2020

WORLD TAX SUMMIT – TAXCOOP2020

GIVE TAX COOPERATION A CHANCE

At a time when the need for efficient and fair taxation has never been so pressing, TaxCOOP2020 provided an opportunity to debate new ideas in the pandemic and post-pandemic period. TaxCOOP2020 brought together governments, politicians, businesspeople, academics, experts and the civil society to discuss international taxation. With creative events such as a debate, international competitions for a greener and more tax-responsible society, brainstorming sessions, citizens’ discussions, and a presentation of the documentary, Fast & Dangerous Race to the Bottom, TaxCOOP offered a new interactive experience around the theme of global cooperation.”Without such cooperation, tax competition could increase to the detriment of communities everywhere” says Brigitte Alepin, co-founder of TaxCOOP.

2020 Program

TaxCOOP programmation english

VIEW DETAILED PROGRAM

DOCUMENTARY – FAST AND DANGEROUS RACE TO THE BOTTOM

Fast & Dangerous Race to the bottom is a richly illustrated critical examination of the perils of international tax competition, the mechanism behind tax injustices and the erosion of public finances. This movie exposes a tax game where all countries are losing and it reveals a very important unknown fact that will change the history of globalization. It is crucial to watch this movie presently as countries are facing public finance crises.

This movie reunites 20 tax leaders of the world and aims to paint a realistic picture of the current state of international tax competition. It includes the opinions of leftist experts like Nobel Prize Joseph Stiglitz and Dr. Mariana Mazzucato, as well as the opinion of libertarians like Reagan and Trump economic advisor Dr. Arthur Laffer. Because tax is primarily a political question, the movie also presents the perspective of the ministers of Finances of France and Sweden. The interviews have been filmed mostly during the first global lockdown of the Spring 2020 and it gives uniqueness and authenticity to the movie.

Poster Race to the bottom

The movie, directed by Brigitte Alepin with the advice of Harold Crooks, has been produced by TaxCOOP. For the TaxCOOP2020 summit, TaxCOOP wanted to push the message even further by producing this documentary in order to raise public awareness on a detrimental game country-leaders play without regard to their citizens : the race to the bottom. By producing this movie, TaxCOOP wants to make it clear that taxation decisions should no longer take place behind closed doors from a few elite groups. From now on, they must be public and worldwide. This movie is a visual representation of what TaxCOOP stands for : tax cooperation and collaboration in order to achieve a society where everyone contributes to their capacity.

TAXCOOP35 LEADERS OF THE FUTURE IN TAXATION

The TaxCOOP35 Leaders of the Future in Taxation highlights and encourages the involvement of young leaders in promoting tax justice around the world. 

To discover the 35 Leaders of 2020, click here.

CONTESTS

 

Tax-Responsible Society contest

 

Through the Tax Responsible Society contest, TaxCOOP aimed to receive proposals for measures that could be implemented in order to increase voluntary tax compliance and raise awareness on the important social role of taxes in society. More than 30 proposals were received, out of which 2 finalists were selected. To see the winning proposals, click here.

 

Student contest – Go Green

 

TaxCOOP believes the voice of the youth must be heard in all conversations, especially those regarding climate change. For That reason, TaxCOOP asked students to create a proposal for an environmental tax measure with the goal of tackling the issues of global warming and other environmental challenges. To see the winning proposals, click here.

 

The conference

 

Day 1 : Laying the groundwork

 

TAXATION IN TIMES OF CRISIS: HISTORY’S LESSONS

 

What are the major economic and fiscal ideologies that shaped tax policies over the past century? Great thinkers explain certain lessons arising from previous crises and express themselves on the relevance of these ideas in the context of the COVID19. In addition, they share their vision of the future regarding tax policy. 

 

Speakers:
Mariana Mazzucato – Economist, author of “Entrepreneurial State” and “The Value of Everything”
Vito Tanzi – Economist, Tanzi Effect
Arthur Laffer – Economist, Laffer’s Curve

Animator:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc (UPPL)

 

TAXATION IN TIMES OF CRISIS: SUPPORTING THE ECONOMY AND SMES

The pandemic has had major consequences for small and medium-sized businesses that are at the core of the economy. This session provides an opportunity to discuss the challenges ahead and the opportunities offered by tax policy in support of SMEs that respond to the needs of entrepreneurs. 

 

Speakers:
Geneviève Mottard – President, CEO and Secretary, Ordre des CPA du Québec
Emilio B. Imbriglio – President and CEO, Raymond Chabot Grant Thornton
Nicolas Duvernois – Entrepreneur and founder, Pur Vodka
Perrin Beatty – President and CEO, Canadian Chamber of Commerce
Gerhard Huemer – Director, Economic & Fiscal Policy, SMEunited

Moderator:
Richard Rubin – Journalist at the “Wall Street Journal”

Animator:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc (UPPL)

DEBATE: CONTRIBUTION OF THE SUPER RICH OR REQUIRED?

Wealth tax: is it required? Effective? Efficient?

