as an economist in 1987. In 1988, he took up for the first time a position at the Ministère du Revenu du Québec (now the Agence du Revenu du Québec) as a economist.
From 1990 to 1992, he joined the accounting firm Groupe Mallette as a tax specialist. Return to the Quebec Ministry of Revenue in 1992 as a tax economist.
From 1994 and until 2012, Mr. Gauthier held several positions at the Ministry of Finance, including those of Director General of Business Policy and Assistant Deputy Minister of Economic and Fiscal Policy and Head of Crown Corporations.
He continued his career in 2012 at the Minister of the Executive Council as Associate Secretary General responsible for the Secretariat for Strategic Priorities and Projects and from 2014 to 2018 at the Standards, Equity, Health and Safety Committee at work as vice president of finance and administration.
In December 2018, Mr. Gauthier was appointed President and CEO of the Agence du Revenu du Québec.
Vice-President Taxation, Future Electronics
Adams, Steven
Attendance to TaxCOOP2015: Competing when your competitors don’t pay taxes. Insiders’views and solutions-2015
Biography:
Steven Adams is CGA with a Masters degree in Taxation. With over 25 years of experience in corporate taxation, he is recognized for his in-depth knowledge within the field and for his keen creativity, resulting in innovative solutions to a multitude of problems, both in Canada and abroad. He successfully created and developed Taxation departments in Canada and internationally.
2001 Nobel Prize Laureate in Economics and University Professor at Stanford University and Georgetown University
Akerlof, George
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on tobacco
Chair of the Global Alliance for Tax Justice and Senior Economic Policy Advisor of Tax Justice Network Africa
Alemayehu, Dereje
Attendance to TaxCOOP2016: Taxing multinationals in a globalized world
Biography:
Dereje Alemayehu is Chair of the Global Alliance for Tax Justice and Senior Economic Policy Advisor of Tax Justice Network Africa. He also works as a Senior Economic Justice Advisor to Christian Aid and serves as country director in Burkina Faso, Tanzania and Kenya. Mr. Alemayehu is the author of two books, several articles and book chapters as well as regular blog contributions on development policy , the role of the state in development, governance, accountability, tax and development, illicit financial flows. Prior to his work in the development sector, Mr. Alemayehu was a Lecturer at the Free University in Berlin from 1987-1998 where he holds a MA in Development Studies and PhD in Economics.
Director of the movie Fast and Dangerous: A Race to the Bottom, tax expert, author, professor of accounting at the Université du Québec en Outaouais (UQO), cofounder of TaxCOOP.
Alepin, Brigitte
Brigitte Alepin is Fellow of the Ordre des CPA du Quebec, she won a Gemeaux award from the Canadian Academy of Cinema and Television for the movie The Price we pay, inspired from her book La Crise fiscale qui vient (eng: The coming fiscal crisis), and she has been listed on the Global tax 50 of the 50 most influential tax experts in the world.
Professor Alepin teaches taxation at Université du Québec en Outaouais. She is known for her books and her work on tax havens, tax competition, charities, international and environmental taxation. Brigitte Alepin advised governments and international organizations, she served as an expert witness on various committees of the House of Commons and the Senate of Canada and she is a member the National Assembly of France.
Professor, School of Economics and Business, Norwegian University of Life and Science
Alstadsaeter, Annette
Attendance to TaxCOOP2017: The impact of tax competition on MNEs, SMEs and individuals
Biography:
Annette Alstadsæter is Professor at School of Economics and Business, Norwegian University of Life Science. Her research is on tax evasion, tax avoidance, and inequality, in particular when considering the interaction between firms and their owners. She is member of the Norwegian Special Board of Appeal for Petroleum Taxation, board member of the Swedish Expert Group on Public Economics, and board member of the International Institute of Public Finance.
Emeritus Professor of Tax Law and Senior Advisor, Canadian Tax Foundation.
Arnold, Brian J.
Attendance to TaxCOOP2015: It’s legal, but is it moral? Tax morality and its limits
Session: Multilateralism or Unilateralism
Brian J. Arnold is Senior Adviser at the Canadian Tax Foundation, Toronto. He is a graduate of Harvard Law School (J.D., 1969) and taught tax law at a Canadian law school for 28 years. He has been a consultant to various governments, the OECD, and the United Nations. He is co-editor of the Bulletin for International Taxation and the author of several books and articles on tax issues, including (with Hugh J. Ault) Comparative Income Taxation: A Structural Analysis, 3rd edition, published by Kluwer in 2010; and (with Colin Campbell, Michael Hiltz, Richard Marcovitz, Shawn Porter, and James R. Wilson) Timing and Income Taxation: The Principles of Income Measurement for Tax Purposes, 2nd edition, published by the Canadian Tax Foundation in 2015. He is the author of The Arnold Report, a regular feature on the Canadian Tax Foundation website.
Director: Tax Programmes at the African Tax Administration Forum
Baine, Mary
Session: Reforming International Taxation: Participation and Collaboration
Mary Baine is the Director of Tax Programmes at the African Tax Administration Forum. This is an African inter-governmental organisation leading tax administration reform that facilitates peer support among tax administrations by mobilising greater domestic resources through improved efficiency and effectiveness in their operations. Her work includes the supervision of multiple technical assistance engagements that includes but is not limited to; VAT as a flagship tax, and Multiple Country Programmes featuring Transfer Pricing and Exchange of Information Interventions in ATAF’s Technical Assistance Programme.
Prior to this assignment, Ms. Baine served as the Permanent Secretary of the Ministry of Foreign Affairs and Co-operation of the Republic of Rwanda, and as Commissioner-General of the Rwanda Revenue Authority, having risen through the ranks of the different tax departments over a 17-year period.
Former Staff Director and Chief Counsel of the U.S Senate Permanent Subcommittee on Investigations, One of Washington's most powerful women (2011, 2013)
Bean, Elise J
Attendance to TaxCOOP2015 and TaxCOOP2016: Tax competition amid asymmetrical information-2015; How tax transparency could lead to better global tax rules-2016
Biography:
Elise Bean was first hired by Senator Carl Levin (D-MI) in 1985, to serve as an attorney on the U.S. Senate Homeland Security and Governmental Affairs Committee. In 2003, Senator Levin appointed her staff director and chief counsel of the Committee’s Permanent Subcommittee on Investigations, which he chaired.
During her tenure with Senator Levin, Ms. Bean handled a variety of complex investigations, hearings, and legislation, including matters involving money laundering, offshore tax abuse, foreign corruption, unfair credit card practices, corporate misconduct involving derivatives or structured finance, health care fraud, and shell companies with hidden owners.
Investigations headed by Ms. Bean included inquiries into offshore tax avoidance by Apple, Microsoft, and Caterpillar; undeclared UBS, LGT, and Credit Suisse accounts for wealthy U.S. clients; and tax shelter sales by professional firms, including KPMG. In 2014, Senator Levin retired from the Senate, and so did Ms. Bean. She is now co-director of the new Levin Center at Wayne Law School in Detroit.
Ms. Bean graduated Phi Beta Kappa from Wesleyan University in 1978, and received a law degree from the University of Michigan Law School in 1982. She served as a law clerk to the former Chief Judge of the U.S. Claims Court, Alex Kozinski, who later served as the Chief Judge of the Ninth Circuit Court of Appeals. She also worked for two years as a trial attorney with the U.S. Department of Justice Civil Frauds Section.
In 2013 and 2011, the Washingtonian magazine named her one of Washington’s 100 most powerful women. In 2010, Ms. Bean was selected by the National Law Journal as one of Washington’s most influential women lawyers..In 2015, she was included in the Global Tax 50, a list compiled by the International Tax Review of the year’s top 50 individuals and organizations influencing tax policy and practice.
President and CEO, Canadian Chamber of Commerce
Beatty, Perrin
Session: Supporting the Economy and SEMS
The Honourable Perrin Beatty is the president and chief executive officer (CEO) of the 200,000-member Canadian Chamber of Commerce, Canada’s largest and most representative national business association. Perrin is the principal spokesperson advocating the policy positions of the chamber’s members to the federal government, international organizations, the media and the general public. Prior to joining the Canadian Chamber in August 2007, Perrin was the president and chief executive officer of Canadian Manufacturers & Exporters (CME).
A descendant of one of Canada’s most prominent manufacturing families, Perrin grew up in Fergus, Ontario and graduated from the University of Western Ontario in 1971. In 1972, he was elected to the House of Commons as a Progressive Conservative, and in 1979 he was appointed Minister of State (Treasury Board) in the government of Joe Clark. He held six additional portfolios in subsequent Progressive Conservative governments, including National Revenue in 1984, Solicitor General in 1985, National Defence in 1986, Health and Welfare in 1989, Communications in 1991, and Secretary of State for External Affairs in 1993.
In 1994, Perrin joined a number of private sector boards and worked as a consultant in the field of communications. He was an honorary visiting professor with the Department of Political Science, University of Western Ontario, and he wrote a weekly column on government and politics for a major Canadian newspaper. From 1995 to 1999, Perrin was president and CEO of the Canadian Broadcasting Corporation (CBC). Perrin is a former chancellor of the University of Ontario Institute of Technology. In 2013, he received an honorary degree, honoris causa, from Western University. In 2016, Perrin received an honorary degree, honoris causa, from the University of Ontario Institute of Technology.
Perrin has served on a number of Canadian government advisory committees, was a member of the board of directors of the Canadian International Council from 2010-2015, is currently a member of the advisory council of the Canadian Defence and Foreign Affairs Institute, and is a member of the board of directors of Mitsui Canada.
Head of the International Tax Division, Federal Academy of Finance, Federal Ministry of Finance in Berlin
Becker, Katharina
Attendance to TaxCOOP2015: Competition and taxation: A look at the landscape-2015
Biography:
Katharina Becker is head of the International Tax Division of the Federal Academy of Finance in the Federal Ministry of Finance in Berlin. She has a Diploma in Economics and has passed the German Tax Advisor examination. Ms Becker started her career in the tax audit department of KPMG, Düsseldorf. In the German Tax Administration she has had different functions so far, such as the head of the Harmful Tax Competition Division as well as of the Mutual Agreement Procedures- and Advance Pricing Agreements- Division in the German Federal Central Tax Office and as deputy head of the Transfer Pricing- and of the International Tax Policy- Division in the Federal Ministry of Finance.
In 2008 Ms Becker worked for the Task Force on the Common Consolidated Tax Base (CCCTB) at the General Directorate for Taxes and Customs of the EU- Commission in Brussels. Between 2000 and 2003 she was seconded to the Centre for Tax Policy and Administration at the OECD to support the OECD’s project on Harmful Tax Competition.
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on carbon emissions
Biography:
William Becker is a leading authority on energy policy and climate change. He is the executive director of the Presidential Climate Action Project, which develops recommendations for U.S. presidents on the use of executive power to lead the U.S. transition to a low-carbon economy.
Mr. Becker is a senior adviser to several organizations working on U.S. compliance with its commitments under the Paris Accord. His diverse background includes 15 years as a senior official in the U.S. Department of Energy. He is a prolific writer on clean energy and climate action as a guest blogger at the Huffington Post and the author of numerous books and articles on these topics.
Lawyer, Partner and Leader of the Tax Group in Canada, Norton Rose Fulbright LLP
Belley, Dominic
Attendance to TaxCOOP2017: The Debate
Dominic Belley is a tax litigator in Montreal. He has appeared as lead counsel in civil, criminal or constitutional matters in more than 100 cases, for the account of clients in 7 out of 10 Canadian provinces. He has argued 4 cases before the Supreme Court of Canada between 2012 et 2017. His areas of practice include income tax, goods and services tax, fuel tax, collection measures, access to tax information, judicial review and rectification.
He teaches tax law at the University of Sherbrooke and the Quebec Bar School. He has published and given speeches in Canada, the U.S., the U.K. and France. He has law degrees from McGill University.
Canadian computer scientist, expert in artificial neural networks and deep learning, Co-recipient of the 2018 ACM A.M. Turing Award
Bengio, Yoshua
Session: Taxation and the Society of the Future, Embracing AI and Robots
Yoshua Bengio is recognized as one of the world’s leading experts in artificial intelligence and a pioneer in deep learning notably for its neural networks rebirth.
Professor at the Université de Montréal since 1993, he is also the founder and scientific director of Mila – Quebec Artificial Intelligence Institute, the world’s largest university-based research group in deep learning. In addition, he holds a Canada CIFAR AI Chair, co-directs the Learning in Machines and Brains program of the Canadian Institute for Advanced Research (CIFAR) as a Senior Fellow and acts as scientific director of IVADO.
In 2018, Yoshua Bengio ranked as the computer scientist with the most new citations worldwide, thanks to his many high-impact contributions. Then, he earned the prestigious Killam Prize. At the same period, he received the ACM A.M. Turing Award, “the Nobel Prize of Computing”, jointly with Geoffrey Hinton and Yann LeCun for conceptual and engineering breakthroughs that have made deep neural networks a critical component of computing. He is Fellow of both the Royal Society of London and Canada. Concerned about the social impact of AI, Yoshua Bengio actively contributed to the Montreal Declaration for the Responsible Development of Artificial Intelligence.
Columnist and journalist
Bérard, Diane
Co-animator TaxCOOP2020
Session: Matinée QC
Chairman of the Committee on Public Finance from June 2, 2014 to August 23, 2018 : Le phénomène du recours aux paradis fiscaux : observations, conclusions et recommandations
Bernier, Raymond
Session: Matinée QC
Born in Quebec on November 6, 1952, son of Maurice Bernier, locomotive engineer, and Colette Ruel.
Obtained a college diploma in administration from Cégep de Limoilou in 1972 and a bachelor’s degree in administration from Laval University in 1975.
Financial management agent from 1975 to 1978, interim director of the Service de la Cotisation from 1978 to 1983 and directeur Santé et Sécurité, in 1990 and 1991, at the Commission de la santé et de la sécurité au travail. Socioeconomic research and planning officer at the Secrétariat du Conseil du trésor in 1983 and 1984, at the Ministry of transport from 1984 to 1986 and at the Minister of Revenue from 1986 to 1990 and from 1991 to 2003.
Member of the Political Commission of the Liberal Party of Quebec, region of Québec, from 1994 to 2003 and president of the Club de réforme. city councilor and substitute mayor of the City of Saint-Augustin-de-Desmaures from 1989 to 1997. Liberal Party candidate defeated in La Peltrie in 1994. Elected deputy of this party in Montmorency in 2003. Parliamentary assistant to the Minister of Revenue of 21 May 2003 to March 2, 2005 and to the Minister of International Relations and the ministre responsable de la Francophonie from March 2, 2005 to February 21, 2007. Defeated in 2007. Chief of staff to the Minister of International Relations, Monique Gagnon-Tremblay, in 2007 and in 2008. Reelected in Montmorency in 2008. President of the Committee on Culture from January 15 to September 14, 2009, then of theCommittee on Citizen Relations from September 15, 2009 to August 1, 2012. Defeated in 2012. Elected in Montmorency in 2014. Chairman of the Committee on Public Finance from June 2, 2014 to August 23, 2018. Did not run the elections in 201
Vice-President, Finance and Taxation at the Caisse de dépôt et placement du Québec
Bossé, Steve
Session: Identifying Tax Havens
Steve Bossé has been Vice-President, Finance and Taxation at the Caisse de dépôt et placement du Québec (CDPQ) for six years and has practised in the field of taxation for over 15 years. Mr. Bossé has extensive experience in creating value-added internal tax services and has acquired expertise in all areas of international tax planning, such as corporate reorganizations, transfer pricing, as well as cross-border mergers and acquisitions, around the world. In addition to assuming his role of Vice President, Finance and Taxation, his responsibilities have recently been extended so that the teams responsible for financial governance, process optimization and financial performance now report to his leadership. The mandate of Mr. Bossé and his extended team will focus on simplifying the operations of the CDPQ as well as maximizing synergies between the Finance and Tax departments.
A Chartered Professional Accountant (“CPA”) in Québec, Mr. Bossé has completed CPA Canada Fundamental Tax Program courses and is a member of the Tax Executives Institute, Inc. The CDPQ is a long-term institutional investor that manages funds mainly from public and parapublic pension and insurance plans. Its net assets amounted to CDN$333B as of June 30, 2020. One of the largest institutional fund managers in Canada, the CDPQ invests in major financial markets, as well as in private placements, infrastructure and real estate, and global private credit.
Governor of Kansas
Brownback, Sam
Attendance to TaxCOOP2015: From global to local competition: when tax competition hits close to home
Biography:
Governor Sam Brownback was born in Garnett, Kansas to Robert and Nancy Brownback in 1956. He quickly learned the value of hard work, responsibility, and family at a young age while working with his sister and brothers on their family farm near Parker, Kansas. He began his career in leadership when he was elected state president of the Future Farmers of America, and then the national vice-president of the FFA.
After graduating from Prairie View High School in 1974, Sam attended Kansas State University. He received his Bachelor of Science in Agricultural Economics in 1978, and went on to the University of Kansas Law School.
Four years later he became the youngest Secretary of the Kansas Department of Agriculture in state history.
In 1994, Sam was elected by Kansans to Congress from the Second District. Two years later, he won a seat in the U.S Senate, and served there until 2010.
In 2010 Sam returned to his roots in Kansas where he was elected governor. In his second term, Sam and his administration aim to grow the Kansas economy by lowering the tax burden for small businesses and encouraging U.S. companies to explore corporate opportunities in Kansas.
Governor Brownback is working to make Kansas the best state in America to raise a family and grow a business.
Director, Public Service and Performance, Governance Global Practice, World Bank
Brumby, Jim
Attendance to TaxCOOP2016: Tax competition: an unleveled playing field for developing countries?
Biography:
Jim Brumby began as Director on March 1, 2015. He previously served as the Practice Manager for the EAP region based in Jakarta, Indonesia and as the Sector Manager and Lead Economist for the Indonesia country program. Throughout his professional life he has been engaged in public management reform at the state, national, and international levels, joining the Bank in 2007 where he had a leading role in public financial management reform in the Poverty Reduction and Economic Management group. In 2009 he was appointed Sector Manager, Public Sector & Governance, with line responsibility for the Vice Presidency’s staff working on a number of critical areas in governance including anticorruption, legal and judicial reform, public financial management, and civil service reform. His experience also spans a number of managerial positions in IMF, OECD, and Victoria State Government in Australia.
Associate Professor, H.Heward, Stikeman Chair in Tax Law, Mc Gill University, Global Tax 50
Christians, Allison
Attendance to TaxCOOP2016: Competition and taxation:Debate-2016; A look at the landscape-2015
Biographiy:
Allison Christians is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law. She formerly taught in the United States, and is frequently invited to present lectures and participate in conferences across Canada, the United States, and Europe. A recognized expert in U.S., Canadian, and international taxation law, Professor Christians is known especially for her work on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms.
She has written numerous scholarly articles, essays, and book chapters, as well as editorials, columns, and articles in professional journals, addressing a broad array of topics involving national and international tax law and policy. Recent research focuses on the role of activists in reforming disclosure rules for multinational companies, evolving international norms of cooperation and competition, and the relationship between taxation and human rights.
Professor Christians also engages on topics of tax law and policy via social media with her Tax, Society, and Culture blog and on twitter: @taxpolblog.In 2015, she was included in the Global Tax 50, a list compiled by the International Tax Review of the year’s top 50 individuals and organizations influencing tax policy and practice.
THORMUND MILLER AND WALTER MINTZ PROFESSOR OF ECONOMICS AT REED COLLEGE
Clausing, Kimberly
Session: Panel of Experts: The Taxation Race: The Current Situation
Kimberly Clausing is presently the Thormund Miller and Walter Mintz Professor of Economics at Reed College. In 2021, she will become a Professor of Tax Law and Policy at UCLA School of Law. Her research studies the taxation of multinational firms. She has published numerous articles in this area, and she is the author of Open: The Progressive Case for Free Trade, Immigration, and Global Capital (Harvard University Press, 2019). Professor Clausing has received two Fulbright Research awards (to Belgium and Cyprus), and her research has been supported by external grants from the National Science Foundation, the Smith Richardson Foundation, the International Centre for Tax and Development, the U.S. Bureau of Economic Analysis, and the Washington Center for Equitable Growth. She has worked on economic policy research with the International Monetary Fund, the Hamilton Project, the Brookings Institution, the Tax Policy Center, and the Center for American Progress. She has testified before both the House Ways and Means Committee and the Senate Committee on Finance. Professor Clausing received her B.A. from Carleton College in 1991 and her Ph.D. from Harvard University in 1996.
Chief Executive of the Tax Justice Network
Cobham, Alex
Session: Citizen’s Discussion Night 1
Alex Cobham is an economist and chief executive of the Tax Justice Network. He is also a founding member of the steering group of the Independent Commission for the Reform of International Corporate Taxation (ICRICT), and of the technical advisory group for the Fair Tax Mark. His work focuses on illicit financial flows, effective taxation for development, and inequality. He has been a researcher at Oxford University, Christian Aid, Save the Children, and the Center for Global Development, and has consulted widely, including for UNCTAD, the UN Economic Commission for Africa, DFID, and the World Bank.
