TaxCOOP2017

MEETING THE CHALLENGES OF TAX COMPETITION

IN COLLABORATION WITH THE 15TH SESSION OF THE COMMITTEE OF EXPERTS ON INTERNATIONAL TAX COOPERATION

TaxCOOP organized its third conference to discuss competition and tax cooperation, in collaboration with the 15th session of the United Nations Committee of Experts on International Cooperation in Tax Matters. It was held at the United Nations headquarters in Geneva.

THE PROGRAM AND OUR SPONSORS

GREAT DEBATE 2017

The question addressed during this great debate was as follows:

Is tax transparency an effective solution?

The question was explored in the light of the following four resolutions

Resolution 01:
Be it resolved that: Tax transparency requirements are essential to increase the government’s capacity to monitor compliance and better understand business models, especially that of multinational corporations.
Resolution 02:
Be it resolved that:

a) The advantages that tax transparency provides to tax authorities justify the increase in compliance costs and risks borne by taxpayers, and;

b) Insufficient transparency on the part of governments does not justify the lack of transparency by taxpayers.

Resolution 03:
Be it resolved that: Tax transparency could provide useful information to the public in order to ensure that corporations act in socially responsible ways with regard to their tax obligations.
Resolution 04:
Be it resolved that: Access to information by tax authorities does not prevent the protection of confidential information and does not interfere with the work of professionals (accountants or lawyers, for example).

Debaters:

Michael Lennard Head Chief, International Cooperation Section, Financing for Development Office, United Nations

Dominic Belley Partner and Head of the Canadian Tax Practice Group, Norton Rose Fulbright

Judges:

Louise Otis International Administrative Judge and Arbitrator; Assistant Professor, McGill University

Manuel Montes Senior Tax Advisor, The South Center

Jay K. Rosengard Professor, Harvard Kennedy School

TAXCOOP2017 NEXT GENERATION FORUM

Panel on tax ethics, October 16, 2017

AN OPPORTUNITY FOR THE NEXT GENERATION OF TAX PROFESSIONALS TO EXPRESS ITSELF ON TAX ETHICS

The media coverage of tax evasion, tax avoidance and aggressive tax planning in recent years demonstrates the need for new avenues and comprehensive solutions to address these problematic issues. TaxCOOP provides a platform for upcoming tax specialists with the TaxCOOP2017 Next Generation Forum.

Moderated by Brigitte Alepin

Speakers:

Geneviève Mottard -00:45-5:19

Adam Koniuszweski– 5:20- 11:25

Marie-Thérèse Dugas– 11 :50-18 :30 

Caroline Macfarland– 18 :35- 31 :40

Chiedza Museredza – 32:00-39:10

Carlie Weinreb– 39:10-43:45

Christophe Stuecklberger– 44:15- 51:50

Louise Otis – 53 :00 -59 :50

Manuel Montes-1 :03 :00

CODE OF ETHICS IN TAXATION, STUDENT CONTEST

Tax students from several countries have proposed tax codes of ethics.

A neutral jury made up of Nathalie Cossette, tax specialist, Marie-Thérèse Dugas, tax specialist and assistant professor at the University of Sherbrooke, René Villemure, ethicist, Sophie Gagnon, expert in taxation and ethics and Annick Lepage, expert in public administration, have selected the most outstanding codes proposed, which are available for download.

Congratulations to the winners: Rahma Marouf, Olivier Maltais and the team of Sanaa Elhariri and Amir Khalili, for their work and remarkable ideas.

Winners

Code of ethics for representatives and professionals in tax practice – Rahma Marouf
International Code of Ethics for the Practice of Taxation – Olivier Maltais
Ethics beyond ethical law – Sanaa Elhariri and Amir Khalili

THE ECONOMIC AND SOCIAL COUNCIL (ECOSOC)

Lying at the very heart of the United Nations system, the Economic and Social Council promotes three aspects of sustainable development: economic, social and environmental. It is the central place from which debates begin, new ideas emerge, consensus is formed around paths to be followed, and actions are coordinated to pursue objectives set at the international level. The Council also has the function of following up on major conferences and summit meetings organized by the United Nations.

It is one of the six main organs of the United Nations established by the Charter of the United Nations in 1945

Source: https://www.un.org/ecosoc/about-us

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