Alex has recently published two books: The Uncounted (John Wiley/Polity Press), and Estimating Illicit Financial Flows (Oxford University Press, with Petr Jansky).
ITT/Terry Sanford Professor of Public Policy Studies, Duke University and author "Paying the Tab"
Cook, Philip
Attendance to TaxCOOP2016:To broaden the overall tax base: to tax for the promotion of public goods, the tax on tobacco
Director and Writer, The Price We Pay, Suviving Progress, Corporation
Crooks, Harold
Sesssion: After Movie Panel
Harold Crooks is a director and writer, best known for The Price We Pay (2014), Surviving Progress (2011) and The Corporation (2003). He is a recipient of a Prix Gémeaux and a Genie Award of the Academy of Canadian Cinema and TV; a Gold Hugo at the Chicago International Film Festival (Best Documentary); a Leo Award for Best Screenwriter [Documentary] of Motion Picture Arts and Sciences Foundation of B.C.; and a National Documentary Film Award (Best Writing) at Hot Docs 1996. The Price We Pay was a New York Times’ Critics Pick and was voted Best Canadian Documentary by the Vancouver Film Critics’ Circle. His expose Dirty Business was on a Financial Post’s list of the five best business books in North America in 1983.
Chief of Staff and Parliamentary assistant to Corinne Lepage
Damerval, François
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on carbon emissions
Biography:
François Damerval holds a Master 2 in Business Management specializing in Corporate Social Responsibility.
Chief of Staff since 2008 and Parliamentary Assistant to Corinne Lepage at the European Parliament 2009-2014, and worked on nuclear issues in the ENVI (Environment, Public Health, and Food Safety) and ITRE (Industry, Research, and Energy).
Professor, Chair in Tax Law, University of Leeds
De La Feria, Rita
Attendance to TaxCOOP2016:Taxing multinationals in a globalized world-2016
Biography:
Rita de la Feria is Professor and Chair of Tax Law at the University of Leeds, and an International Research Fellow at the Oxford University Centre for Business Taxation (2012 – ), and visiting professor at the university of Lisbon (2010 – ). She was Tax Policy and Legal Adviser to the Portuguese Government (2011-2012), and a tax advisor to the Government of East Timor, with responsibility for drafting a new VAT law for the country (2015-2016).
SENIOR RESEARCH FELLOW, MERCATUS CENTER, GEORGE MASON UNIVERSITY
De Rugy, Veronique
Attendance to TaxCOOP2016: The debate
Sesion: ISF Debate
Veronique de Rugy is a senior research fellow at the Mercatus Center at George Mason University. Her primary research interests include the U.S. economy, the federal budget, homeland security, taxation, tax competition and financial privacy. Her popular weekly charts, published by the Mercatus Center, address economic issues ranging from lessons on creating sustainable economic growth to the implications of government tax and fiscal policies. She has testified numerous times in front of Congress on the effects of fiscal stimulus, debt, deficits and regulation on the economy.
Her work has been featured in the New York Times, Washington Post, Wall Street Journal, CNN International, Stossel, 20/20, C’SPAN’s Washington Journal, and the Fox News Channel.
Associate Professor in law at EDHEC Business School, France.
Deglaire, Emmanuelle
Emmanuelle Deglaire is Associate Professor of law at EDHEC Business School, France. She is specialized in both business law and tax matters. She received her Ph.D. working on taxation of French partnerships with Proffesor Maurice Cozian. She left her work as a solicitor to join EDHEC in September 2009 where she is a faculty member. She is teaching legal & tax matters, with a very personal pedagogical style developed over the years to perfectly match her audience: from Bachelor students up to executive programs. She is also a member of the EDHEC Augmented Law Institute where she works both on the impact of new digital tools on tax administration and tax law, and on the impact of the digitalization of the economy on the tax system, with special focus on taxation of data.
Director of Tax, Taxamo
Deschartes, Iman
Iman is Head of Tax with Taxamo, a global digital VAT/GST compliance solution. As an international tax advisor with a career spanning some 20 years, shehas previously worked in France, Luxembourg, and the United Kingdom on numerous large projects involving tax structuring, supply chain analysis, and tax reform proposals.
Since 2013 Iman has been focusing on the new place of consumption rules regarding VAT/GST on online sales worldwide and the various collection mechanisms with a focus on the role of Marketplaces. As such, she has extensive knowledge of globallegislations including countries such as Albania, Australia, New Zealand, India, Russia, South Korea, South Africa, Taiwan, Turkey, UAE, Saudi Arabia, Bahrain, Belarus, Singapore, Malaysia, Chile and Mexico.
Iman played a key role in the design of Taxamo’s market-leading global digital VAT/GST compliance solution that was brought to market in 2015.
Commissionner, Department of Economic Policies and International Taxation, UEMOA
Diagne, Mamadou Makhtar
Attendance to TaxCOOP2017: Tax cooperation: experiences and challenges in Africa
Biography:
Mamadou Makhtar Diagne has been Commissioner for Economic Policies and Internal Taxation of the Commission of the West African Economic and Monetary Union since May 2017. Previously, he was Director of Private Sector Support at the Ministry of Economy and Finance of Senegal. He has served on the Board of Directors and the Audit Committee of the Banque de l’Habitat of Senegal and on the Technical Committee of the Accelerated Growth Strategy in addition to coordinating the Economic Growth Program of USAID.
Deputy Secretary General, CREDAF
Diallo, Ismaïla
Attendance to TaxCOOP2017: Tax cooperation: experiences and challenges in Africa
Biography:
Ismaïla Diallo is a Tax and Properties Inspector working for the public administration of Senegal since 2005. He has led the Research Bureau of the General Tax Administration during five years, from January 2009 to March 2014, before being nominated as Technical Adviser at the Ministry of Economy, Finance and Planning where he was dealing with important topics like Domestic Resource Mobilization issues (Tax Policy and Administration, Illicit financial flows, etc.).
Ismaila has been moved to the Senegalese Embassy in Paris where he is appointed First Counsellor and put at the disposal of the Centre de Rencontres et d’Etudes des Dirigeants des Administrations fiscales (CREDAF) first as Senior Technical Adviser (from November 2016 to May 2017) and then as Deputy General Secretary (since May 2017). Note that he has worked for the CREDAF in the past, especially as one of the experts who elaborated the Guiding Book on Tax Expenditures.
Professor, Department of Philosophy, Université de Montréal
Dietsch, Peter
Attendance to TaxCOOP2015: Competition and taxation: a look at the landscape-2015
Session: Animator: Citizen’s Discussion Night 1
After a postdoctoral stay at Créum in 2004-2005, Peter Dietsch has been, since August 2005, professor in the philosophy department of the University of Montreal. He teaches philosophy in the fields of ethics, politics and economics.
His main research interests converge on questions of distribution in economic and social ethics and are organized around two axes. The first fits into the literature of distributive justice. Mr. Dietsch works in particular on the question of the distribution of the cooperative surplus between the various contributors to the production process.
He also works to provide answers to certain questions that are central to the contemporary debate on liberal egalitarianism, such as the moral justification for the influence of talent or certain systemic factors on the well-being of members of society.
His second line of research touches on questions of a more applied nature. Although distributive justice is linked in many ways to economic issues and their institutionalization, this link is often overlooked by contemporary political philosophy. A good example is the tax system. Although distributive justice theories regularly make use of the tax system as a tool for redistribution, they rarely analyze how that system works and the implications of that functioning for distributive justice itself. In this context, Mr. Dietsch is currently working on a normative assessment of the phenomenon of tax competition, i.e. competition between states or other jurisdictions to lower their tax rates to attract capital from elsewhere.
Mr. Dietsch has authored or co-authored numerous articles in professional journals and book chapters. His book, Catching Capital – The Ethics of Tax Competition, was published on August 20, 2015.
Director of Legislation and Litigation Studies, Ministry of Economy and Finance, Senegal
Diop, El Hadji Ibrahima
Attendance to TaxCOOP2016: Taxing multinationals in a globalized world-2016
Biography:
Director of Legislation and Litigation Studies, Ministry of Economy and Finance, Senegal. His previous positions include Inspector and Auditor, Senior Tax Inspection Team, Department of Tax Inspection and Investigation, and Chief of Inspection, Tax Department. Mr. Diop has a Master’s degree in Economics, Université de Dakar; postgraduate studies in taxation, École Nationale d’Administration et de Magistrature, Senegal; and postgraduate studies in Accounting, École Nationale Supérieure Universitaire de Technologie, Senegal. Mr. Diop was a member of the Committee.
Professor, Université Paul Valéry
Djouldem, Mohamed
Attendance to TaxCOOP2017: Let’s start planning for the future
Biographie:
Mohamed DJOULDEM is a lecturer in political science at the Université Paul Valéry in Montpellier and a researcher at UMR 5281. He co-authored (avec Yves Saillard and Philipe Warin), Lutter contre le non-recours: un révélateur du renouvellement des politque publique in ODENORE, L’envers de la fraude.Le scandale du non-recours. Paris, La Découverte, 2012, (with Christian de Visscher and Geneviève Tellier), Les réformes des finances publiques. Les enjeux politiques et gestionnaires. Brussels, Bruylant, 2014 and La contestation de la fiscalité des entreprises.Analyse d’une mobilisation contre la contribution foncière des entreprises. Management & Public Management, 2016/1 (volume 4 / n ° 3), p.37-74. He is also the author of several chapters in collective works, notably, The Evolution of Parliamentary scrutiny in France. In LM Imbeau & F. Stapenhurst (Eds): Parliamentary control of public finance in Francophone Countries, Ottawa: Canadian Audit and Accountability Foundation, 2017. He teaches the geopolitics of international finance, international political relations and public policies and their protestors. His current research focuses on the internationalization of public finances, poverty reduction policies and environmental policies.
Finance Minister Cabo Verde (2006-2016)
Duarte, Cristina
Attendance to TaxCOOP2016: Tax competition, tax coordination and tax cooperation in a globalized world
Biography:
An MBA graduate in international finance and emerging financial markets obtained in the United States of America, Cristina Duarte is a polyglot who master five languages: French, English, Portuguese, Italian, and Caboverdiano. Furthermore, she can showcase an equally diversified professional experience. She started her career in the Cape Verdean public administration as Director-General of studies and planning in the Ministry of Rural Development, before becoming later on an international consultant for the FAO, the UNDP and the World Bank. In 2006, in her new capacity as Minister of Finance and Planning, she was able to closely imbue herself with the functioning and the challenges of the ADB in her quality as Governor of the institution, which allowed her also to monitor the activities of the institution.
To a large extent, it was under her impulse that Cape Verde, a country whom many skeptically regarded as not viable at the time of its independence, in 1975, upgraded from the status of one of the least developed countries (LDCs) to reach that of a middle-income country, achieving such a remarkable feat despite being a country devoid of natural resources and confronted with a harsh climatic environment. In addition to her work in the public sector, she also has had a solid experience in the private sector as prior to becoming Minister in her native country, she was one of the leading Africans executives at the prestigious private bank, The Citibank, for which she served in its Kenyan and Angolan branches up to the position of Vice President in charge of Corporate and Investment Banking.
Professor, Administration Faculty, Sherbrooke University
Dugas, Marie-Thérèse
Attendance to TaxCOOP2017: Forum for the future-2017
Biography:
Professor, Administration Faculty, Sherbrooke University
Marie-Thérèse is CPA, CA, and professor at the University of Sherbrooke at the Administration Faculty most particularly in the Tax Department in International Taxation.
She is a polyvalent financial and tax specialist with global expertise in international taxation and transfers pricing.
Marie-Thérèse gained her diversified experience in Canada, USA and Germany respectively in international taxation, transfer pricing, tax advisory, and teaching.
Entrepreneur and Founder of Pur Vodka
Duvernois, Nicolas
Session: Supporting the economy and SEMS
Entrepreneur at heart, Nicolas has always been full of ideas. In 2006, after going through a catastrophic first experience in business, he decided to launch Pur Vodka. He is now internationally recognized as both the producer of one of the world’s finest vodkas and trendiest gins, but also as an inspiring leader for aspiring young entrepreneurs. His motto: Cheers to crazy ideas!
Cofounder or the Revue française de finances publiques and Professor at the Sorbonne Law School
Eclassan, Marie-Christine
Attendance to TaxCOOP2018: The débate
Session: Judge for the debates
Biography:
Marie-Christine Esclassan is a Knight in the French Legion of Honour and has published several books:
Manuel de finances publiques, Paris, Lextenso Éditions, 17th edition, 2018, in collaboration with M.Bouvier;
Manuel de droit fiscal, Paris, Édit. Universitaire 2000;
L’administration fiscale, PUF, 1988; numerous articles.
She has participated in numerous international colloquiums and has directed numerous doctoral dissertations.
Global Director of the World Bank Group’s Macroeconomics, Trade and Investment Global Practice (MTI)
Estevão, Marcello
Session: Multilateralism or Unilateralism
Marcello de Moura Estevão Filho is the Global Director of the World Bank Group’s Macroeconomics, Trade and Investment Global Practice (MTI).
In this position, Mr. Estevão leads a large team of country economists, macroeconomists, and fiscal policy, debt, and macro-modeling experts. He is responsible for overseeing the delivery of the global analytical work on fiscal policy, debt policy, and economics of climate change; for coordinating the strategic direction of MTI and implementing it; for shaping and overseeing MTI’s country/regional programs in Latin America and the Caribbean, Africa, and the Middle East; and for mobilizing staff to work more effectively across Equitable Growth, Finance and Institutions (EFI) and other Global Practices.
Before joining the Bank, Mr. Estevão was Deputy Minister for International Affairs at the Ministry of Finance in Brazil until end-December 2018 and served as Brazil’s G20 Deputy. He also served as the Chairman of the Board of Directors of the New Development Bank (Shanghai) and member of FUNCEF’s Board of Directors. Prior to this position, he worked at Tudor Investment Corporation as the chief-economist for North America and Oceania, at the International Monetary Fund (IMF)—as mission chief to Peru, Nicaragua and Barbados; and deputy chief of the Regional Studies Division, the North American Division, and the Latin-Caribbean Division, after working on several European countries and the Euro Area—and at the Research and Statistics Division of the Federal Reserve Board in Washington, DC, as a researcher and member of the Green Book forecast team.
Mr. Estevão is Brazilian, holds a PhD in Economics from MIT, Cambridge, MA, and has published extensively in referred journals, books, policy reports, and the print media.
Assistant Professor, College of Law, Hamad Bin Khalifa University(HBKU)
Ezenagu, Alexander
Dr Alexander Ezenagu is currently an Assistant Professor in the College of Law at Hamad Bin Khalifa University (HBKU), Qatar. As a trade and international tax law expert, he specializes in international tax law, domestic taxes, tax avoidance and commercial aspects of illicit financial flows, trade and investment advisory. He obtained his Ph.D. in international tax law from McGill University, Canada, and holds a Master of Law degree (LL.M) from the University of Cambridge, United Kingdom.
As a researcher, Alexander focuses on tax law and policy issues, with emphasis on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms.
Senior Policy Expert in International Tax and Environmental Taxation, Green Fiscal Policy Network
Falcao, Tatiana
Tatiana Falcão is a senior policy expert in international tax and environmental taxation. She is a frequent contributor to the work of the United Nations, most recently acting as the manager of the Green Fiscal Policy Network at the United Nations Environment Program. She has previously worked in the secretariat of the United Nations Committee of Experts on International Cooperation
in Tax Matters.
She is a member of the United Nations’ Subcommittee on environmental Taxation, and a member of the BEPS Monitoring Group (BMG). As independent expert to the BMG, she has made numerous public appearances before the OECD during the BEPS Project, and most recently, at the debates concerning the tax challenges of the digitalization of the economy, to portray developing country approaches. Tatiana’s academic work, published in numerous books, articles and scientific papers, focuses primarily on international environmental taxation and the development of policies that aim to curb carbon emissions on a cross-border basis. Tatiana has a monthly column on emerging economy issues in Tax Notes International and is a regular commentator in international tax topics. Her most recent book “A Proposition for a Multilateral Carbon Tax Treaty” was published by the IBFD in 2019.
In 2019 Tatiana was named by the International Fiscal Association’s Women in Tax Committee one of the top 40 women-lawyers who have shaped international taxation over the last 100 years.
Tatiana is a graduate of the Vienna University of Economics and Business (AU, Ph.D), University of Cambridge (UK, LL.M), and New York University (USA, LL.M).
Associate Professor of Law, Georgetown University
Faulhaber, Lilian
Attendance to TaxCOOP2016: How to tax wealth more efficiently? Other tax instruments
Biography:
FAULHABER, LILIAN Associate Professor of Law, Georgetown University
Lilian V. Faulhaber is an Associate Professor at Georgetown University Law Center. Before joining the Georgetown faculty in 2015, she was an Advisor to the Base Erosion and Profit Shifting (BEPS) Project at the Organisation for Economic Co-operation and Development. Prior to working at the OECD, she was an Associate Professor at Boston University School of Law, where she won the Michael W. Melton Award for Teaching Excellence. Professor Faulhaber was an associate at Cleary Gottlieb Steen & Hamilton LLP in New York and clerked on the U.S. District Court for the District of Massachusetts. She is a graduate of Harvard College, Cambridge University, and Harvard Law School, where she was editor-in-chief of the Harvard International Law Journal. Professor Faulhaber teaches courses on federal income taxation, international business transactions, and taxation in the European Union, and she has published articles on international taxation, tax avoidance, charitable giving, and European Union law.
Reporter, Journalist, l'OBS
Fay, Sophie
Attendance to TaxCOOP2018: Rising star cocktail
Session: Panel of Experts: Cooperation and Tax Competition
Sophie Fay joined L’OBS (Le Nouvel Observateur at the time) in May 2008. She is editor in chief of the business section of this news magazine. L’OBS is the leading French weekly, with a circulation of half a million copies. Before joining Le Nouvel Obs, she worked two years at Le Figaro, for the business section, as editor in chief of the feature page, and spent nine years at Le Monde, as a reporter for the business section and for the political section. She started as a journalist for Option finance and Les Echos. She graduated from Sciences Po in Paris in 1988 and from the London School of Economics and Political Science in 1990.
Deputy Secretary of Economy and Finance, Uruguay
Ferreri, Pablo
Biography:
Pablo Ferreri is Vice Minister of Economy and Finance in Uruguay since March 2015 and was the General Director of the Revenue and General Tax Directorate (DGI) from 2010 to 2014. A public accountant, Ferreri graduated from the School of Economics and Administration of the University of the Republic, Uruguay, and holds a Master’s degree in Tax Law from the University of Montevideo. He served as president of the Inter-American Center of Tax Administrations (CIAT) (2010-2011). Ferreri currently teaches courses at the School of Economics and Administration of the University of the Republic and the University of Montevideo.
Chairman, Council Economic Advisor, Executive Office of the President of the United-States
Furman, Jason
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on tobacco
Assistant Commissioner, International, Large Business and Investigations Branch, Canada Revenue Agency
Gallivan, Ted
Session: Tax Administration in the COVID Area
Ted was appointed to the position of Assistant Commissioner, Compliance Programs Branch on January 18, 2016. Until that appointment, he was the Deputy Assistant Commissioner of that branch and, in 2013/2014, the Deputy Assistant Commissioner of the Taxpayer Services and Debt Management Branch.
Ted began his career with Customs and Excise at the GST Interim Processing Centre in 1991 as a summer student. He then returned to the CRA and held progressively more senior positions in the former Assessment and Collections Branch.
Ted holds a Bachelor of Arts in Political Science from Concordia University. Ted is an avid runner, just not a very fast one.
Senior researcher at the Institute for Advanced Studies in Vienna (IHS), Competence Center Insight Austria
Gangl, Katharina
Session: Revenu Québec
Katharina Gangl received her Diploma and PhD in Economic Psychology at the University of Vienna, Austria and held research positions at the Queensland University of Technology, Australia, the Zeppelin University, Germany and the University of Goettingen, Germany.
The goal of her work is to gain a better understanding about how public and private institutions can influence cooperative behavior among individuals. Dr. Gangl tackles this problem empirically, based on a multi-method approach including neurophysiological-, field-, laboratory, and online experiments as well as survey and qualitative interview studies. She gained an international reputation as an expert in cooperation with public authorities and law compliance, in particular tax compliance.
In her interdisciplinary studies, she examines how control, punishment, fairness, trust, knowledge or social norms affect tax honesty. In the last years, Dr. Gangl is particularly interested in the tax compliance of the wealthy and powerful. She publishes her work in international scientific journals and books and is often invited to scientific and practitioner conferences.
She collaborates with international organizations, Institutions of the European Union and public administrations all over the world.
Director of the Fiscal Affairs Department of the International Monetary Fund.
Gaspar, Vitor
Vítor Gaspar is a Portuguese economist and former politician, who served as Minister of Finance and Minister of State from June 2011 to July 2013. Since 2014 he is the director of the Fiscal Affairs Department of the International Monetary Fund. He holds a degree in economics from the Universidade Católica Portuguesa (UCP) in 1982. He received a PhD in economics from the Universidade Nova de Lisboa in 1988. He was the director-general for research at the European Central Bank for six years. Then he became an adviser to the Bank of Portugal, having been from 2007 Director-General at the Bureau of European Policy Advisers (ERI) with the President of the European Commission.
Director General, Small and Medium Enterprises Directorate, Compliance Programs, CRA
Gill, Harry
Session: CRA
Harry began his career in the Canada Revenue Agency (CRA) as an Income Tax and GST auditor in 1998 at the Ottawa Tax Services Office. Harry moved to CRA headquarters in 2004, and has since held various positions with increasing levels of responsibility within the Domestic Compliance Programs Branch. Since May 2018, he has been the Director General of the Small and Medium Enterprises Directorate. Harry holds a Bachelor of Commerce (Accounting) from the University of Ottawa and is a Chartered Professional Accountant (CPA, CMA).
Quebec's Finance Minister
Girard, Eric
Eric Girard brings to the table 25 years of experience in the field of investment and financial markets and, up to very recently, he was treasurer of the National Bank. Passionate about economics and a sports enthusiast, Eric pledges to work tirelessly for Québec. He is ready to rise to the challenges of the economy and to create wealth for all Quebecers.
Professor and holder of the Chaire de recherche en fiscalité et en finances publiques (CFFP), Université de Sherbrooke
Godbout, Luc
Attendance to TaxCOOP2015: Déjeuner du Québec Portrait d’une fiscalité québécoise adaptée au Québec du 21e siècle-2015
Session: Matinée QC
Luc Godbout is Director of the Taxation Department at the University of Sherbrooke and holder of the Chaire de recherche en fiscalité et en finances publiques (CFFP). In addition to his interest in comparative taxation, Mr. Godbout has devoted his recent research to tax structure, the impact of the aging population on public finances and public pension plan funding. He co-directs the publication of the book Le Québec Économique at Presses de l’Université Laval and has penned economic news articles in the Canadian Tax Journal, Canadian Public Policy, Revue de droit fiscal, Revue de planification fiscale et financière, Revue française de finances publiques and Tax Notes International.
Professor at the Department of Law of Umeå University, Sweden
Gunnarsson, Åsa
Session: Citizen’s Discussion Night 2
Åsa Gunnarsson serve as professor of tax law and jurisprudence at Umeå University. She started her career in tax administration but shifted to academia and a theoretical approach on tax issues. Her thesis on tax equity, published in 1995, became a part of the Nordic tax law doctrine. A visiting fellowship in Wellington, New Zealand, gave the entrance to international collaborations. She has initiated and participated in many networks that applies critical perspectives on the relationship between law and society. She is a founder of the generously granted network, Feminist Studies on Taxation and Budgeting (FemTax). The activities and publications initiated by FemTax have been a part of the evolving interest on the structural impact that tax laws have on gender equality. During 2015-2019 Åsa Gunnarsson coordinated a Horizon2020 project, titled Revisioning the ‘Fiscal EU’: Fair, Sustainable, and Coordinated Tax and Social Policies (FairTax). The project had an impressive dissemination output and a high impact among European stakeholders.
Åsa Gunnarsson has written extensively on tax policy and the law, tax fairness, the tax/benefit interface, gender equality and taxation, social citizenship and gender equality law. She has published in the academic format of scholarly articles and books, as well as columns, essays and reports. She is frequently invited to present papers, give lectures and participate in conferences outside Sweden. Her present research projects have quite diverging topics; a book on jurisprudence and legal dogmatics is in progress, as well as couple of articles on the relation between human rights, taxation and gender equality from a global perspective.
Professor at the Faculty of Law, Université Laval
Haghgouyan, Khashayar
Session: Matinée QC
Khashayar Haghgouyan is an assistant professor of tax law at the Faculty of Law, Université Laval. Member of the Quebec Bar since 2003, he holds a bachelor’s degree in civil law from the University of Montreal. He completed a master’s degree in law, taxation option, from the Faculty of Law of the University of Montreal in collaboration with HEC Montreal. He also obtained a master’s degree in international tax law from the renowned New York University School of Law, for which he was awarded the Gerald L. Wallace scholarship.
After a judicial internship at the Federal Court, he began his career as a tax lawyer with two of Canada’s most prestigious law firms. He advised the federal and Quebec tax authorities and represented them before in legal proceedings, including the Supreme Court of Canada in the case Quebec (Agence du Revenu) v. AES Environmental Services inc., 2013 CSC 65. When he was hired at Laval University, he held the position of Director of Business Interpretation at Revenu Québec.
Managing editor, International Tax Review
Haines, Anjana
Attendance to TaxCOOP2017: What about great entrepreneurs? What do they think about taxes?-2017
Session: Multilateralism or Unilateralism
Anjana Haines is the managing editor of the International Tax Review. Based in London, ITR is the leading service for tax professionals, offering insight and analysis in international tax matters, as well as reporting on the biggest developments worldwide.
ITR’s portfolio includes a website, monthly magazine, social media, and a host of supplements and guides including the well-respected World Tax guide.
Attendance to TaxCOOP2017: What about great entrepreneurs? What do they think about taxes?
Biography:
Nick Hanauer is one of the most successful entrepreneurs, investors and managers in the Northwest. Hanauer is a co-founder and partner in Seattle-based venture capital firm, Second Avenue Partners. In 2015, he also founded Civic Ventures, a small group of political troublemakers devoted to ideas, policies, and actions that catalyze significant social change. Nick is also actively involved in a broad variety of civic and philanthropic activities. He co-founded the League of Education Voters; a non-partisan statewide political organization focused on promoting public education. Nick published the national bestsellers in politics “The True Patriot” and “The Gardens of Democracy” with co-author Eric Liu.
Director of Financing for Sustainable Development Office, United nations' Department of Economic and Social Affairs
Hanif, Navid
Session: Multilateralism or Unilateralism
Mr. Navid HANIF joined the United Nations Department for Economic and Social Affairs (UNDESA) in 2001. From 2001-2003 he was Senior Policy Adviser in the Division for Sustainable Development and member of the team for the World Summit on Sustainable Development held in Johannesburg in 2002.
He later joined the office of the Under-Secretary General for UNDESA and focused on departmental initiatives in various policy areas. He was appointed as the Chief of Policy Coordination Branch in the office for Economic and Social Council (ECOSOC) support in 2004. In 2005, he was sent on a special assignment as Principal Officer in the Office of the UN SecretaryGeneral and member of the team for the 2005 World Summit. In January, 2010, he was appointed as Head of the newly established DESA Strategic Planning Unit. In June 2012, he was appointed Director of the Office for ECOSOC Support and Coordination. In 2018, he was appointed as Director for Financing for Sustainable Development Office.
Prior to joining the UN, he held various assignments in the Ministry of Foreign Affairs of Pakistan, including staff officer to the Foreign Secretary. He was posted to the Permanent Mission to the United Nations in New York in 1995. Mr. Hanif holds Masters in International Political Economy from Columbia University, New York and Masters in English Literature from Government College, Lahore.
Attendance to TaxCOOP2017 and TaxCOOP2015: Let’s start planning for the future-2017; The OECD’s BEPS project: an exclusive update for TaxCOOP’s audience-2015
Biography:
Gabe Hayos was elected as a Fellow of the Institute of Chartered Accountants of Ontario in 2009. He is a past Governor of the Canadian Tax Foundation and a Director on its executive committee. Has been recognized as one of Canada’s leading tax advisors by International Tax Review. Member of the Chartered Professional Accountants of Canada/Canadian Bar Association Joint Committee of Taxation. Gabe is a frequent speaker at tax conferences including the Canadian Tax Foundation, a number of the various provincial accounting institutes and the Chartered Professional Accountants of Canada. He is the author of many articles on domestic and international tax matters.
Gabe has thirty-six years of tax experience in a broad range of areas, with a primary focus on international tax and mergers and acquisitions.
Fellow, London School of Economics and Political Science
Hearson, Martin
Attendance to TaxCOOP2017: The impact of tax competition on MNEs, SMEs and Individuals-2017
Biography:
A fellow in the International Relations department of the London School of Economics and Political Science, Dr Martin Hearson teaches international political economy and the politics of money in the world economy. His research focuses on negotiations between states over the taxation of multinational companies, in particular the relationship between developed and developing countries. He uses field interviews and archival documentation to challenge the prevailing policy narratives about the origins and purposes of international agreements. Before moving to academia in 2012, he worked for civil society organisations, most recently ActionAid. He continues to collaborate with non-governmental and intergovernmental organisations in his research, and uses the findings to advocate for change.
Research Fellow at the Institute of Development Studies, and International Tax Programme Lead for the International Centre for Tax and Development (ICTD)
Hearson, Martin
Dr Martin Hearson is a Research Fellow at the Institute of Development Studies, where he is International Tax Programme Lead for the International Centre for Tax and Development (ICTD). His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. He uses field interviews, archival documentation and novel datasets to study how international tax agreements are negotiated. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance. He spent a decade working in the charity sector, and continues to collaborate with development NGOs and intergovernmental organisations in much of his research.
Chair of the Public Account Committee of the United Kingdon, Member of Parliament for Barking, United Kingdom
Hodge, Margaret
Attendance to TaxCOOP2015: Get inspired and moving with some help from opinion leaders who have made a true difference
Biography:
The Rt. Hon Margaret Hodge MBE has been a Member of Parliament for Barking since 1994. She is also the first elected and first female Chair of the Public Accounts Committee.
She carried out the following roles in the Labour Government between 1998 and 2010:
She was Parliamentary Under-Secretary of State for Employment and Equal Opportunities, Department for Education and Employment (1998 – 2001); Minister of State for Lifelong Learning, Further and Higher Education, Department for Education and Skills (2001 – 2003); Minister of State for Children, Young People and Families, Department for Education and Skills (2003 – 2005); Minister of State for Employment and Welfare Reform in the Department for Work and Pensions (2005 – 2006); Minister of State for Industry and the Regions in the Department for Trade and Industry (2006 – 2007); and Minister for Culture, the Creative Industries, and Tourism in the Department for Culture, Media and Sport (2007 – 2010).
In the 2010 General Election Margaret fought off the challenge from Nick Griffin and the British National Party in her constituency, doubling her majority to 16,555.
Margaret Hodge entered politics in 1973 as a councilor for the London Borough of Islington where she was Chair of the Housing Committee from 1975 to 1979 and Deputy Leader from 1981 to 1982, before becoming a Leader from 1982 to 1992. Prior to her appointment to the DfE, she was Joint Chairman of the House of Commons Education and Employment Select Committee.
Margaret was educated at Bromley High School and Oxford High School before obtaining a BSc at the London School of Economics.
Director of Policy, Advocacy and Campaigns at Action Aid
Holder, Alison
Attendance to TaxCOOP2016 and TaxCOOP2015: The debate-2016; It’s legal, but is it moral? Tax morality and its limits-2015.
Biography:
Alison Holder is Director of Policy, Advocacy, and Programmes at Action Aid UK, where she leads the organization’s policy, advocacy and programs, covering a range of issues including tax justice, women’s rights, and humanitarian response. Previously, Alison was Tax and Inequality Policy Manager at Oxfam and Head of Governance & Rights at Save the Children UK.
Alison has over 15 years’ experience working in the development NGO and private sectors, including working on livelihood projects for women in India, SME development in South Africa, corporate social responsibility and business strategy at Accenture, and business and human rights. She has an MSc in Development Studies from the London School of Economics and a first degree from the Richard Ivey School of Business in Canada.
Tax journalist at Financial Times
Houlder, Vanessa
Attendance to TaxCOOP2016: Tax competition, tax coordination, and tax cooperation in a globalized world; Taxing multinationals in a globalized world
Biography:
Vanessa Houlder has worked as a journalist on the Financial Times since 1988 writing about companies, the property industry, technology, management, environment, economics, and taxation. For the past decade, she has written extensively about tax policy, in the UK and internationally. Awards include the LexisNexis tax writer of the year and prizes for investigative journalism from the Overseas Press Club of America and the Society of American Business Editors and Writers. This year, she was named as one of the Global Tax 50, a list of influential people in taxation chosen by the editorial team of the International Tax Review.
Lawyer at Davies Ward Phillips & Vineberg
Hunter-Meunier, Ariane
Ariane Hunter-Meunier is a lawyer at Davies Ward Phillips & Vineberg, where her practice covers all aspects of consumption taxes and customs. Ariane is the co-author of the commentaries on the Practitioner’s Law – GST-TVQ and the bilingual periodical News in consumption taxes, both published by Thomson Reuters. Ariane acts as a lecturer in the Microprogramme de 2e cycle en taxes à la consommation at the University of Sherbrooke and teaches a course in taxation offered by the Fiscal and Financial Planning Association (APFF) on the administration of the GST/HST and QST law.
President and CEO at Raymond Chabot Grant Thornton.
Imbriglio, Emilio B.
Session: Supporting the Economy and SEMS
Emilio B. Imbriglio is president and CEO at Raymond Chabot Grant Thornton. He taught for 18 years at McGill and Concordia universities. He is a member of Grant Thornton International Ltd.’s Leadership Committee and Board of Governors, and is also Chair of its Budget Committee, representing over 130 countries. Involved in his community, he is working to promote entrepreneurship, employment, education and sustainable development.
General Administrator, SPF Finances, Tax, Belgique
Jacquij, Philippe
Session: Revenu Québec
Licencié en Droit et diplômé en Sécurité et Défense, Philippe Jacquij rejoint le SPF Finances de Belgique il y a plus de trente ans. Son parcours est d’abord axé sur le contrôle des banques et des assurances. Il est en 1993 à l’origine de la création des centres de contrôle spécialisés grandes entreprises.
Il rejoint le cabinet du ministre des Finances en 1999 et est en charge de la modernisation de l’administration. Il devient en 2002 directeur de cabinet. C’est le lancement du premier plan informatique des Finances, des premières télédéclarations et de la réforme Coperfin.
En 2003 dans le cadre du nouveau système de fonctions à mandat, Il devient administrateur Grandes Entreprises puis administrateur général de la Fiscalité. Tourné en permanence vers l’avenir, l’administration générale de la Fiscalité applique des méthodes de travail agiles et numériques et à l’ambition de devenir une administration de service public entièrement digitale et transparente.
Member of the Senate of Canada
Joyal, Serge
Session : Go Green
Kana, Liselott
Session: Multilateralism or unilateralism
Deputy Director, Fiscal Affairs Department, International Monetary Fund
Keen, Michael
Participation à TaxCOOP2016: Tax Competition: are we at war? A historical review
Biography:
Michael Keen is Deputy Director of the Fiscal Affairs Department of the International Monetary Fund, where he was previously head of the Tax Policy and Tax Coordination divisions. Before joining the Fund, he was a Professor of Economics at the University of Essex and a Visiting Professor at Kyoto University. He has led technical assistance missions to nearly thirty countries on a wide range of issues in tax policy and consulted for the World Bank, European Commission, and the private sector. He has served on the Board of the National Tax Association in the U.S., and on the editorial boards of American Economic Journal: Economic Policy, International Tax, and Public Finance (of which he was a joint founder), Journal of Public Economics, the Review of Economic Studies and many other journals. He is co-author of books on The Modern VAT, the Taxation of Petroleum and Minerals, and Changing Customs.
Strategic consultant, Geneva Centre for Security Policy
Koniuszewski, Adam
Biography:
Adam Koniuszewski, FCPA, FCA, CFA, is a Fellow of the Quebec Order of Chartered Accountants, a Chartered Financial Analyst, Associate Fellow of the World Academy of Art and Science (WAAS), is also a Fellow Executive in Residence at the Geneva Center for Security Policy (GCSP) and Senior Advisor to TaxCOOP.
After an international business career in finance, strategy and public affairs, Adam Koniuszewski turned his focus to diplomatic, environmental and security matters by joining President Mikhail Gorbachev as Executive Director of Green Cross International in 2008.
He is now involved in creating educational initiatives for youth and businesses. He launched The Bridge Foundation initiative in 2009 to raise awareness about global challenges and promote a circular economy. The Foundation engages youth and opinion leaders on global issues through its “Education is a Window to the World” program active in Canada, Poland, and Switzerland.
On the invitation of former French Environment Minister Corinne Lepage, Mr. Koniuszewski helped draft a “Declaration of the Rights and Duties of Humanity” and organized the launch of a campaign for its endorsement in Geneva with the support of 40 million scouts. The Declaration was presented at the 2015 Paris Climate Conference and at the UN General Assembly. Mr. Koniuszewski continues to promote the Declaration for its adoption by the United Nations.
Mr. Koniuszewski is a sought-after speaker on international fora on topics ranging from business and sustainability to climate change and international cooperation.
Former Chancellor of the University of Ottawa and former Chair of transparency International
Labelle, Huguette
Session: Citizen’s Discussion Night 1
Huguette Labelle has served for a period of nineteen years as Deputy Minister of different Canadian Government departments including Secretary of State, Transport Canada, the Public Service Commission and the Canadian International Development Agency. A former Chancellor of the University of Ottawa, former Chair of Transparency International and former board member of the UN Global Compact. She has also served on several additional boards.
She is currently Chair of the Independent Advisory Board for Senate Appointments, Chair of the IACC Council, Vice-Chair of the Rideau Hall Foundation Board, Vice-Chair of the International Senior Advisory Board of the International Anti-Corruption Academy, member of the Advisory Group to the OECD Secretary General on Anti-Corruption and Integrity, member of the board of the Global Centre for Pluralism, board member of Global Financial Integrity, board member of the Aga Khan Museum, member of the IIRC Governance and Nominations Committee, member Advisory Board of the RESOLVE network and Chair of the Selection Committee for Master’s Scholarships on Sustainable Energy Development.
Economist, Laffer Curve, Author
Laffer, Arthur B.
Attendance to TaxCOOP2018: The debate.
Session: History’s Lessons
Famous American liberal economist, born August 14, 1940, Arthur B. Laffer obtained his Ph.D. in Economics from Stanford University in 1972.
His fame goes back to the mid-1970s, when he demonstrated that “too much tax kills the tax” with the now famous Laffer curve. In the late 70s, Mr. Laffer was the first economist to advance the possibility of applying this finding to the US tax system. The Laffer curve has influenced a global tax reduction movement since the 1980s. From 1967 to 1976, Mr. Laffer was a member of the Faculty of Economics at the University of Chicago Graduate School of Business and Associate Professor, from 1970 to 1976. From 1970 to 1972, he was the first to hold the title of Chief Economist at the Office of Management and Budget. From 1972 to 1977, Arthur B. Laffer was a consultant to Treasury Secretary William Simon, Defense Secretary Don Rumsfeld and Secretary of the Treasury George Shultz. Mr. Laffer was a senior adviser to the Reagan Administration (1981-1989). More recently, Dr. Laffer advised Donald Trump on his campaign for the presidency of the United States in 2016.
Dr. Laffer is the author of several books, including The End of Prosperity, How Higher Taxes Will Doom the Economy, If We Let It Happen, published in 2008, and nominated for the FA Hayek Book Award in 2009. He also wrote Return to Prosperity in 2010 and the New York Times Best Seller An Inquiry into the Nature and Causes of the Wealth of States, and its sequel Wealth of States: More Ways to Enhance Freedom, Opportunity and Growth. Dr. Laffer has been widely acknowledged for his economic achievements. He was noted in Time magazine’s March 29, 1999, cover story “The Century’s Greatest Minds” for inventing the Laffer Curve, which it deemed one of “a few of the advances that powered this extraordinary century.” He was listed in “A Dozen Who Shaped the ’80s,” in the Los Angeles Times on Jan. 1, 1990, and in “A Gallery of the Greatest People Who Influenced Our Daily Business,” in The Wall Street Journal on June 23, 1989.
His creation of the Laffer Curve was deemed a “memorable event” in financial history by the Institutional Investor in its July 1992 Silver Anniversary issue, “The Heroes, Villains, Triumphs, Failures and Other Memorable Events.” In addition, Bloomberg Businessweek selected the Laffer Curve as one of the “85 Most Disruptive Ideas in Our History” for its 85th anniversary issue in 2014. Furthermore, he was awarded the Hayek Lifetime Achievement Award in 2016. Since 1979, Arthur B. Laffer has been the founder and chairman of Laffer Associates, a firm specializing in economic research that provides global investment research services to institutional asset managers, pension funds, institutions and companies. Laffer Investments, meanwhile, offers unique investment strategies managed by the portfolio management group of the company.
Managing Partner, Richter
Lagios, Tasso
Attendance to TaxCOOP2015: Competing when your competitors don’t pay taxes. Insiders’views and solutions
Biography:
Tasso Lagios has over 23 years of experience counseling numerous Canadian-controlled private companies as well as public corporations. His expertise covers a broad range of industries, including real estate, distribution, retail, and manufacturing. Mr. Lagios is currently Managing Partner of the firm. He also practices in the area of taxation and works with companies to meet their overall business objectives while ensuring that tax matters are properly addressed. As Managing Partner, Mr. Lagios created the Richter Approach, which allows the firm to further distinguish itself not only in the services it provides the entrepreneurial market but also in how such services are provided. This approach allows Richter to continue to be a unique financial advisory firm both in Canada and the United States.
As a tax partner, Mr. Lagios serves the firm’s significant clients on both domestic and international matters including their business structures as well as transfer pricing matters. Over the years, Mr. Lagios has written numerous papers and spoken as a guest lecturer on topics ranging from corporate reorganizations to international taxation as well as industry-specific topics such as real estate and retail. He has also lectured at McGill University, the Ordre des comptables professionnels agréés du Québec, the Canadian Tax Foundation and various private events.
Lanoie, Paul
Tax expert, Professor at Université de Sherbrooke and principal researcher at the Chaire de recherche en fiscalité et en finances publiques (CFFP), co-founder of TaxCOOP
Latulippe, Lyne
Attendance to TaxCOOP2019; TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: Competition and taxation: a look at the landscape-2015; Tax competition: an unleveled playing field for developing countries?-2016; Let’s start planning for the future-2017
Lyne Latulippe is a taxation professor at the University of Sherbrooke since 2013. She holds a law degree from the University of Montreal and a master’s degree in taxation from the Université de Sherbrooke. She worked for the tax department at Deloitte from 1995 to 2004, and then she completed a Ph.D. with the political science department at Concordia University. From 2006 to 2013, she was a taxation professor at ESG UQAM.
Her main research interests are the development and implementation of national and international tax policy, international tax governance and actors involved. She is an associate researcher for the Chaire de recherche en fiscalité et en finances publiques at the University of Sherbrooke and she has been involved in projects addressing tax fairness, aggressive tax planning and transfer pricing.
She authored and co-authored articles and book chapters and she regularly participates in conferences with a focus on political science and tax policy, in Canada and abroad.
MINISTER OF ECONOMICS AND FINANCES, FRANCE
Le Maire, Bruno
Session: Global Tax Reform
Bruno Le Maire, who was born on 15 April 1969 in Neuilly-sur-Seine, is a French politician and diplomat.
He currently holds the position of Minister for the Economy and Finances in Edouard Philippe’s government under Emmanuel Macron’s presidency. An alumnus of the École normale supérieure, holder of a higher degree (agrégation) in French language and literature, a graduate of Sciences Po Paris and former student at the École nationale d’administration (ENA), Bruno Le Maire began his career as Foreign Affairs Adviser at the Ministry of Foreign Affairs (known as the Quai d’Orsay). In 2002, he became Strategic Affairs Adviser to the Minister of Foreign Affairs followed by Adviser to the Minister of the Interior in 2004. In 2005, he joined Prime Minister Dominique de Villepin at Hôtel Matignon, first as an adviser and then as his Chief of Staff from 2006 to 2007.
In June 2007, he was elected as MP for the first constituency of the Eure department. In December 2008, he was named Minister of State for European Affairs in François Fillon’s government before being appointed Minister for Agriculture and Fisheries in June 2009. He held the latter position until May 2012.
In 2012, he was re-elected as MP for the Eure department. In October 2012, he resigned from the foreign affairs advisers corps of the senior civil service. In November 2014, he was candidate for the presidency of the UMP party and took part in the centre-right primary for the French presidential election in November 2016.
In 2017, he was re-elected as MP for the Eure département.
Minister of National Revenue
Lebouthiller, Diane
Session: The 35 Leaders of the Future
The Honourable Diane Lebouthillier was first elected the Member of Parliament for Gaspésie–Les Îles-de-la-Madeleine in 2015.
Minister Lebouthillier was a former elected warden for the Regional County Municipality of Rocher-Percé and owner of La Ferme du Petit Moulin, an outfitting operation. While working for the late Georges Mamelonet, a Member of the National Assembly of Quebec for Gaspé, she focused on social issues in the region.
Before entering politics, Minister Lebouthillier spent more than 23 years working with clients at the Rocher-Percé Health and Social Services Centre. She served on the Board of Governors of Cégep de la Gaspésie et des Îles, a general and vocational college, and chaired the boards of directors of Réseau collectif Gaspésie Les Îles and Transport adapté et collectif des Anses. She was also the Vice-Chairperson of the Board of Directors of Les Ateliers Actibec 2000 inc.
Minister Lebouthillier earned her Bachelor of Social Work from the Université de Moncton, and was awarded a Certificate of Appreciation by the Royal Canadian Legion in 2013 for services rendered.
Minister Lebouthillier is the proud mother and grandmother of three adult sons and two grandsons.
Managing Director, SPF Finances, Tax, Belgique
Leemans, Didier
Session: Revenu Québec
Depuis 2012, M. Leemans est administrateur « Particuliers » (SPF Finances, Administration Générale de la Fiscalité). L’administration « particuliers » est en charge, pour l’ensemble de la Belgique, du traitement et du contrôle des déclarations fiscales des personnes physiques qui n’ont pas la qualité d’entrepreneur. Outre la fonction d’Administrateur Particuliers, M. Leemans est membre du Conseil de la Fiscalité et des Finances de Wallonie. De 2014 à 2015, il a été membre du groupe d’expert dans le cadre de la réforme fiscale de la région Bruxelles-Capitale et de 2012 à 2017, il a occupé le poste de président de la section fiscalité et parafiscalité du Conseil Supérieur des Finances. Au cours de sa carrière, il a de plus, occupé le poste de Conseiller (fiscalité / assurances) de la Vice-Première Ministre et Ministre de la Santé et des Affaires Sociales ainsi que Manager du programme « traitement intégré impôts et recouvrement » pour le Cabinet de l’Administrateur Général des Impôts.
Founder of Eklosion and master of ceremonies
Lehoux, Karina
Depuis ses premières armes sur scène et en télévision au début des années 2000, plus de 750 mandats lui ont été confiés en tant que maître de cérémonie et ce, principalement en contexte d’événements d’affaires dont plusieurs colloques et congrès, galas reconnaissance, remises de prix, assemblées générales annuelles et consultations publiques.
Animatrice d’expérience et complice de confiance, Karina Lehoux est reconnue pour son professionnalisme, son authenticité ainsi que son intérêt à optimiser la communication afin de servir les objectifs d’affaires de ses clients.
Eklosion, la firme qu’elle a fondée en janvier 2012, réunit aujourd’hui plusieurs animateurs et animatrices d’expérience – et de partout au Québec, qui en commun le désir de « mettre en lumière les personnes, leurs idées et leurs réalisations ». Des premières discussions jusqu’à la remise d’un bilan post-événement, ces animateurs agissent en complicité avec les organisateurs et planificateurs d’événements afin de faire vivre aux invités (participants, dignitaires, finalistes, partenaires, etc.) une expérience de haute qualité.
Karina Lehoux est bilingue, et diplômée de l’Université Laval (baccalauréat en administration des affaires) ainsi que des HEC Montréal (DESS en communication-marketing).
Chief, Internatonal Tax Cooperation Section, Financing for Development Office, United Nations
Lennard, Michael
Attendance to TaxCOOP2017 and TaxCOOP2015: Debate-2017; Déjeuner du Québec, Portrait d’une fiscalité québécoise adaptée au Québec du 21e siècle-2015
Biographye:
Michael Lennard is Chief of the International Tax Cooperation Section in the Financing for Development Office of the UN. His work focuses on ensuring the fairness and workability of international tax norms, including achieving greater developing country input into those norms, and encouraging cooperation to improve tax systems as a spur to sustained development that benefits all stakeholders in tax systems. As Secretary of the UN Tax Committee, he was the original proposer that the Committee considers guidance on transfer pricing and that it be in the form of a Practical Handbook for Developing Countries. Previously Mr. Lennard was a tax treaty adviser in the OECD Tax Treaty Secretariat for 3 years and prior to that he worked on tax treaty and other international tax matters at the ATO.
Chief of the International Tax Cooperation Section in the Financing for Development Office of the UN
Lennard, Michael
Session: Opening Statement, Developping Countries
Michael Lennard is Chief of the International Tax Cooperation Section in the Financing for Development Office of the UN. His work focuses on ensuring the fairness and workability of international tax norms, including achieving greater developing-country input into those norms, and encouraging cooperation to improve tax systems as a spur to sustained development that benefits all stakeholders in tax systems. As Secretary of the UN Tax Committee he was the original proposer that the Committee consider guidance on transfer pricing, and that it be in the form of a Practical Handbook for Developing Countries. Previously Mr. Lennard was a tax treaty adviser in the OECD Tax Treaty Secretariat for 3 years and prior to that he worked on tax treaty and other international tax matters at the ATO.
Former French Environment Minister, Doctor of Law
Lepage, Corinne
Madame Lepage is a doctor of law. Thanks to her experience, she developed a consulting business. She works alongside big companies, startups, French and foreign public institutions and associations. Corinne leads major files on the environment, energy affairs and environmental health as well as files on pollution, natural and industrial catastrophes. She is one of the community specialists on these topics. Co-founder, with Christian Huglo, of Huglo Lepage Avocats law firm in 1978, she held many public positions: member of the Council of the Order and Secretary of the Council (1987-1990), Minister of the Environment (1995-1997), deputy then first deputy mayor of Cabourg (1989-2001), MEP (2009-2014). She lectures at very large companies on the evolution of climate and environmental issues related to economic issues.
Minister of the Environment, France (1995-1997), Member of the European Parliament (2009-2014)
Lepage, Corrine
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on carbon emissions
Biography:
French politician Corinne Lepage trained as a lawyer before setting up a practice specialized in public and environmental law, where she made her name defending victims of the Amoco Cadiz oil spill in 1978. She went to defend victims of the Erika disaster in 199. She was also a founding member of the Committee for Independent Research and Information on Genetic Engineering. In 1995, she was made the Environment minister in the French government just as France was taking over the presidency of the Council. She spent two years as the head of the ministry, where her achievements included a major overhaul of the air legislation. She helped set up the prevention and precaution committee, and put in the place the first national sustainable development strategy in 1997, removed public powers from the asbestos committee, prevented the relaunch of the Superphénix nuclear project, and pushed through a moratorium on GMOs. In 2008, she oversaw a report for the French government on “Environmental Governance” which included more than 80 recommendations, with ten headline measures designed to boost French confidence in information about the environment, including proposals to improve such information, strengthen the requirements for specialist studies, and clarify responsibility for pollution, all of which was presented during the French Council presidency in 2008.
She has often acted as an expert at the European level (including on the 6th Environmental Action Programme) and was named on a UNEP list in 2006 of the ten most important women for the environment in Europe.
She teaches at the Institute of Political Studies in Paris, where she heads the sustainable development section.
In 1996 she set up a CAP 21, a think tank that subsequently turned into a political party. She stood as a candidate during the French presidential elections in 2002 as a center-right candidate and supported François Bayrou in 2007. She was elected to the European parliament in June 2009, where she is part of the ALDE group. She was appointed vice-chair of the Committee on the Environment, Public Health, and Food Safety, and is a substitute on the Committee on Industry, Research and Energy. For 5 years, she was part of the official delegation of 15 MEPs in UNFCCC COP from Copenhagen to Varsaw.
In the ALDE group, she is closely involved with the directives concerning GMO, biofuels, IPPC, RoHS, WEEE, novel foods, information for consumers, and on themes such as climate change, the energy mix, independent appraisals, the link between health and the environment, the freedom of the web, civil liberties and fundamental freedoms.
Her knowledge of maritime matters enabled her to found the intergroup on “Seas and coastal zones” in the European Parliament, a group she has chaired since January 2010.
In March 2010, alongside some thirty figures who have served as environment ministers around the world, she set up another think tank (the association of ex-ministers of the Environment and ex-directors of international environmental organizations) to study problems concerning international ecological governance.
She is the author of a number of books including La Politique de précaution, en coll. avec François Guéry (2000), Santé & Environnement : l’ABCdaire (2005), Ecoresp 1&2, Vivre autrement (2009), Entre colère et espoirs (2009), Sans le nucléaire on s’éclairerait à la bougie et autres tartes à la crème du discours technoscientifique (2010), La vérité sur le nucléaire (2011), La vérité sur les OGM (2012), L’état Nucléaire (2014), Les femmes au secours de la République, de l’Europe,… de la planète (2015), L’atlas mondial du nucléaire (2015)
Former U.S. Senator, Michigan, Chairman at the Permanent Subcommittee on Investigations
Levin, Carl
Attendance to TaxCOOP2016: The main conference
Biography:
Carl Levin is Michigan’s longest-serving U.S. senator (Jan. 3, 1979, to Jan. 3, 2015). He is chair of the Levin Center at Wayne Law and serves as the Law School’s distinguished legislator in residence, co-teaching courses on various subjects, including tax law and policy and legislative process and oversight. In addition, he is senior counsel to Honigman Miller Schwartz and Cohn LLP. In his 36-year Senate career, Levin earned respect from his colleagues on both sides of the political aisle for his integrity, resourcefulness and diligence, and ability to build consensus. He became one of the nation’s most respected leaders on national security, a powerful voice for equality and justice, and a fighter for economic fairness. In the Senate, his top priority was the economic well-being of Michigan families. He was a consistent voice for support of American manufacturing and was one of the Senate’s strongest advocates for policies that would help American manufacturers compete globally. He was also co-chair of the Senate Auto Caucus. Another of Levin’s signature issues was protecting Michigan’s diverse natural environment. As co-chair of the Senate Great Lakes Task Force, he successfully worked to increase funding for Great Lakes environmental restoration and to preserve the natural, historical and cultural legacy of the lakes, including historic lighthouses. He supported Great Lakes harbors, played a leading role in helping found the Thunder Bay National Marine Sanctuary and Keweenaw National Historical Park, and successfully passed legislation to preserve Michigan wilderness areas, including Sleeping Bear Dunes Lakeshore. As chair of the Permanent Subcommittee on Investigations of the Homeland Security and Governmental Affairs Committee, he held public and private institutions to high standards of accountability, rooting out waste, fraud and abuse. He was known for carrying out bipartisan, fact-based and fair inquiries that led to meaningful reforms. His landmark Enron investigation supported passage of the Sarbanes-Oxley Act of 2002, strengthening U.S. financial reporting and accounting rules. The Levin-led subcommittee produced the only bipartisan report on key causes of the 2008 financial crisis, paved the way for credit card reforms that benefited millions of families and held hearings that helped break the filibuster of the Dodd-Frank Act of 2010, eventually leading to the most significant financial market reforms in a generation. As chair of the Senate Armed Services Committee, Levin focused on taking care of the men and women of the military and their families, supporting pay raises and improvements in treatment and other policies for wounded warriors. He led oversight efforts to improve efficiency and reduce cost overruns in expensive weapons programs. He opposed the resolution giving Congressional authorization to the 2003 invasion of Iraq, offering an alternative resolution that would have given time for U.N. inspectors to complete their search for weapons of mass destruction and require the administration to seek international support before taking military action. He supported military action to eliminate the al-Qaida threat in Afghanistan. He consistently supported policies that would encourage Afghan leaders to take responsibility for their nation’s security. Levin was honored as one of Time’s 10 best senators. His many awards and honorary degrees include the Detroit Free Press/Metropolitan Affairs Coalition Neal Shine Award for Exemplary Regional Leadership, 2014; Lyndon B. Johnson Foundation LBJ Liberty & Justice for All Award, 2014; Detroit Branch NAACP James Weldon Johnson Lifetime Achievement Award, 2014; Michigan Association of Broadcasters Distinguished Lifetime of Public Service Award, 2014; Michigan League of Conservation Voters Lifetime Achievement Award, 2014; Anti-Defamation League of Michigan Torch of Liberty Award, 2014; Franklin and Eleanor Roosevelt Foundation’s Four Freedoms Medal, 2007; Global Service Award, World Affairs Council, 2007; National Marine Sanctuary Stewardship Award, 2005; National Guard Association of the U.S. Harry S. Truman Award, 2004; and Secretary of the Navy Distinguished Public Service Award, 2003.
Professor of Tax Law and former Interim Dean of Osgoode Hall Law School, York University.
Li, Jinyan
Session: Panel of experts – The Taxation Race: The Current Situation
Jinyan Li is Professor of Tax Law, former Interim Dean of Osgoode Hall Law School, York University. She is currently the co-director of the LLM Tax program and adjunct faculty at the Faculty of Law, the University of Sydney. She is currently a member of the Advisory Panel for the Belt & Road Initiative Tax Administration Cooperation Mechanism (BRITACOM). She was a member of the Panel of Experts advising the Minister of Finance, Canada on reviewing tax expenditures, a member of advisory committee to the Minister of National Revenue on the taxation of e-commerce and a consultant to the Asian Development Bank, IMF, the OECD, the Auditor General of Canada, and the Department of Justice of Canada.
Her main publications include books on Canadian, Chinese and international taxation, such as International Taxation in China: A Contextualized Analysis (2016); Income Tax at 100 Years (Li, Wilkie and Chapman, eds.); International Taxation in the Age of Electronic Commerce: A Comparative Study; International Taxation in Canada (4th ed.) (Li and Cockfield); Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie). She is the lead author of Chapter 13 (Capital Gains) of the Global Tax Treaty Commentaries on IBFD Tax Research Platform.
Prof. Li received a 2017 Lifetime Contribution Award from the Canadian Tax Foundation, was recognized as a 2017 Research Leader at York University, and received an Academic Excellence Award from Canadian Association of Law Teachers, Teaching Awards from Osgoode, as well as a D.J. Sherbaniuk Distinguished Writing Award. She has been a speaker at conferences organized by the Canadian Tax Foundation, IFA and academic institutions.
Executive Director, Covi
Macfarland, Caroline
Attendance to TaxCOOP2017: Forum for the future
Biography:
Caroline Macfarland is the founder and director of Common Vision (CoVi), an independent, not-for-profit think tank with a mission to inspire civic engagement and policy understanding amongst the millennial generation. Common Vision host the UK’s Responsible Tax Lab, a network of businesses and civil society organizations working together to co-design a tax system that is fit for purpose for the future (www.responsibletax.org.uk).
Caroline was previously managing director at the think tank ResPublica, one of the founding team members of the foundation Power to Change, and a special advisor to the Big Lottery Fund. She is a board member of the UK Cohousing Trust and a British Council Hammamet Fellow. She is a regular commentator for the UK and international publications and media outlets. In 2015, she was named one of Management Today’s 35 women under 35.
Director General, International and Large Business Directorate, Compliance Programs, CRA
MacLean, Alexandra
Session: CRA
Alexandra MacLean is a lawyer by training. She joined the Tax Legislation Division of the Canadian Department of Finance in 1996. From 2000 to 2003, she worked in the tax group of a large regional law firm, Stewart McKelvey. She returned to the Department of Finance in 2003, where she occupied a variety of positions, most recently as Director of the Tax Legislation Division from 2013 to 2016. In 2016, she joined the International, Large Business and Investigations Branch at the Canada Revenue Agency where she is now the Director General of the International and Large Business Directorate.
Executive Director of Oxfam Brazil
Maia, Katia
Session: Citizen’s Discussion Night 1
Katia Maia is a sociologist and Oxfam Brasil’s Executive Director. She has experience with topics related to sustainability, social development, human rights and social justice. Katia Maia has worked with several Brazilian NGOs, such as AMDA (Minas Gerais Association for the Defense of the Environment), ISPN (Instituto of Society, Population and Nature) and Inesc (Instituto of Socioeconomic Studies), and also international ones, such as Oxfam Great Britain, Oxfam International and WWF International. She has worked also as a consultant for UNDP, ECLAC and other institutions. Katia Maia has been leading Oxfam Brasil since 2015.
Assistant Professor of Law, University of California, Irvine School of Law
Marian, Omri
Attendance TaxCOOP2016: How tax transparency could lead to better global tax rules-2016
Biography:
Omri Marian is an assistant professor of law at the University of California, Irvine School of Law. He specializes in international taxation, and taxation of financial instruments. Professor Marian studied the documents leaks in the LuxLeaks scandal, and his article on the LuxLeaks documents, “The State Administration of International Tax Avoidance”, is forthcoming in the Harvard Business Law Review. Before joining UC Irvine School of Law, he was an assistant professor of law at the University of Florida. He also practiced as a tax associate at the New York office of Sullivan & Cromwell LLP. He holds an SJD and an LLm from the University of Michigan.
Lead Public Health Specialist and Co-Coordinator Global Tobacco Control Program, Health, Nutritioin and Population (HNP) Global Practice, The World Bank
Marquez, Patricio
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on tobacco
Biography:
Patricio V. Marquez is a World Bank Lead Health Specialist, who is leading the Global Tobacco Control Initiative at the World Bank Group. He co-coordinated a WBG/WHO multi-institution, Working Group on Global Mental Health that organized the global conference “Out of the Shadows: Making Mental Health a Global Development Priority” held on April 13-14, 2016 as part of the WBG/IMF Spring Meetings. He is a member of the Global Work Group of the Advisory Committee to the Director (ACD) of the US CDC, providing recommendations and counsel to the ACD on global public health issues. He served as Public Health Focal Point at the Health, Nutrition and Population Global Practice of the World Bank over June 2014-June 2015, co-led the WBG team that designed the Ebola Emergency Response Program for West Africa and prepared the US$390 million Ebola Emergency Response Project for Guinea, Liberia and Sierra Leone, and was deployed to WHO Geneva to help coordinate the WB and WHO interface on the Global Response to Ebola over the September-December 2014 period.
Directeur, Development Finance International
Martin, Matthew
Attendance to TaxCOOP2017: Tax cooperation: experiences and challenges in Africa
Biography:
Matthew Martin is Director at Development Finance International. Formerly with the World Bank, Overseas Development Institute and Oxford University, he has been advising developing countries, international organizations and donors on development financing and debt issues since 1991. He handles design and liaison with developing country policymakers, donors and regional and international partner organizations. His specializations are in debt relief, analyzing the quality and sustainability of new aid and private flows, and fiscal, financial sector and macroeconomic issues.
PHD, HOLDER OF THE CHAIR IN INNOVATION ECONOMICS AND PUBLIC VALUE AT UNIVERSITY COLLEGE LONDON (UCL)
Mazzucato, Mariana
Session: History’s Lessons
Professor Mariana Mazzucato (PhD) holds the Chair in the Economics of Innovation and Public Value at University College London (UCL), and is Founder and Director of the UCL Institute for Innovation & Public Purpose (IIPP). IIPP is dedicated to rethinking the role of public policy in shaping both the rate of growth and its direction—and training the next generation of civil servants with a focus on the dynamic organisational capabilities required for mission oriented policies.
She is winner of the 2014 New Statesman SPERI Prize in Political Economy, the 2015 Hans-Matthöfer-Preis, and the 2018 Leontief Prize for Advancing the Frontiers of Economic Thought. She was named as one of the “3 most important thinkers about innovation” by the New Republic.
She advises policy makers around the world on innovation-led inclusive growth and is currently a member of the Scottish Government’s Council of Economic Advisors; the UN Sustainable Development Solutions Network Leadership Council; and SITRA’s Advisory Panel in Finland. She is currently a Special Advisor for the EC Commissioner for Research, Science and Innovation, Carlos Moedas, and has recently authored a high impact EC report on Mission-Oriented Research & Innovation in the European Union. She is also a Special Advisor to the Secretary-General of the OECD, Angel Gurría, for the OECD’s New Growth Narrative.
Director, Club suisse de la presse
Mettan, Guy
Attendance to TaxCOOP2017: The impact of tax competition on MNEs, SMEs, and Individuals
Biography:
Guy Mettan is executive director of the Swiss Press Club of which he is a founding member. A journalist, Guy Mettan is the author of several articles published in the Swiss press and he has participated in the work of UNESCO in which he proposed to create a deontological oath of journalists. In 2001 he was appointed Vice-President of the Swiss-West African Chamber of Commerce and in 2006, President of the Geneva Red Cross.
Economist, Founder and Chairman of the Board of the Center for Freedom and Prosperity
Mitchell, Dan
Attendance to TaxCOOP2020; TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: The debate-2020; The debate-2018; The debate-2017; The debate-2016; Corporate tax on trial-2015
Session: ISF Debate and After Movie Panel
Dan Mitchell is Chairman of the Center for Freedom and Prosperity, a pro-market public policy organization he founded in 2000. His major research interests include tax reform, international tax competition, the economic burden of government spending, and other fiscal policy issues.
Having also worked at the Heritage Foundation and Cato Institute, he has decades of experience authoring papers, writing editorials, working with the public policy community, and presenting the free-market viewpoint to newspaper, television, and radio media. Dan has spoken to a wide variety of groups in dozens of cities and more than 50 foreign countries. He also served on the editorial board of the Cayman Financial Review, and holds a Ph.D. in economics from George Mason University.
Senior Adviser on Finance and Development, South Centre in Geneva
Montes, Manuel
Attendance to TaxCOOP2018; TaxCOOP2017; TaxCOOP2016: The debate-2018; the debate-2017; Tax competition: an unleveled playing field for developing countries?-2016
Biography:
Manuel F. Montes, Senior Advisor on Finance and Development at the South Centre in Geneva, was previously Chief of Development Strategies, United Nations Department of Economic and Social Affairs (UNDESA) Before that, in UNDESA, he was Chief of Policy Analysis and Development and Secretary of the UN Committee of Experts on Cooperation in International Tax Matters; UNDP Regional Programme Coordinator, Asia Pacific Trade and Investment Initiative, Sri Lanka; Programme Officer for International Economic Policy at the Ford Foundation in New York, 1999-2005; Senior Fellow and Coordinator for economics studies at the East-West Centre in Honolulu, 1989-1999; and Associate Professor of Economics at the University of The Philippines, 1981-1989. He holds a Ph.D. in Economics from Stanford University.
Lead Economist, Global Tax Team Economic Growth, Finance and Institutions (EFI) Vice president, The World Bank
Moreno-Dodson, Blanca
Attendance to TaxCOOP2016 et TaxCOOP2015: Debate-2017; Tax competition: an unleveled playing field for developing countries?-2016; From global to local tax competition: when tax competition hits close to home-2015
Biography:
Mrs. Blanca Moreno-Dodson is an experienced development economist with 21 years of World Bank service worldwide, especially in Africa and Latin America. She is accomplished in macroeconomics and fiscal policy for developing countries, with a focus on growth, inequality and poverty reduction. She is skilled in public expenditure analysis, fiscal sustainability, tax reforms, and transfer pricing, among others. Previously, she worked as a junior economist at the European Union (European Commission and European Parliament). She is the editor of three World Bank books: “Reducing Poverty on a Global Scale”, 2005, “Public Finance for Poverty Reduction”, 2007, and “Is Fiscal Policy the Answer? A Developing Country Perspective”, 2012. She has also published on macroeconomics, public finance, growth, and poverty issues at the National Tax Association Journal, Banca d’Italia Fiscal Policy Annual Volume, Hacienda Pública Española Journal, and Bulletin of Economic Research, as well as several World Bank Working Papers. She holds a Ph.D. and a Masters in International Economics and Finance from the Aix-Marseille II University, France, as well as a Masters in Economics from the Madrid Autonomous University, Spain. She is fluent in Spanish, French, English, and Portuguese.
Manager of the Center for Mediterranean Integration, World Bank
Moreno-Dodson, Blanca
Session: Towards a Green International Tax Reform
Blanca Moreno-Dodson is the Director of the Center for Mediterranean Integration (CMI), a knowledge
exchange platform created by the World Bank in partnership with Mediterranean countries, including
regional authorities, international financial institutions, and civil society, hosted by the city of Marseille,
France.
She has over twenty-eight years of experience at the World Bank, including several positions as Lead
Economist (Global Tax Team, West Africa, Investment Climate Department, and Office of the Vice-
President for Poverty Reduction and Economic Management). As a Senior Economist, she previously
worked at the World Bank Institute, West Africa, and the Corporate Strategy Group. Her regional
experience includes the Middle East and North Africa, Latin America and the Caribbean, Sub-Saharan
Africa, and East Asia (China, India, and Indonesia). She started her career as trainee and junior
economist at the European Union (European Parliament and European Commission) before joining the
World Bank Group.
Moreno-Dodson authored and contributed to five books throughout her career including: “Enhancing
Mediterranean Integration” (CMI, 2020); “Winning the Tax Wars, Tax Competition and Cooperation”
(Wolters Kluwer, 2017); “Is Fiscal Policy the Answer? A Developing Country Perspective” (World Bank,
2013); “Public Finance for Poverty Reduction. Case Studies for Africa and Latin America” (World Bank,
2006); and “Scaling Up Poverty Reduction” (World Bank, 2005). She has also published in numerous
internationally renowned economic journals, such as Hacienda Pública Española, the USA National Tax
Association Journal, and Banca d'Italia Annual Volumes.
She is a member of the Alumni Strategic Council of the Aix-Marseille University, France, and of the
Steering Committee of the Navarra Center for International Development, Spain. She has previously
been a guest speaker at Duke University and John Hopkins University, USA.
Moreno-Dodson holds a Doctorate (Ph.D.) and a Masters (Diplome D’Etudes Approfondies) in
International Economics and Finance from the University of Aix-Marseille II, France, in addition to a
Masters (Licenciatura) in Economics from the University Autonomous of Madrid, Spain. She is fluent in
Spanish, French, English, and Portuguese.
Originally from Zaragoza, Spain, she is married and mother of one son.
Tax Director of the Office of Tax Simplification, HM Treasury, United Kingdom
Morton, Paul
Attendance to TaxCOOP2017: Let’s start planning for the future
Biography:
Paul Morton was appointed Tax Director of the Office of Tax Simplification on 1st March 2017. Prior to that, he was Tax Director for RELX Group plc (formerly Reed Elsevier), the global information and analytics group, for twelve years. He was actively engaged with the OECD and tax policymakers in the UK, US and the Netherlands and at the EU level on tax policy matters relating to the digital economy and many other aspects of tax policy. Previously, he was a tax manager and adviser at Royal Dutch Shell in a number of the UK and overseas roles over a period of 16 years. He moved to Shell from KPMG where he focused on international tax and insurance companies. He began his career in tax, after reading Microbiology at University College London, when he joined the Inland Revenue as a tax inspector.
He is a Fellow of the Chartered Institute of Taxation, a member of the Council of the Institute for Fiscal Studies and the Tax Law Review Committee, an adviser to the International Chamber of Commerce Taxation Commission, a member of the Executive Committee of the International Fiscal Association and a past President of the Confederation Fiscale Europeenne.
PRESIDENT, CEO AND SECRETARY, ORDRE DES CPA DU QUEBEC
Mottard, Geneviève
Attendance to TaxCOOP2017 and TaxCOOP2020-World Tax Summit: Forum for the future-2017
Session: Supportind the Economy and SMES; The 35 Leaders of the Future
A graduate of Concordia University and Queens University’s Leadership Program, Geneviève Mottard began her career at EY, where she assumed increasing responsibilities until 2010 when she was Senior Team Leader within the Certification Services Group in Montreal.
She then joined the Canadian Public Accountability Board, the audit regulator responsible for protecting the interests of the Canadian investing public, as the regional director for Eastern Canada.
Geneviève Mottard’s leadership and diplomacy led her last year, at the age of 42, to the bar of the CPA, the third-largest professional order in Quebec with 39,000 members. In this capacity, she chairs CPA Canada’s Committee on Public Confidence.
Geneviève has also been involved since 1997 as a volunteer on the Board of Directors of the Canadian Deafness Research and Training Institute.
Fondateur du Tax Justice Network et Directeur de Tax Research LLP
Murphy, Richard
Attendance to TaxCOOP2018; TaxCOOP2016; TaxCOOP2015: The debate- 2018; How to tax wealth more efficiently? Other tax instruments-2016; Corporate tax on trial-2015
Session: Citizen’s Discussion Night 2
Richard Murphy is a chartered accountant and an economist. He has been described by The Guardian newspaper as an “anti-poverty militant and a tax expert.” He was named “the 7th most influential personality in the world of taxation” by International Tax Review in 2013. Since 2003, Mr. Murphy has been increasingly involved in matters of economic policy and taxation.
He is a founder of the Tax Justice Network and director of Tax Research LLP, a firm that does work on taxation policies, advocacy and research for humanitarian agencies, trade unions, and NPOs other organizations in the UK and elsewhere. Richard Murphy is the instigator of several new issues in the debates on tax policy. Specifically, he created the entirely new concept of accounting statements by country, which is now studied with a view to implementation by the European Union, the OECD, the International Accounting Standards Board and others.
Richard Murphy has written extensively and blogs regularly. He has featured in many radio and television documentaries on taxation issues. He also made oral and written presentations before committees of the House of Commons and House of Lords in the U.K. Mr. Murphy was a guest fellow at the Portsmouth University Business School, the Centre for Global Political Economy from the University of Sussex, and the Tax Research Institute of the University of Nottingham. He is co-author of Tax Havens: How Globalization Really Works, published by Cornell University Press in 2009, and the author of The Courageous State, published by Searching Finance in 2011, and Over Here and Under Taxed, published by Vintage Books in 2013. in October 2012, the Association of International accountants presented him with his award for outstanding contribution to the accounting profession.
Legal practicioner
Museredza, Chiedza
Attendance to TaxCOOP2017: Forum for the future
Biography:
Chiedza Museredza holds an LL.B from the University of Cape Town, South Africa. During her LL.B she was selected by CBL International to attend summer school at the University of Oxford where she studied selected issues in Corporate Tax in the European Union. After completing her LL.B she worked in Zimbabwe where she was involved in tax litigation assisting with representing the country’s revenue authority. She recently graduated from Osgoode Hall Law School with an LL.M in International Business Law. During her LL.M she focused her research on international tax, particularly on BEPS. Her paper titled “the effect of OECD BEPS Action 2 on Canada-US hybrid mismatch arrangements” was published by Thomas Reuters in a text titled Law in International Finance. She has also written a paper on BEPs and e-commerce transact
Professor of International Political Economy at City, University of London.
Nesvetailova, Anastasia
Session: Tax Autonomy Debate
Anastasia Nesvetailova is professor of International Political Economy at City University of London. Her Publications include Sabotage: The Business of Finance, 2020, London: Penguin, New York: Public Affairs and 2010, Financial Alchemy in Crisis; The End of Liquidity Illusion. London: Pluto. She participates in projects with the OECD and UNCTAD and has been an advisor to the previous UK shadow Chancellor.
General Directorate of Public Finances and CREDAF
Niel, Jean-Marc
Jean-Marc NIEL is Administrator of Public Finance at the French Directorate General of Public Finances (DGFIP) where he has spent his entire career.
A tax audit specialist, a field in which he has held successive responsibilities, he also has solid professional experience in the assessment and collection of taxes and in tax litigation. He has participated in numerous projects to modernize the tax administration in terms of human resources management and performance monitoring, in particular that of the merger of the Directorate General of Taxes and the Directorate of Public Accounts. Since 2013, he has gradually invested in the field of international cooperation and, since September 1, 2018, has held the position of Secretary General of the Cercle de Réflexion et d’Echanges des Dirigeants d’Administration Fiscales (CREDAF) which brings together thirty administrations located on four continents, mainly in Africa.
The objective of CREDAF is to allow multilateral cooperation between its members through the exchange of experiences, the pooling of good practices and the establishment of regional and international cooperation based on solid partnerships.
Jean-Marc NIEL is also Secretary General of the International Association of Treasury Services, which works to modernize public finances and support government accounting reforms.
PROFESSOR, UNIVERSITÉ DE GENÈVE
Oberson, Xavier
Attendance to TaxCOOP2018 and TaxCOOP2017: Rising stars cocktail-2018; The impact of tax competition on MNEs, SMEs and Individuals-2017
Xavier Oberson is a professor of Swiss and international tax law at the University of Geneva. He is also an associate lawyer at Oberson Abels. He has published numerous books and articles in the field of Swiss and international taxation. He participates closely in various associations, commissions of experts or foundations active in the field of taxation. Starting in 2016, he began to take an interest in the issue of the taxation of robots and their activities. In this context, various scientific studies have been published or are about to be published. It has also been actively involved in the preparation of the Business Tax Reform III (Switzerland). He is also a member of the Founding Council of the Montreux Jazz Festival Foundation, as well as President of the Montreux Jazz Artists Foundation and of the Foundation Council of the Centre d’Art Contemporain de Genève.
Executive Director of the Center for Taxpayer Rights, Former director of the Office of the Taxpayer Advocate (US)
Olson, Nina
Session: Citizen’s Discussion Night 2
Nina E. Olson is a former United States Taxpayer Advocate, and former head of the Office of the Taxpayer Advocate, a government office dedicated to helping taxpayers solve their problems with the Internal Revenue Service. From 1975 to 1991, she was a tax preparer in Chapel Hill, North Carolina.
Author and Professor of tax law at the Department of Taxation and the African Tax Institute, Faculty of Economics and Management Sciences, University of Pretoria, South Africa
Oguttu, Annet Wanyana
Session: Reforming International Taxation: Participation and Collaboration
Annet Wanyana Oguttu is an author and professor of tax law at the Department of Taxation and at the African Tax Institute, Faculty of Economics and Management Sciences (University of Pretoria). She holds a Doctorate in tax law, a Masters in tax law, LLB degree, HDip International Tax Law and a Diploma in Legal Practice. Her field of expertise is International Tax law.
Former Tax Director and Advisor to the Minister of Finance, Colombia
Ortega, Juan Ricardo
Attendance to TaxCOOP2016: Tax competition, tax coordination, and tax cooperation in a globalized world
Biography:
Bogotà born in 1967, Ortega is an economist at the University of the Andes, Master in Finance, Economics and Mathematics from Yale University and a Ph.D. candidate in Economic Development at the same university. He is the son of Francisco Ortega, former manager of the Bank of the Republic for 30 years. He worked with Andrés Pastrana as Economic Counsellor of the Presidency of the Republic between 2000 and 2002. In addition, he served as Director-General Fogafin and Deputy Minister of Finance under President Uribe and advisor to the Inter-American Development Bank. Previously, he was chief economist of BBVA Colombia and director of the Department of Economic Studies National Planning Department, when the general manager of that entity was Jaime Ruiz.
President of the Administrative Tribunal of the OECD and of the OIF Appeal Tribunal, cofounder of TaxCOOP.
Otis, Louise
Attendance to TaxCOOP2019; TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: The debate- 2018; The debate-2017; the debate-2016; Corporate tax on trial-2015
Session: Jury for the debates
Louise Otis is President of the Administrative Tribunal of the Organization for Economic Co-operation and Development (OECD). She is also President of the Appeal Court at the Organisation internationale de la francophonie (IOF). She is a member of the Administrative Tribunal of the European Organisation for the Exploitation of Meteorological Satellites (EUMETSAT).
She is a retired Justice of the Quebec Court of Appeal where she spearheaded the introduction of judicial mediation. She participated in over 3,000 judgments in civil, commercial and criminal law. She has conducted over 700 mediation sessions in commercial and civil law. Louise Otis works as a civil and commercial mediator and arbitrator at the Canadian and international levels. She is also an Adjunct Professor at McGill University’s Faculty of Law. She is a distinguished fellow of the International Academy of Mediators (IAM).
Louise Otis regularly participates in international governance and justice reform missions with the United Nations (UN), International Monetary Fund (IMF), World Bank (WB) and the International Finance Corporation (IFC), a member of the World Bank Group (WB). Louise Otis was appointed by the United Nations Secretary-General to a 5-member panel of independent international experts in charge of redesigning the United Nations System of Administration of Justice. She has created a system of transitional justice for countries affected by armed conflicts and/or environmental disasters.
Director at the WU Global Tax Policy Center (Institute for Austrian and International Tax Law), WU (Wirtschaftsuniversität Wien, Vienna University of Economics and Business)
Owens, Jeffrey
Session: Administering Tax in the 21st Century
Jeffrey Owens completed his doctoral work at Cambridge University in the United Kingdom in 1973. In addition to his economic degrees, he is a qualified accountant. He is now the Director of the WU Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law, WU (Wirtschaftsuniversität Wien, Vienna University of Economics and Business). In addition to his academic role, Jeffrey also serves as a Senior Policy Advisor to the Global Vice Chair of Tax at EY, and as a Senior Advisor to the United Nations Tax Committee, the Inter-American Development Bank (IDB) and UNCTAD and a number of regional tax administration organizations and is also involved with a number of NGOs. He has focused his attention on questions of tax policy and tax administration, with particular emphasis on international taxation and related domestic issues. His earlier work dealt with the development of international currency markets and the implications for monetary policies.
For over 20 years, Jeffrey led the OECD tax work, establishing a major taxation program at the OECD and extensively developed the OECD contacts with non-member countries. He also initiated the dialogue with the G20 on taxation and oversaw the G20/OECD initiatives to improve tax transparency, laying the foundation for the Base Erosion Profit Shifting (BEPS) work. He headed OECD’s global taxation policy work as director of the OECD’s Center for Tax Policy and Administration (CTPA) from 2001-2012, and continues to be active in academia, tax practice, and policy.
He has made numerous contributions to professional journals, has published a number of books and has been the author of many OECD publications on taxation. Jeffrey’s engagement with government, business and academia, and his frequent participation in international conferences, gives him a unique international perspective on tax policy. Jeffrey has membership of the following professional associations: Institute of Management Accountants, UK; International Institute of Public Finance; a Member of the Editorial Board of the Institut des Finances Publiques, Board member of European Forum Alpbach (EFA); and an Honorary member of the International Fiscal Association.
He writes a regular column for Tax Notes International and the IBFD Bulletin, as well as contributing to the popular press.
He has been awarded the International Achievement Award (Lincoln Institute, Cambridge, USA) and been nominated by Time Magazine as one of the “ten top people that shape European business.” Tax Business identified him as “the fourth most influential figure in the tax world,” and International Tax Review “as one of the 21st biggest influences in tax today.” Additionally, for his contributions to the International tax community, he was awarded the “Companion of the Order of Saint Michael and Saint George” by the Queen of the United Kingdom in 2013.
Professor of International Political Economy at City, University of London.
Palan, Ronen
Session: Debate – Tax Autonomy
Ronen Palan is professor of International Political Economy at City University of London. His publications include (with Anastasia Nesvetailova) Sabotage: the Business of Finance, 2020, London: Penguin, New York: Public Affairs; The Offshore World, 2003, Cornell University Press, and with Richard Murphy and Christian Chavagneux, Tax Havens; How Globalization Really works, 2010, Cornell UP. He is currently an European Research Council Advanced Grant holder, studying technique of organization and arbitrage employed by multinational enterprises.
Dean, School of Business at Université du Québec à Montréal
Pallage, Stéphane
Attendance to TaxCOOP2017 et TaxCOOP2015: The debate-2017; Let’s start planning for the future – 2017; Déjeuner du Québec Portrait d’une fiscalité québécoise adaptée au Québec du 21e siècle-2015
Biography:
Stéphane Pallage is the Dean of UQAM’s School of Business (ESG UQAM) and a Professor of Economics in this School. A native of Belgium and a Canadian citizen, he is a PhD graduate in Economics of Carnegie Mellon’s Tepper School of Business, where he worked closely with Nobel Laureate Finn Kydland. His articles on foreign aid, child labor, economic fluctuations and optimal social programs have been published in many international reviews.
Entrepreneur, Millionaire
Parks, Bill
Attendance to TaxCOOP2016: Taxing multinationals in a globalized world
Biography:
Bill Parks is the founding president of NRS Inc., the world’s largest seller of paddle sports accessories in the world with customers in over 80 countries. NRS is now 100% employee-owned. He was a delegate to the 1986 White House Conference on Small Business Before and during his business career. Retired since 1994, he received his Ph.D. in finance from Michigan State University and taught at the University of Oregon, Colorado State University and the University of Idaho. He continues his research on corporate taxation and has several articles in Tax Notes and other publications
Coordinator, Tobacco Economics Program, Formly Deputy Secretary of Finance, Philippines, WHO, Architect of the 2013 Sin Tax Policy Reform in the Philippines
Paul, Jeremias
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on tobacco
Biography:
Jeremias N. Paul, Jr. is a seasoned government official, having held various positions in the Department of Finance since 1990. In more than two decades now, he has practically done the rounds of all the units in the Department, including being Assistant Secretary of the International Finance Group and being Undersecretary of the Corporate Affairs Group. In 2005-2006, he served as Alternate Executive Director of the World Bank Group in Washington D.C. and spearheaded governance reforms in G-24 when the Philippines was Chair. Currently, for more than three years now, Jun Paul has been heading the Domestic Finance Group, standing at the helm of government initiatives to reform the country’s fiscal and tax systems, including the “Sin Tax Reform” law” which restructured the Philippine excise tax system for alcohol and tobacco products.
President and founder of the Patriotic Millionaires and the founder of the Agenda Project.
Payne, Erica
Session: ISF Debate
A fearless advocate for economic justice, Erica has appeared on dozens of media outlets from NBC to Fox News. She is the author of The Practical Progressive: How to Build a 21st Century Political Movement, which Jonathan Alter of Newsweek called “a blueprint for a progressive conspiracy to help save the country.” She is the co-editor with Dr. Rob Johnson of Make Markets Be Markets, a post-crisis analysis of financial regulation and the U.S. banking system.
A political messaging expert, Payne is the creator of some of the most powerful issue campaigns of the last decade. Her creative portfolio includes Granny Off the Cliff, which has been compared to LBJ’s famous “Daisy and the Mushroom Cloud” ad; Romney Girl which created an international incident with the Swiss government; and Republican Cuts Kill—a series of ads which blame GOP budget cuts for everything from Ebola to the lead poisoning crisis in Flint, MI.
Previously, Payne led a boutique consulting firm focused on developing the progressive intellectual and communications infrastructure and was instrumental in the founding of the Democracy Alliance. She holds an MBA from the Wharton School at the University of Pennsylvania (2000) and a BA from the University of North Carolina at Chapel Hill (1991).
President of the Board of the Patriotic Millionaires
Pearl, Morris
Session: ISF Debate
Morris Pearl currently serves as Chair of the Patriotic Millionaires, a group of hundreds of high-net-worth Americans who are committed to making all Americans, including themselves, better off by building a more prosperous, stable, and inclusive nation. The group focuses on promoting public policy solutions that encourage political equality, guarantee a sustaining wage for working Americans, and ensure that millionaires, billionaires, and corporations pay their fair share of taxes.
Previously, Mr. Pearl was a managing director at BlackRock, one of the largest investment firms in the world. His work included the Maiden Lane transactions and assessing governments’ potential losses from bank bailouts in the United States and in Europe. Prior to BlackRock, Mr. Pearl had a long tenure on Wall Street where he invented some of the securitization technology connecting America’s capital markets to consumers in need of credit.
He is a CFA Charter Holder, a member of the CFA Institute, the New York Society of Securities Analysts, and on the board of Verified Voting and The Center for Political Accountability. Mr. Pearl lives in New York City with his wife Barbara where he enjoys spending time with his two adult sons and riding his bicycle around the city.
President of Un peu plus loin
Pepin, Tamy Emma
Co-animator TaxCOOP2020
Tamy Emma Pepin is a Canadian businesswoman with over 13 years of experience in creative industries. She is the founder of the ORB Multidisciplinary Center, located on the MIL campus. She is also the CEO of Un Peu Plus Loin Inc., a communications firm specializing in strategy, creation, production and distribution.
A visionary, she stands out for her capacity for analysis and synthesis, as well as her leadership, anchored in a human approach focused on discovery, innovation, inclusiveness and the joy of knowledge. Her interests touch information, arts, sciences, culture, media, economics, design and community architecture.
A graduate of McGill University in Cultural Studies, Tamy continued her studies in journalism and communications at the University of Leeds, England. In 2018, she received a Certificate of Achievement from the Massachusetts Institute of Technology (MIT). Over the years, Tamy has worked and collaborated with various renowned brands and institutions including AOL, CNN, the London School of Economics, Oxfam, and the United Nations.
Deputy Director, Center for Tax Policy and Administration for Economic Co-operation and Development
Perez-Navarro, Grace
Attendance TaxCOOP2016: Tax competition: an unleveled playing field for developing countries?
Biography:
Grace Perez-Navarro is the Deputy Director of the OECD’s Centre for Tax Policy and Administration. As such, she plays a key role in all of the OECD’s tax work including the tax challenges of digitalization, the Base Erosion, and Profit Shifting (BEPS) Project, improving international tax cooperation, tackling illicit financial flows, promoting better tax policies and engaging developing countries in OECD tax work. Since joining the OECD in 1997, she has held several key positions, including having led the OECD’s tax work on bank secrecy, e-commerce, harmful tax practices, money laundering, and tax crimes, countering bribery of foreign officials, and strengthening all forms of administrative cooperation between tax authorities. Prior to joining the OECD, she was a Special Counsel at the IRS Office of the Associate Chief Counsel (International) where she coordinated guidance to field offices on international tax issues, oversaw litigation of international tax issues, negotiated TIEAs and treaties, and reviewed regulations, rulings, and other policy advice. In 1993, she was seconded to the OECD to launch the revision of the OECD’s Transfer Pricing Guidelines.
Assisitant Director, Fiscal Affairs Department, Chief of the Tax Policy division at the International Monetary Fund
Perry, Victoria
Attendance to TaxCOOP2016: Tax competition: an unleveled playing field for developing countries?
Biography:
Victoria Perry is Assistant Director in the Fiscal Affairs Department and Division Chief of the Tax Policy Division at the International Monetary Fund. Since joining the IMF in 1993, she has provided technical assistance in tax policy and revenue administration to more than 40 countries in Africa, Europe, and Asia. From 2002 to 2008 she served as Division Chief for Revenue Administration in FAD. She is a co-author of the book The Modern VAT, published by the IMF in 2001. Prior to joining the IMF, Ms. Perry was the Deputy Director of the Harvard University International Tax Program, teaching comparative income taxation and value-added taxation and providing technical assistance in revenue policy through the Harvard Institute for International Development. Ms. Perry previously practiced tax law with the Boston law firm of Hale and Dorr (now WilmerHale). She is past President of the American Tax Policy Institute; a member of the Board of the National Tax Association; and past Chair of the Value Added Tax Committee of the American Bar Association Section of Taxation. She received her J.D. from the Harvard Law School and her B.A. from Yale University in economics and philosophy.
Policy Manager at Inland Revenue, New Zealand
Peters, Carmel
Session: Multilateralism or unilateralism
Professor in the Department of Decision Sciences at HEC Montréal and holder of the chair in energy sector management
Pineau, Pierre-Olivier
Session: Matinée QC
Pierre-Oliver Pineau (PhD, HEC Montréal, 2000) is a professor at the Department of Decision Sciences of HEC Montréal and holds the Chair in Energy Sector Management since December 2013. He is an energy policy and management specialist, with a focus on electricity reform. He has published many papers on the energy sector, most of them exploring the links between energy and some aspects of sustainable development. He participates regularly in the public debate on energy and has authored many reports for the government and other public organizations. He is a researcher and Fellow at the Center for Interuniversity Research and Analysis of Organizations (CIRANO). Before joining HEC Montreal, he was an associate professor at the School of Public Administration, University of Victoria (2001-2006).
Associate Professor in tax law at the Faculty of Law, Université de Montréal
Provencher, Annick
Session: Matinée QC
Annick Provencher is an Associate Professor in tax law at the Faculty of Law. Her expertise in tax is backed by more than 10 years of experience practicing tax litigation in the Tax Litigation Directorate of the Canadian Department of Justice. Her research explores how the role of women is constructed in taxation policy discourse and the possible friction between the imperative for neutrality in tax laws and the introduction of mechanisms regulating social redistribution in these laws.
Touching on law, taxation and sociology, Annick Provencher’s work entails a high level on interdisciplinarity. For example, she is also interested in the impact that social changes can have on the promotional mechanisms of large companies offering professional services and on women. Her varied research activities generate presentations for university conferences, as well as contributions to collective works and articles submitted to renowned specialized publications, among others.
CEO and founder, Guanomad
Rajaonary, Erick
Attendance to TaxCOOP2017: What about great entrepreneurs? What do they think about taxes?
Biography:
A Chartered accountant, Erick Rajaonary is the founder and CEO of Malagasy company Guanomad. Specializing in the production of organic fertilizers based on bat droppings, this company based in Antananarivo is today the leader of organic fertilizer production in Madagascar and exports to the international market.
Erick Rajaonary is a fervent defender of economic patriotism. He is also the national president and president of the international branches of Fivmpama, the Malagasy employers’ group, with 5,000 members including 17 professional organizations.
Convinced of the competitiveness of the “vita Malagasy” (made in Madagascar), this visionary focuses mainly on the development of agriculture and the preservation of the environment to promote the rise of Madagascar.
A committed businessman, he created the association “Ho maintso ny tontolo” (For a greener world), a CSR initiative within his company. Indeed, Guanomad, a pioneer in the field of organic farming in Madagascar, intends to conduct its activities in an economically, socially and ecologically responsible manner.
Erick Rajaonary, a member of the Strategic Orientation Council of the Agence universitaire de la francophonie (AUF), has received several awards in recent years recognizing his leadership and the innovative character of his company. In 2013, Guanomad was awarded the “Africa Awards for Entrepreneurship” in the “Outstanding Small and Growing Business” category.
Mr. Rajaonary is the first Malagasy winner of the prize for agricultural innovation at the event “Builders of the African Economy” held on April 28, which represents the largest forum for the consecration of men and women in Africa, organized every year in Abidjan.
Independant Advisor on International Taxation and the Extractive Industries
Readhead, Alexandra
Attendance to TaxCOOP2017: Let’s start planning for the future
Biography:
Alexandra is an independent advisor on international taxation and the extractive industries. Her work is focused on issues of tax avoidance, and other forms of illicit financial flows, by multinational extractive companies in developing countries. She has authored and co-authored a range of policy reports and guidelines, including the first reference book for tax practitioners on transfer pricing in mining; and directly advised numerous developing country tax authorities, Parliamentary Committees, and regional assemblies, on strengthening legal frameworks against abusive transfer pricing in the mining sector. She has worked with a range of international organisations including the Natural Resource Governance Initiative, the German Agency for International Cooperation, the World Bank Group, the Minerals and Energy for Development Alliance, Open Oil, the Intergovernmental Forum on Mining, Metals and Sustainable Development, and the EITI Global Secretariat.
In 2016, Alexandra published the first detailed account of the challenges experienced by African tax authorities in applying transfer pricing rules to the mining sector: ‘Preventing Tax Base Erosion in Africa: a Regional Study of Transfer Pricing Challenges in the Mining Sector.’ The report is accompanied by detailed country case studies for Tanzania, Zambia, Sierra Leone, Guinea, and Ghana; the recommendations continue to inform local advocacy efforts.
Alexandra was previously Governance Advisor to the Chief of Staff to the President of Sierra Leone. In this role, she worked with the Government of Sierra Leone to prioritize and deliver the President’s legacy projects, including getting 500MW of power on the grid, providing free healthcare to pregnant women and children under five, and building roads to connect major cities. Before that Alexandra was a policy adviser to Save the Children UK on maternal and child health, specifically, how to finance health services for vulnerable groups. She has also held leadership roles with local NGOs in Australia and Ethiopia.
Alexandra has a Master of Public Policy (Distinction) from Oxford University, and a Bachelor of Laws (First Class Honours) from Monash University.
Managing Director for the Revenue industry at Accenture
Regan, David
As Managing Director for the Revenue industry at Accenture, David Regan’s work involves liaising with national and regional Revenue authorities around the world.
Accenture supports Revenue authorities in designing and improving the digital experience for taxpayers, building and supporting the core taxpayer systems and in the adoption of a data driven approach to innovation. Particular focus at present is on the application of Artificial Intelligence augment staff and to automate the taxpayer experience.
He combines 30 years of experience in consulting, technology implementation and operations with deep revenue industry knowledge to help revenue authorities across the world. He offers support and independent advice on revenue agencies’ key strategies and developments, drawing on Accenture’s broad capabilities combined with the unique insights of a team of Accenture specialists in the worldwide taxation sector.
David Regan is based in Dublin, Ireland.
Journalist and News Anchor, Radio et télévision suisse
Rochebin, Darius
Attendance to TaxCOOP2017: Keynote speech; How important is tax competition in the policymaking process?
Biography:
Darius Rochebin is the main Anchorman for RTS Geneva, aired world-wide by TV5 Monde, reaching over 55 million viewers. Moreover, each week he is host to a political or cultural personality in his interview show. Vladimir Putin, Emmanuel Macron, Hassan Rohani, Christine Lagarde, Aung San Suu Kyi and Mikhail Gorbatchow have been amongst his guests. He is Chevalier des Arts et des Lettres of the French Republic.
Policy Advisor, International Tax Policy and treaties, Netherlands, Ministry of Finance
Roelofsen, Aart
Attendance to TaxCOOP2017: How important is tax competition in the policymaking process?
Biography:
Aart Roelofsen (born 1957) is a senior international tax policy advisor at the Netherlands Ministry of Finance. He holds a degree in rural sociology from the University of Wageningen and started working with the Netherlands tax authorities as an alternative for military service in 1985. He graduated in fiscal law at the University of Amsterdam and was a tax inspector for the Netherlands Tax and Customs Administration (NTCA) in Amsterdam until 2000 when he moved to the Ministry of Finance in Den Haag. From 2000 to 2007 he was a policy advisor at the Directorate-General for the NTCA, specialized in corporate tax law. In 2007 he continued his career at the International Tax Policy and Legislation Directorate. He is a delegate for the Netherlands to, and co- vice-chair of, OECD’s WP1, to the Forum on Harmful Tax Practices and to the annual meeting of the UN Tax Expert Group. He was a member of several negotiating teams for bilateral tax treaties. Finally, he is one of the BEPS-coordinators in the Ministry of Finance and from that angle, involved in discussions on the Anti-Tax Avoidance Package of the EC.
Lecturer in Public Policy at the Harvard Kennedy School
Rosengard, Jay K.
Attendance to TaxCOOP2018; TaxCOOP2017; TaxCOOP2016: Debate-2018; Debate-2017; Debate-2016; Corporate tax on trial-2015
Session: Judge for the debates
Jay Rosengard, Lecturer in Public Policy at the Harvard Kennedy School, has 40 years of international experience designing, implementing, and evaluating development policies in public finance and fiscal strategy, tax and budget reform, municipal finance and management, intergovernmental fiscal relations, banking and financial institutions development, financial inclusion, micro, small, and medium enterprise (MSME) finance, mobile banking, and public administration. He has worked for a wide variety of multilateral and bilateral donors, as well as directly for host governments and private sector clients.
Rosengard is Director of the Mossavar-Rahmani Center for Business and Government’s Financial Sector Program, which focuses on the development of bank and nonbank financial institutions and alternative financing instruments. This includes microfinance (small-scale lending and local savings mobilization), mainstream commercial banking (general and special-purpose banks), and wholesale financial intermediation (municipal development funds, venture capital funds, pooled financing, secondary mortgage facilities, and securitization).
In addition, Rosengard is a Faculty Affiliate of both the Ash Center for Democratic Governance and Innovation and the Center for International Development. At the Ash Center, he is Academic Director of the Rajawali Foundation Institute for Asia and Faculty Chair of the HKS Indonesia Program. He also serves as Faculty Chair of four executive programs: FIPED (Financial Institutions for Private Enterprise Development), which focuses on sustainable and effective MSME finance; ComTax (Comparative Tax Policy and Administration), which addresses key strategic and tactical issues in tax design and implementation; VELP (Vietnam Executive Leadership Program), which is an innovative policy dialogue with senior Vietnamese leadership; and Transformasi (Leadership Transformation in Indonesia), which is designed to assist Indonesia in its decentralization initiatives.
Coordinator of the Échec aux paradis fiscaux collective
Ross, William
Session: Citizen’s Discussion Night 1
William Ross has been coordinator of the Échec aux paradis fiscaux collective since 2020.
Founded in 2010, the Échec aux paradis fiscaux collective brings together social organizations from labor, student, community and economic movements. It has nearly 1.7 million members. The Collective’s mandate is to feed the public debate on the phenomenon of the use of tax havens and to formulate, support and disseminate potential solution to end it. Citizen education, consultation with legislators and popular mobilization are among the means of action of the Collective.
William Ross is currently completing a thesis in philosophy at the University of Montreal.
Tax Policy reporter, Wall Street Journal, Washington
Rubin, Richard
Attendance to TaxCOOP2016: How tax transparency could lead to better global tax rules
Biography:
Richard Rubin is the U.S. tax policy reporter for The Wall Street Journal in Washington, focusing on the intersection of taxes, politics and economics. In November he will publish a new book: Dirty Secrets – The Political Economy of Tax Havens. Before joining the Journal in 2015, he covered tax policy for Bloomberg News and Congressional Quarterly. He also wrote about local government and transportation policy for The Charlotte Observer. He is a native of New Jersey and a graduate of Duke University.
WALL STREET JOURNAL JOURNALIST
Rubin, Richard
Session: Supporting the Economy and SMES
Richard Rubin is the U.S. tax policy reporter for The Wall Street Journal in Washington, focusing on the intersection of taxes, politics and economics. He was the Journal’s lead reporter on the development of the 2017 tax law. Before joining the Journal in 2015, he covered tax policy for Bloomberg News and Congressional Quarterly. He also wrote about local government and transportation policy for The Charlotte Observer. He is a native of New Jersey, a graduate of Duke University and a resident of Washington.
Former Vice-president, Burundi
Rufyikiri, Gervais
Attendance to TaxCOOP2017: The impact of tax competition on MNEs, SMEs, and Individuals
Biography:
Gervais Rufyikiri has a diversified experience both in academic research and the political field. He recently occupied a high political position in the Executive as vice-president of Burundi in charge of the coordination of economic and social ministries (2010-2015). He previously served in the Legislative as President of Senate of Burundi (2005-2010). Thus, during 10 years, he contributed to build post-conflict institutions, to initiate and implement reforms aimed particularly to promote good practices of governance, political stability, and economic growth. Gervais has written many scientific articles reporting his finds in the domain of soil sciences in relation to agricultural activities and pollution by radionuclides, as well as in the domain of politics. In fact, he was involved in researches in the field of agriculture for a doctoral thesis at the Catholic University of Louvain in Belgium (1995-2000), in the field of remediation of environments polluted by radioelements as a post-doctoral researcher at the Belgian Nuclear Research Centre in Belgium (2001-2003), and in the field of governance in Burundi as Scholar in Residence at the University of Antwerp in Belgium (2015-2016). He also lectured at universities in Burundi. Gervais was educated in Burundi and in Belgium. He holds a doctoral degree in Biological, Agricultural and Environmental Engineering at the Catholic University of Louvain in Belgium (1995-2000).
DIRECTOR, CENTRE FOR TAX POLICY AND ADMINISTRATION, ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD)
Saint Amans, Pascal
Attendance to TaxCOOP2018; TaxCOOP2017; TaxCOOP2016; TaxCOOP2015: Keynote interview-2018; Keynote speech-2017; The OECD’s BEPS project: an exclusive update for TaxCOOP’s audience-2015
Session: Mulitlateralism or unilateralism
Pascal Saint-Amans took on his duties as Director of the Center for Tax Policy and Administration at the OECD on 1 February 2012. Mr. Saint-Amans, a French national, joined the OECD in September 2007 as Head of the International Co-operation and Tax Competition Division in the CTPA. He played a key role in the advancement of the OECD tax transparency agenda in the context of the G20. In October 2009 he was appointed Head of the Global Forum Division, created to service the Global Forum on Transparency and Exchange of Information for Tax Purposes, a program with the participation of over 100 countries.
Mr. Saint-Amans graduated from the National School of Administration (ENA) in 1996, and was an official in the French Ministry for Finance for nearly a decade. He held various positions within the Treasury, including heading the supervision of the EU work on direct taxes and overseeing legislation and policy on wealth tax and mergers and spin-offs. He was also the head of tax treaty negotiations and mutual agreement procedures. In this capacity, he participated in the OECD Working Party No. 1 of the Committee on Fiscal Affairs as the delegate for France before being elected Chair of WP1 in 2005. He was also a member of the UN Group of Experts on International Co-operation in Tax Matters, becoming a “rapporteur”.
Executive director of Canadians for Tax Fairness
Sanger, Toby
Session: Citizen’s Discussion Night 1
Toby Sanger has been executive director of Canadians for Tax Fairness since October 2018. Prior to that, he worked as the economist for the Canadian Union of Public Employees, chief economist for the Yukon government, as a college lecturer in economics, principal economic policy advisor to the Ontario Minister of Finance, economic researcher at the House of Commons and as a consulting economist on labour, environmental and First Nations issues.
While working in government Toby was closely involved in the preparation of the Ontario and Yukon government budgets. He has written many reports, articles and commentaries on various taxation and economic issues and frequently appears in the media, on panels, providing presentations and as an expert witness to parliamentary committees. He has served on a range of different professional boards and councils, and is currently on the council of the Global Alliance for Tax Justice and the steering group of the Independent Commission for the Reform of International Corporate Taxation.
Minster of Finance, France
Sapin, Michel
Attendance to TaxCOOP2016: Tax competition, tax coordination, and tax cooperation in a globalized world
Biography:
Member of the socialist party since 1975, he was elected to the French National Assembly to represent the first district of Indre (1981-1986), then Hauts-de-Seine (1986-1991) and again Indre (2007-2012).
Under the presidency of François Mitterrand, he is Minister Delegate to the Minister of Justice from May 1991 to April 1992, then Minister of the Economy and Finance until March 1993. During the third cohabitation, it is the Minister of Public Service and State Reform March 2000 to May 2002.
Many times the Deputy Mayor of Argenton-sur-Creuse, it is the mayor from 1995 to 2001, from 2002 to 2004 and from 2007 to 2012. He was also president of the Association of the 1998 Centre in 2000, and 2004-2007. From May 2012 to March 2014 he was Minister of Labour, Employment, Vocational Training, and Social Dialogue. On 2 April 2014, he was appointed Minister of Finance and Public Accounts.
Head of Tax Department, German Ministry of Finance
Sell, Michael
Attendance to axCOOP2016: Tax competition, tax coordination, and tax cooperation in a globalized world
Biography:
Michael Sell was born in Mülheim an der Ruhr, Germany. He is married with one daughter. After qualifying as a lawyer, he worked in the tax department of a major German tax consultancy and audit company. In 1993, he joined the public administration, working as a specialist in public service law in the German Federal Ministry of Finance. He moved to the Federal Chancellery in 1998, where he became head of the division responsible for tax policy and later head of directorate. In 2008, he switched to the Federal Financial Supervisory Authority, where he held the position of executive director for horizontal tasks and internal administration. Since May 2012, Sell has been head of the Taxation Directorate-General at the Federal Ministry of Finance in Berlin.
Director of the Tax Advisory MEF, Uruguay
Serra Semiglia, Fernando
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on tobacco-2016
Managing Editor, International Tax Review
Shaheen, Salman
Attendance to TaxCOOP2017.
Contributing Editor, Tax Notes. Global Tax 50
Sheppard, Lee
Attendance to TaxCOOP2015: Get inspired and moving with some help from opinion leaders who have made a true difference
Biography:
Named on the Global Tax 50 most influential players in international taxation by International Tax Review.
Lee Sheppard is one of the most widely read and respected tax commentators in the world. She has been a mainstay of Tax Analysts’ publications for 30 years. Trained as a lawyer, Sheppard specializes in cutting-edge financial issues, such as derivatives and hedge funds, and taxation of multinational corporations. She is frequently asked to speak on tax subjects. She has appeared on television shows such as 60 Minutes and Frontline, as well as in the documentary We’re Not Broke. She also writes a blog for Forbes.
Tax Analysts, the publisher of Tax Notes and related publications, is a nonprofit publisher that provides the latest and most in-depth tax information worldwide. www.taxanalysts.com.
Tax Analysts: www.taxanalysts.com.
Shoiry, Jean-Philippe
Session: Matinée QC
Tax Attorney and Consultant, Independant Commission for International Corporate Taxation Reform
Siu, Erika Dayle
Attendance to TaxCOOP2016: Tax Competition: are we at war? A historical review
Biography:
Erika Dayle Siu is a Tax Attorney and Tax and Development, Consultant. Erika has worked for the United Nations, the International Centre for Taxation and Development, Oxfam and currently directs the Secretariat for the Independent Commission for the Reform of International Corporate Taxation. Her research with the UN Tax Committee focused on proposing recommendations for the UN Model Convention on the taxation of profits from emissions trading. At the UN Office for South-South Cooperation, Erika worked on a project to exchange successful tax practices among developing country tax administrations and facilitate technical cooperation partnerships through South-South cooperation. Erika is a graduate of New York University Law School’s Graduate Tax Program and a member of the New York and New Jersey Bar.
Senior Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance, Canada
Smith, Stephanie
Attendance to TaxCOOP2017: How important is tax competition in the policymaking process?
Biography:
Stephanie is Senior Chief of the Tax Treaties Section, Tax Legislation Division, Tax Policy Branch at the Department of Finance, a post she has held since September 2014. She is Canada’s lead negotiator for tax treaties and tax information exchange agreements.
Stephanie is the Canadian delegate to the OECD’s Working Party on Tax Treaties, the Global Forum on Transparency and Exchange of Information for Tax Purposes, and a member of the United Nations Committee of Experts on International Cooperation in Tax Matters.
Prior to re-joining the Canadian government in September 2014, Stephanie worked for 3 years at the Organisation for Economic Co-operation and Development (OECD) in Paris as Head of the International Co-operation Unit in the Centre for Tax Policy and Administration.
Stephanie has a BA from Bishop’s University, an LLB from Queen’s University and was called to the Ontario Bar in 1998.
Tax Partner, Richter
St-Pierre, Natalie
Attendance to TaxCOOP2015: Competing when your competitors don’t pay taxes. Insiders’views and solutions
Bibliography:
Natalie St-Pierre stands out due to her practical approach and understanding of corporate tax issues. Natalie is a seasoned tax partner with more than 20 years of experience, who has specialized, practical knowledge of commodity tax matters. Before joining the firm, she was a Senior Director with Bell Canada, where she built the largest Canadian commodity tax practice in the country, ensuring that commodity tax matters were well integrated into the organization’s business processes.
Natalie is a partner in the firm’s Tax Division. She develops and implements strategies that will allow her clients to achieve significant tax savings, thereby ensuring the effective handling of complex tax matters.
In addition to being extremely knowledgeable regarding commodity tax issues, she stands out due to her extensive knowledge of business process improvements allowing for the effective management of tax compliance and her strong relationships within the tax community, in particular with the tax authorities. Furthermore, she is a founding member of the Association de médiation fiscale, created in February 2014.
Founder and President, Globethics.net
Stuecklberger, Christoph
Attendance to TaxCOOP2017: Forum for the future
Biography:
Christoph Stückelberger (born 1951) is Founder, was Executive Director (2008-2016) and is President (since July 2016) of the global network on ethics “Globethics.net Foundation”, based in Geneva/Switzerland and with ten offices on four continents. He is Executive Director of Geneva Agape Foundation in Geneva, mainly with partners in China. He is Prof. (em.) at the University of Basel, Distinguished Professor at the Technical University MEPhI in Moscow, Visiting Professor at GOU University in Enugu/Nigeria and at Kingdom Business College in Beijing/China. He got his doctor honoris causa (Dr. h.c.) from the UPC University in Kinshasa/DR Congo for his long-term engagement in Africa.
His main fields of research are economic/business ethics, trade ethics, finance ethics incl. tax ethics, political ethics, development ethics, environmental ethics and philanthropy. He published as author and editor many books and hundreds of articles on applied ethics, among others “Ethics in Higher Education” (eds. With Divya Singh, 2016), “Responsible Leadership” and four volumes “Global Ethics Applied”
He was Director of the Swiss Development Organisation “Bread for all” (14 years); Director of the Institute for Theology and Ethics of the Federation of Swiss Protestant Churches (4 Years); Editor-in- chief of a large Magazine (8 Years); Founder and President of Transparency International Switzerland; Member of the Commission for International Cooperation of the Swiss Government (14 years) and President of its sub-commission on WTO for several years; Member of the Swiss Ethics Committee on Non-human Biotechnology of the Swiss Government (9 years); Member and President of the Council of the Swiss Import Promotion Programme SIPPO to support imports from developing countries; President of the international microfinance institution ECLOF working in 30 developing countries (9 years); Founding President of the Swiss Association Church and Environment OeKU; member and consultant of various ethics committees of very large and small Banks (international, Switzerland, Germany, China) and a Sovereign Wealth Fund; consultant of international companies; member of Boards of academic Ethics Centers.
Commissioner General, Revenue Authority, Liberia
Tamba, Elfrieda
Attendance to TaxCOOP2017
Biograpphy:
Elfrieda Tamba is Commissioner General at the Liberia Revenue Authority. Previously, she was Deputy Minister of Revenue at the liberian Ministry of Finance and Chief Financial Officer for the Liberia Bank for Development and Investment. She holds a Master of Business Administration in Finance from the Morgan State University.
FISCAL AFFAIRS EXPERT AND AUTHOR OF "TAXATION IN AN INTEGRATING WORLD" (1995)
Tanzi, Vito
Attendance to TaxCOOP2016: Tax Competition: are we at war? A historical review
Session: History’s Lessons
Vito Tanzi received his MA (1963) and Ph.D. (1967) in Economics from Harvard University.
After an initial career teaching economics, at the George Washington University and at the American University (where he was Department Chair in 1970-73), he became Head of the Tax Policy Division (1974-1980) and Director of the Fiscal Affairs Department at the IMF (1981-2000).
From 2001 to 2003 he was Undersecretary for Economy and Finance in the Italian Government. He has been a consultant for many international organizations, most recently for the UN.
In recent years, he has continued his professional activity as an independent scholar.
He is the author of 20 books and hundreds of articles in economic journals, some in top journals, such as the American Economic Review, the Journal of Political Economy, The Review of Economics and Statistics, the Journal of Public Economics, and others.
An economic effect known as “the Tanzi effect” was named after him.
Director of the Tax Histoy Project at Tax Analysts and Contributing Editor for Tax Notes magazine.
Thorndike, Joe
Attendance to TaxCOOP2016: How to tax wealth more efficiently? Other tax instruments
Biography:
Joseph J. Thorndike, director of the Tax History Project at Tax Analysts, is a nationally recognized tax historian. He is a regular columnist for Tax Analysts’ publications, including Tax Notes magazine, and a writer for the Tax Analysts blog. Thorndike also has written for a number of national publications and academic journals. A prolific author on the history of American taxation, Thorndike’s latest book is Their Fair Share: Taxing the Rich in the Age of FDR, published by the Urban Institute Press. Thorndike serves as a visiting scholar in history at the University of Virginia and teaches tax policy at the Northwestern University School of Law. He holds a BA from Williams College and an MA and Ph.D. from the University of Virginia.
Philosopher, Professor at the Université catholique de Louvain (UCL) and holder of the Hoover Chair in Economic and Social Ethics
Van Parijs, Philippe
Session; Citizen’s Discussion Night 2
Philippe Van Parijs is a guest professor at the universities of Louvain and Leuven and a Robert Schuman Fellow at the European University Institute. He was the founding director of Louvain’s Hoover Chair of Economic and Social Ethics from 1991 to 2016, and a regular visiting professor at Harvard University from 2004 to 2008 and at the University of Oxford from 2011 to 2015. He is a member of Belgium’s Royal Academy of Sciences and a Fellow of the British Academy. He holds an honorary doctorate from Laval University (Québec). He is one of the founders of the Basic Income Earth Networkand chairs its International Board.
His books include Evolutionary Explanation in the Social Sciences (Rowman & Littlefield, 1981), Le Modèle économique et ses rivaux (Vrin, 1990), Qu’est-ce qu’une société juste? (Le Seuil, 1991), Arguing for Basic Income (editor, Verso, 1992), Marxism Recycled (Cambridge U.P., 1993), Real Freedom for All. What (If Anything) Can Justify Capitalism? (Oxford U.P. 1995), What’s Wrong with a Free Lunch? (Beacon Press, 2001), Ethique économique et sociale (La Découverte, 2000, with C. Arnsperger), L’Allocation universelle (La Découverte, 2005, with Y. Vanderborght), Linguistic Justice for Europe and for the World (Oxford U.P. 2011), Just Democracy. The Rawls-Machiavelli Programme (ECPR 2011), Basic Income. A radical proposal for a free society and a sane economy (Harvard U.P. 2017, with Y. Vanderborght) and Belgium. Une utopie pour notre temps (Académie royale de Belgique, 2018).
Professor, HEC Montreal
Vidal, Jean-Pierre
Attendance to TaxCOOP2015: It’s legal, but is it moral? Tax morality and its limits
Biography:
Jean-Pierre Vidal teaches taxation at HEC Montreal since June 2002. He is a member of the Ordre des comptables professionnels agréés du Québec. He was a “Licensed Certified Public Accountant” in the State of Illinois, USA, from November 27, 2006 to September 30, 2012. On that date, the status of its license in the United States has become inactive at his request. He followed the ICCA course on extensive tax CICA from 1997 to 1999. He earned a Ph.D. in economics from the University of Montreal in 1990; an M.Sc. in Economics from the University of Montreal in 1985; a Diploma from the Institute of Political Studies in Paris in 1981; and a Bachelor of Business Administration (Finance) from the University of Sherbrooke in 1979.
Tax Partner, Tax Policy Leader EMEA PWC
Visser, Edwin
Attendance to TaxCOOP2017: Let’s start planning for the future-2017
Biography:
Tax partner at PwC the Netherlands as of January 1, 2015. Tax policy leader EMEA, member of the global tax policy core team, leader of PwC’s tax controversy and dispute resolution network for the EMEA region, and member of the global leadership team of PwC’s Tax Controversy and Dispute Resolution (TCDR) network. His basis is in the AEX-team in Amsterdam. Edwin’s practice includes representing PwC in tax policy matters (e.g. with the EU institutions), boardroom consulting, strategic tax advice, tax controversy, tax administration consulting.
Edwin is co-leading a global PwC team of around 20 former competent authorities and other specialists in mutual agreement procedures and arbitration.
Edwin graduated from Tilburg University in 1995. He’s a member of the Editorial board of a renowned tax encyclopedia in the Netherlands, author of a handbook on transfer pricing (published in 2005), co-author of the Netherlands report to the IFA in 2007 on the Treatment of intangibles. He has a broad experience in teaching (LLM International Taxation at Leiden University, IBFD and the Tax assurance academy at Nyenrode Business University)
Before joining PwC he was deputy director-general for Tax and Customs Policy and Legislation and Director for Direct Taxes at the Dutch Ministry of Finance. He represented the Netherlands in the Bureau of the OECD’s Committee on Fiscal Affairs from 2012 through 2014 and he co-chaired the OECD Informal task force on tax and development (2010-2014).
Edwin was director for International Tax Policy and Legislation from January 1, 2009, to March 1, 2012. In that capacity he also acted as competent authority. From 2004 through 2008 he was responsible for a coordinated treatment of the 2000 largest companies in the Netherlands by the Netherlands’ Tax and Customs Administration (NTCA). The main challenge was the implementation of the co-operative compliance approach. From 2000 to 2004 he was head of the Transfer pricing division of the Dutch tax administration and in that capacity, he was involved in many mutual agreement procedures.
Vice Presdent, Equitable growth of Finance and Institutions (EFI)
Waldie, Paul
Attendance to TaxCOOP2015: From global to local competition: when tax competition hits close to home
Biography:
Paul Waldie joined the Globe in 1995 and has covered business, sports, news and just about everything in between. He has won three National Newspaper Awards, in the business category, has been nominated in the breaking news and explanatory categories, and has also been nominated for a Michener Award. He has traveled the world for The Globe, covering the earthquake in Haiti, the Olympics in London, Vancouver and Sochi, the first season of the Winnipeg Jets, the Bre-X scandal, the Conrad Black saga and the collapse of Lehman Brothers. He wrote a best-selling book on the McCain family and won an award for magazine writing. Paul was most recently the Globe’s European Bureau Chief, where he covered a range of stories from the birth of the royal baby to the crisis in Ukraine. In April he was named Editor of the Report on Business.
Vice President, Equitable growth of Finance and Institutions (EFI)
Walliser, Jan
Attendance to TaxCOOP2016: Opening speech
Biography:
Jan Walliser was the Vice President for the World Bank’s Global Practices covering Finance, Competitiveness, & Innovation; Governance; Macroeconomics, Trade, & Investment; and Poverty and Equity from July 1, 2015, until his passing in June 2018. In this role, Jan was responsible for ensuring high-quality lending, analytical and advisory services aligned with country demand and in collaboration with regional teams. Prior to this appointment, he was Director of Strategy and Operations in the Bank’s Africa Region supporting the Regional Vice President in providing strategic leadership and operational guidance to staff working on 48 countries in sub-Saharan Africa as lending to the region increased to more than $10 billion annually. Previously, he managed a team of economists working on Nigeria and countries in central and western Africa, which advised governments on macroeconomic policies and supported debt relief for several fragile states. He also provided advice to staff and senior management on issues related to budget support, aid effectiveness and conditionality in one of the World Bank’s central units during 2004-08. Before joining the World Bank in 2002, Jan was an economist at the International Monetary Fund and a Principal Analyst at the U.S. Congressional Budget Office where he focused on the analysis of pension reform and tax reform. Jan published in a range of professional economic journals on intergenerational aspects of fiscal policy, tax reform, pension reform, and aid effectiveness. He received a Ph.D. in economics from Boston University in 1998 and a Diplom-Volkswirt degree from Kiel University, Germany, in 1993. He spoke German, English, and French.
Child tax prodigy
Weinreb, Carlie
Attendance to TaxCOOP2018 et TaxCOOP2017: Rising Star cocktail-2018; Forum for the future-2017
Biography:
With her first lecture at 6 years old at one of the largest tax firms worldwide Carlie has since brought her knowledge to the University of Toronto, University of Western Ontario, CPA conference and more.
She has more than half a million views on Social media. Carlie has appeared on numerous media outlets such as CBS, Fox, CBC, and NBC including the Steve Harvey Show and Bloomberg News.
Carlie has written articles for numerous organizations including the Government of Canada’s Federal Consumer Agency. Carlie is the CEO of a storefront math location she recently launched.
Senior Director, Governance VP
Wetzel, Deborah
Attendance to TaxCOOP2016
Biography:
Deborah Wetzel is the World Bank Director for Regional Integration for Africa, the Middle East, and Northern Africa. Prior to her current appointment, Wetzel was the Senior Director for Governance from April 2016 to April 2019. She also served as the Director of Strategy and Operations for the Middle East and North Africa Region, as well as Country Director for Brazil, from March 2012 until July 2015. Previous roles include World Bank Group’s Chief of Staff to the World Bank President from 2010 to 2012, and Director for Governance and Public Sector, where she directed the Bank’s work on taxation, public expenditures, decentralization, public sector reform and strengthening, governance and anti-corruption. From 2006 to 2009, she led the World Bank’s Economic and Public Sector Programs in Brazil, based in Brasilia. During that period, she developed numerous programs with state and federal governments to help improve the effectiveness of public expenditures and achieve better results. Wetzel began her career at the World Bank in 1986 as a Consultant, joining the Young Professionals Program in 1993. She also worked at the Centre for the Study of African Economies in Oxford England in the early 1990s. During her career, she has worked in Central and Eastern Europe, Ghana, Hungary, Ukraine, Vietnam, Russia, the former Soviet Republics, West Africa, and Zambia. Wetzel has a Doctorate in Economics from the University of Oxford and a Masters in International Studies from Johns Hopkins University, School of Advanced International Studies. Her BA is from Smith College. She is the author of publications on fiscal decentralization, public finance, governance, and sub-national affairs.
Secretary General of SMEunited
Willems, Véronique
Session: Supporting the Economy and SMES
Véronique Willems is representing Crafts and SMEs in Europe as the Secretary General of SMEunited (formerly known as UEAPME) since January 2017. Beforehand and as from 2009, she was the Head of European affairs at UNIZO (SMEunited Belgian member organisation) and was responsible for advocacy on policies affecting SMEs at EU-level.
Ms Willems started her career at UNIZO in 1999 as Policy Officer in charge of education, training and SME counselling and went on to work at the regional office (Vlaams-Brabant & Brussel) as responsible for advocacy at regional level, mentorship programs and individual counselling for entrepreneurs. Ms Willems holds a Law degree from Vrije Universiteit Brussels and a Master’s Degree in Commercial sciences / Business management from VLEKHO Brussels
Xu, Yan
Session: Contest toward a Green International Tax Reform
Tax professor at the University of International Business and Economics in Beijing; Tax consultant, World Health Organization; Director, WHO Collaborating Center for Tobacco and Economics in Beijing
Zheng, Rong
Attendance to TaxCOOP2016: To broaden the overall tax base: to tax for the promotion of public goods, the tax on tobacco
Biography:
Prof. Zheng is a tax professor at the University of International Business and Economics in Beijing. She also works for World Health Organization as a tax consultant and she is the director of the WHO Collaborating Center for Tobacco and Economics in Beijing. Her areas of expertise include Chinese fiscal and tax policy as well as tobacco economy. She has a strong commitment to health improvement and contributed directly to the Chinese tobacco tax reforms in 2009 and 2015 through a number of research projects in collaboration with the Chinese Ministry of Finance and the World Health Organization. In addition to her research and teaching activities, she devotes herself to policy advocacy through training of various administrations, organization of seminars /conferences, and regular interviews with the medias.
Associate Professor, Department of Accounting Sciences, Université du Québec en Outaouais
Zogning Nguimeya, Félix
Moderator for TaxCOOP2020
A media man and academic, Félix Zogning is Associate Professor of Financial Accounting at the Université du Québec en Outaouais. A specialist in financial markets, entrepreneurship and governance, his work focuses, among other things, on the performance of listed companies, mergers and acquisitions, the governance mechanisms of private and public organizations and their impact on performance, as well as corporate disclosure strategies.
He is author and co-author of books including Performance of Listed Companies and Economic Growth (2010), Advanced Financial Accounting (2013), Investment, Financing and Accounting Standards in the OHADA Space (2014), SME Financing and Public Sector Performance (2015), Fundamentals of Financial Statements (2017), The Informal Economy, Entrepreneurship and Employment (2017) and Governance & Performance (2018).
Michael H.Schill Distinguished Professor of Law, UCLA School of Law
Zolt, Eric M.
Attendance to TaxCOOP2016:
How to tax wealth more efficiently? Other tax instruments- 2016
Biography:
Eric M. Zolt is a Michael H. Schill Distinguished Professor of Law at the UCLA School of Law. He specializes in individual,corporate, and international tax law. Working with the International Monetary Fund, the World Bank, US AID and the US Treasury Department, Eric has served as a consultant on tax policy matters in over 30
countries. Before coming to UCLA, he was a partner in the Chicago law firm of Kirkland & Ellis. Eric served in the US Department of Treasury, first as Deputy Tax Legislative Counsel and then as founder and director of Treasury’s Tax Advisory Program in Eastern Europe and the Former Soviet Union. Eric also served as the Director of the International Tax Program at Harvard Law School. He is a co-founder of the African Tax Institute, a training and research institute for government tax officials in Africa.
Executive Director of the Observatoire québécois des inégalités
Zorn, Nicolas
Session: Matinée QC
Nicolas Zorn is the Director General of the Observatoire québécois des Inequalités, an independent, non-partisan and non-profit organization based at the University of Montreal. As a “knowledge broker”, his mission is to inform, with popularized scientific knowledge, the reflections and positions concerning inequalities in income, opportunity and quality of life. As a doctoral student in political science at the University of Montreal and a specialist in inequalities, he published several studies on the subject and is regularly invited to comment on economic and social issues in the media.
As a speaker and an author, he recently published the book Le 1% le plus riche: exception québécoise (Presses de l’Université de Montréal) and the autobiographical essay J’ai profité du système – Des centres jeunesses à l’Université, parcours d’un enfant du modèle québécois (Somme toute).
He is the spokesperson for the Fondation du Centre jeunesse des Laurentides.
ASSOCIATE PROFESSOR OF ECONOMICS, UC BERKELEY AND AUTHOR
Zucman, Gabriel
Session: Panel of experts: Cooperation and Tax Competition
Gabriel Zucman, born in Paris in 1986, is an associate professor of economics at the University of California, Berkeley.
He is the author of articles published in peer-reviewed journals such as the Quarterly Journal of Economics, the American Economic Review, the Journal of Public Economics, and of three books. His research focuses on the accumulation, distribution, and taxation of global wealth and has renewed the analysis of the macro-distributional implications of globalization.
In a series of papers and in his book The Hidden Wealth of Nations, he has developed new methods to measure the wealth held in tax havens. This research finds that 8% of the world’s household financial wealth is held in tax havens, with large variation across countries—from a few percents in Scandinavia to 50% in Russia. Data leaked from offshore financial institutions (such as the “Panama Papers”) reveal that offshore wealth is very concentrated, with about 50% of it belonging to the top 0.01% wealthiest households.
A second strand of research combines theory and empirics to quantify the redistributive effects of international tax competition. The findings suggest that 40% of multinational corporate profits are shifted to tax havens globally and as much as 60% for US multinationals. This profit shifting has large redistributive implications across countries and social groups. Granular results of this research, available at MissingProfits.world, make it possible to assess the effect of alternative tax policies, such as global tax coordination or unilateral changes to the taxation of multinational companies (e.g., the use of apportionment formulas).
Gabriel Zucman has pioneered the creation of distributional national accounts, statistics that decompose macroeconomic growth by social group. With Emmanuel Saez, he has constructed long-run series on the distribution of US wealth which have received attention in the US public debate. With Thomas Piketty he has studied inequality in China, Russia, and the long-run accumulation of capital in rich countries as far back as 1700.
Gabriel Zucman received his PhD in 2013 from the Paris School of Economics and taught at the London School of Economics before joining the Berkeley faculty in 2015.
In 2019, he was awarded the Bernácer Prize and a Sloan Research Fellowship. He received the Excellence Award in Global Economic Affairs from the Kiel Institute for the World Economy in 2017, and the Best Young French Economist Prize awarded by Le Monde and le Cercle des Économistes in 2018.
Himanshu Sharma
MSc.,B.C.L.,L.L.B. Parliamentary Affairs Advisor Since September 2019)
Karine Péloffy
Karine Péloffy holds an M.Sc. in Environmental Change and Management from the University of Oxford, UK and a B.C.L./LL.B. from McGill University’s transystemic law program. She has been a lawyer and member of Quebec Bar since 2007 and was the director of the Quebec Center for Environmental Law (CQDE) from 2014 to 2018. She developed an expertise on climate law, be it innovative legislative approaches or international and national court cases.
Karine has contributed to a diversity of environmental and social justice projects around the world and in Canada. Keenly interested in communication, she appeared in numerous media was awarded the Lawyer of the Year / Tomorrow’s Leader in the alternative career category by the Montreal Young Bar Association in 2015.
Assistant Professor in the College of Law at Hamad Bin Khalifa University (HBKU), Qatar.
Ezenagu, Alexander
Dr Alexander Ezenagu is currently an Assistant Professor in the College of Law at Hamad Bin Khalifa University (HBKU), Qatar. As a trade and international tax law expert, he specializes in international tax law, domestic taxes, tax avoidance and commercial aspects of illicit financial flows, trade and investment advisory. He obtained his Ph.D. in international tax law from McGill University, Canada, and holds a Master of Law degree (LL.M) from the University of Cambridge, United Kingdom.
As a researcher, Alexander focuses on tax law and policy issues, with emphasis on the relationship between taxation and economic development and on the role of government and non-government institutions and actors in the creation of tax policy norms.
Associate Professor, Department of Accounting Sciences, Université du Québec en Outaouais
Félix Zogning Nguimeya
A media man and academic, Félix Zogning is Associate Professor of Financial Accounting at the Université du Québec en Outaouais. A specialist in financial markets, entrepreneurship and governance, his work focuses, among other things, on the performance of listed companies, mergers and acquisitions, the governance mechanisms of private and public organizations and their impact on performance, as well as corporate disclosure strategies.
He is author and co-author of books including Performance of Listed Companies and Economic Growth (2010), Advanced Financial Accounting (2013), Investment, Financing and Accounting Standards in the OHADA Space (2014), SME Financing and Public Sector Performance (2015), Fundamentals of Financial Statements (2017), The Informal Economy, Entrepreneurship and Employment (2017) and Governance & Performance (2018).
Constitutionalist and Professor of Tax Law - Université d'Oran
M. Bachir Yelles Chaouche
Professor Bachir Yelles Chaouche is Professor of Law at the University of Oran in Algeria.
He holds a PhD from the University of Strasbourg in France, and a State doctorate from the University of Oran in Algeria.
Business lawyer since 1996, he was also Dean of the Faculty of Law of the University of Oran from 2005 to 2015. His publications cover many aspects of taxation, such as tax administration and litigation, environment and international taxation.
Director Tax & Legal, KPMG Cameroon and Former Principal Tax Inspector
M. Émile Bitoungui
“Emile is Principal Inspector of Financial Authorities, Tax Option, and has acquired a long experience, both operational and managerial, in tax auditing at the Directorate General of Taxes of Cameroon (DGI). He has worked as an inspector-auditor in local, regional and then national control and verification structures. He was head of the first brigade in charge of controlling companies in the industrial sector before heading for six years the national unit dedicated to controls and audits of Large Companies, the tax control unit of the Directorate of Large Enterprises (DGE ). He led 432 account verification missions, and supervised 965 tax audits as national coordinator.
At the strategic level, he was in charge of studies at the Planning, Studies and Tax Reforms Division for four years where he actively participated in the modernization and dematerialization of the procedures of the Cameroon Tax Administration.
Emile is a certified TADAT expert (Tax Administration Diagnostic Assessment Tool), a tool for diagnosing the performance of tax administrations.
Emile is a trainer of trainers on the new OHADA Uniform Act relating to accounting law and financial information (AUDICIF).
In September 2015, he led in Yaoundé on behalf of the Centre de Rencontres et d’Etudes des Dirigeants des Administrations Fiscales (CREDAF), a Directors’ seminar on the theme “”VAT control: Tax-Customs collaboration””.
During a seminar organized by FIDAL/KPMG in May 2017, he was chosen as a speaker representing the Cameroonian DGI at the conference “”Transfer Prices and the Fight against Fraud and Tax Evasion in Francophone Africa in the line of BEPS.”” In June 2017, he also acted as a European Union Expert for the reform of the Personal Income Tax (IRPP) in Chad.
In November 2017, he led the Directors’ Seminar at the Center for Meetings and Studies of Directors of Tax Administrations (CREDAF) on the theme “”The issues raised by complex activities in terms of control and particularly in the banking sectors, insurance and telephony.”
Since January 2018, he has been Director of the KPMG TAX & LEGAL CAMEROUN Cabinet, where he is the technical manager of all services concerning Cameroon, Equatorial Guinea, the Central African Republic and Chad.”
CFO, Leader of Digital Transformation, ORACLE NetSuite Implementation, SAP FiCo functional
M. Irbaiyne Abdelhafid
CFO, Leader de la transformation numérique, ORACLE NetSuite Implementation, SAP FiCo functional
Business Lawyer - Tax Expert and Central Tax Inspector
M. Steve Marian Alili
Business tax Lawyer and Central Tax Inspector, Steve Marian All has been practicing Law and Taxation for more than fifteen years.
On the administrative level, he is currently Director of Large Enterprises at the General Tax Department (DGI) of Gabon. He has also held the positions of Chargé d’Etudes, mainly in charge of tax issues for the Minister of Economy, and Head of Legislation Department at the DGI. Within this framework, he has participated both at the national and international level in the drafting of various legal and tax texts and contracts, such as the General Tax Code and tax treaties.
As an expert, he is a member of the National Committee in charge of EPA negotiations and DGI expert for the High Council of Investment (HCI). In addition, he has been Rapporteur of several technical commissions (CNAMGS and social security commission, commission for the evaluation of tax benefits and counterpart, commission for the fight against the informal sector, commission on the reform of property taxation …).
As a trainer and consultant, he participates in the facilitation of capacity building seminars for business and administrative executives. He also teaches Business Law and Taxation in the Grandes Ecoles and Universities in Gabon.
As a writer, he is the author of two books on Gabonese taxation and editor of specialized articles on OHADA law and Taxatio
Lawyer, Doctor of Tax Law . Teacher at l'Université de Nouakchott
Maître Aliou Sall
Senior Tax Lawyer, CEO of LexAfric
Me Nodjitan Beti Kolossoum
Managing Partner of the Legal and Tax Firm “” LEXAFRIC “” of which he is the founder, Mr. BETI is a member of the Association of Tax Experts of Chad. He works in partnership with several international law firms that regularly request him for joint missions on the African continent (DS Avocats, VdA Legal Partners, Kalliopé, Cleary Gottlieb Steen & Hamilton LLP, RSM International…).
A Business Law practitioner, he is specialized in OHADA Law and Tax Law. He is also a member of the Chadian Public Procurement Regulatory Authority (ARMP) where he sits on the Regulatory Council. As such, he is fully conversant with the regulations applicable to public procurement in Chad.
He is a certified tax expert with CEMAC (Communauté Economique des Etats de l’Afrique Centrale) and the N’Djamena Court of Appeals in Chad.
Mr. BETI is a graduate in Law and holds a Diploma of Advanced Studies from the University of Douala in Cameroon. He also holds a Diplôme d’Etudes Supérieures Spécialisées en Banque from the Institut Technique des Banques de Paris and several certificates issued by the University of Cape Town in South Africa.
Tax Law Professor, Université de Tunis
Mme Inès Menchaoui
Inès Menchaouie holds a doctorate in accounting sciences from the Faculty of Economics and Management of Tunis University and the Université de Franche-Compté. She is Assistant Professor at the Faculty of Economics and Management of Tunis University. Her research focuses on tax planning, tax management of groups of companies, in particular through transfer pricing.
Inès is also Secretary-General of the l’Association tunisienne des Etudes en Comptabilité, Finance et Fiscalité, and co-author of several articles on tax management.
Director of Legal Affairs, Documentation, and Communication OHADA
Boubacar Diarrah
Data Scientist at Tax Justice Network; Researcher at Charles University, Prague
Miroslav Palansky
Teaching and Research Associate at the WU Institute for Austrian and International Tax Law and Doctoral Candidate at the WU Vienna University of Economics and Business.
Wealth Distribution Coordinator Paris School of Economics - World Inequality Lab
Clara Martinez-Toledano
PhD fellow in International Political Economy, Copenhagen Business School
Saila Stausholm
International Tax Specialist, working on policy research and political economy analysis in Africa and Europe. Also, currently a postgraduate degree in Taxation student at Oxford University
LuckyStar Miyandazi
PhD candidate in Global Studies at University of UrbinoResearcher specializing in issues of international taxation. BEPS, taxing digital economy, tax for development.
PhD student, Dept. of Sociology, University of Cambridge. Co-founder, taxtaxtax.tax
May Hen-Smith
Dr. Tarcísio Diniz Magalhães, Research Professor of Digitalization and Taxation at the University of Antwerp Faculty of Law and Lecturer in Tax Policy and Taxation at the McGill University Faculty of Law.
Tarcisio Diniz Magalhaes
Taxation lawyer, policy analyst, LLM candidate at the London School of Economics and Chevening scholar 2021
Vidushi Gupta
Lecturer in Tax LawUniversity of Leeds School of Law
Leopoldo Parada
Alexandra is Lead, Tax and Extractives at the International Institute for Sustainable Development.
Alexandra ReadHead
Dr. Javier Garcia-Bernardo is a data scientist at the Tax Justice Network and a researcher on tax avoidance at the University of Amsterdam
Javier Garcia-Bernardo
Research and Teaching Associate and Doctoral Candidate in International Business Taxation at Vienna University of Economics and Business (WU).
Christina Dimitropoulou
Senior Policy Expert in International Tax and Environmental Taxation, Green Fiscal Policy Network
Falcao, Tatiana
Tatiana Falcão is a senior policy expert in international tax and environmental taxation. She is a frequent contributor to the work of the United Nations, most recently acting as the manager of the Green Fiscal Policy Network at the United Nations Environment Program. She has previously worked in the secretariat of the United Nations Committee of Experts on International Cooperation
in Tax Matters.
She is a member of the United Nations’ Subcommittee on environmental Taxation, and a member of the BEPS Monitoring Group (BMG). As independent expert to the BMG, she has made numerous public appearances before the OECD during the BEPS Project, and most recently, at the debates concerning the tax challenges of the digitalization of the economy, to portray developing country approaches. Tatiana’s academic work, published in numerous books, articles and scientific papers, focuses primarily on international environmental taxation and the development of policies that aim to curb carbon emissions on a cross-border basis. Tatiana has a monthly column on emerging economy issues in Tax Notes International and is a regular commentator in international tax topics. Her most recent book “A Proposition for a Multilateral Carbon Tax Treaty” was published by the IBFD in 2019.
In 2019 Tatiana was named by the International Fiscal Association’s Women in Tax Committee one of the top 40 women-lawyers who have shaped international taxation over the last 100 years.
Tatiana is a graduate of the Vienna University of Economics and Business (AU, Ph.D), University of Cambridge (UK, LL.M), and New York University (USA, LL.M).
Jur.dr. Yvette Lind, Assistant professor in tax law at Copenhagen Business School.
Lind, Yvette
PhD student in public politics at Carleton UniversityVanier Scholar and Associate Researcher at the Research Chair in Taxation and Public FInance at Sherbrooke University
Antoine Genest-Grégoire
Editor at Bloomberg Tax
Joe Stanley-Smith
Economist specialized in green fiscal policyFinancing for Sustainable Development Office - United Nations
Elena Belletti
Tax Justice & Inequality Advocacy Officer, Oxfam France
Quentin Parrinello
Deputy Commissioner of Taxes (Deputy Director)Central Intelligence Cell, National Board of Revenue, Government of Bangladesh.
Tasnim Alan
Research fellow at the Jacques Delors Institut – Berlin covering the European Monetary Union, the Single Market, social Europe and digitalisation
Pola Schneemelcher
Dr Vanessa van den BoogaardResearch Fellow, International Centre for Tax and Development
Vanessa Van Den Boogaard
Vienna University of Economics and Business
Dimitropoulou, Christina
Research and Teaching Associate and Doctoral Candidate in International Business Taxation at Vienna University of Economics and Business (WU).
International Centre for Tax and Development
Van Den Boogaard, Vanessa
Dr Vanessa Van Den Boogaard Research Fellow, International Centre for Tax and Development
Economist and Deputy Head of Unit, OECD Centre for Tax Policy and Administration
Sarah Perret
Global Head of Tax at EBANX and Columnist of Tax Notes InternationalPh.D. Candidate in Economic and Financial Law at the University of São Paulo School of Law, LL.M. in International Taxation at the New York University School of Law
Lucas de Lima Carvalho
Postdoctoral Fellow in Ethics and Economics at the Centre for Research on Ethics at the University of Montreal. Her research explores problems of social justice and equality, with a focus on work justice and the philosophy of work.
Denise Celentano
Lawyer at the Paris Bar, Doctor of Law (PhD)
Laure-Alice Bouvier
Economics PhD student at the University of Oslo, conducting research on tax fairness