 

Foreword by:
Marie-Christine Esclassan – Cofounder of the “Revue française de finances publiques” and Professor at the Sorbonne Law School

Debaters:
Dan Mitchell – Economist, Founder and Chairman of the Board of the Center for Freedom and Prosperity
Veronique de Rugy – Economist, senior fellow at the Mercatus Center
Erica Payne – President and founder of the Patriotic Millionaires and founder of the Agenda Project
Morris Pearl – Chair of the Board of the Patriotic Millionaires

Judges:
Louise Otis – President of the Administrative Tribunal of the OECD and of the OIF Appeal Tribunal, cofounder of TaxCOOP
Jay K. Rosengard – Lecturer in Public Policy at the Harvard Kennedy School

Host:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)

PRESENTATION OF THE 35 LEADERS OF THE FUTURE IN TAXATION


Discover the 35 Leaders of 2020!
Laureates are honored by Canada’s Minister of National Revenue, the
Honorable Diane Lebouthillier, and Geneviève Mottard, president, CEO and
Secretary, Ordre des CPA du Québec.
The TaxCOOP 35 Leaders of the Future excellence list is a distinguished
recognition program for the most promising young tax policy enthusiasts who
passionately contribute to the advancement of taxation and tax justice.
TaxCOOP encourages the involvement of young leaders in promoting tax
justice around the world. The 35 laureates of 2020 were selected for their
academic and professional commitment and their potential to shape the
international tax system.

 

TAXATION AND THE SOCIETY OF THE FUTURE – EMBRACING AI AND ROBOTS

Two international leaders lay the groundwork for a discussion on artificial intelligence, robots and taxation. Young leaders and experts will then discuss how to maintain the efficiency and fairness of tax systems in an economy based on these technologies.

 

Speakers:
Yoshua Bengio – leading expert in artificial intelligence and a pioneer in deep learning, Professor at the Université de Montréal, Founder and director of Mila
Xavier Oberson – Tax lawyer and professor at the Université de Genève

Moderator:
René Vézina – Radio and TV columnist and writer

Host:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)

 

GOVERNANCE, LEGAL FRAMEWORK AND TAX JURIDICTIONS
Discussion between Steve Bossé, Vice-president, Finance and Taxation at the Caisse de Dépôt et Placement du Québec and Brigitte Alepin, tax expert, author, professor of taxation at UQO and cofounder of TaxCOOP.

 

TAX HAVENS : SCAPEGOATS ?

Young leaders and experts discuss the objectives, usefulness and effectiveness of such a list, namely for
corporations, institutional investors and governments.

Speakers: 

William Ross – Coordinator, Échec aux paradis fiscaux
Flore Fournier – Member of coordination committee, Échec aux paradis fiscaux
Miroslav Palansky – Data Scientist at Tax Justice Network; Researcher at Charles University, Prague
Diego Quinones – Dphil (PhD), LL.M., Partner, Quinones Cruz Abogados
Joy Waruguru Ndubai – 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.
LuckyStar Miyandazi – International Tax Specialist, working on policy research and political economy analysis in Africa and Europe; Postgraduate student in Taxation at Oxford University
May Hen-Smith – PhD student, Dept. of Sociology, University of Cambridge. Co-founder, taxtaxtax.tax
Clara Martinez-Toledano – Wealth Distribution coordinator – Paris School of Economics – World Inequality Lab
Natalia Pushkareva – PhD candidate in Global Studies at University of Urbino, Researcher specializing in issues of international taxation
Chidozie Chukwudumogu – Doctoral candidate, LLB (Lagos), BL (Nigeria), LLM with Distinction in Tax Law (Queen Mary University of London)
Chuks Okoriekwe – Associate, LeLaw (Barristers & Solicitors), Lagos, Nigeria

Moderator:
Harvey Cashore – Investigative Producer, Canadian Broadcasting Corporation “The Fifth Estate”

Host:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)

Day 2 : Laying the groundwork 

 

 

TAX ADMINISTRATION IN THE COVID ERA

Discussion on the effects of the COVID-19 pandemic on tax administration.

Alexandra MacLean – Director General, International and Large Business Directorate, Compliance Programs, CRA

Harry Gill – Director General, Small and Medium Enterprises Directorate, Compliance Programs, CRA

Ted Gallivan – Assistant Commissioner, International, Large Business and Investigations Branch, Canada Revenue Agency

 

VISIONS FOR THE FUTURE: ADMINISTERING TAXES IN THE 21ST CENTURY

 

Experts from around the globe present their vision on the major current and emerging trends that tax administrations must face. Many topics are discussed including the digitization of the economy, the facilitation of services provided to the population, voluntary tax compliance and international cooperation, in addition to presenting how tax administrations can be leaders in innovation.

Speakers:
Eric Girard – Quebec’s Finance Minister
Carl Gauthier – President, Revenu Québec
Jean Marc Niel – General Secretary, CREDAF
Philippe Jacquij – General Administrator FPS Finance, Belgium   
Ted Gallivan – Commissioner, International, Large Business and Investigations Branch, Canada Revenue Agency
Didier Leemans –  Administrator, FPS Finance, Belgium 
David Regan – Managing Director for the Revenue industry, Accenture
Iman Deschâtres – Head of Tax, Taxamo
Francis Nadeau – President, HydraLab, Canada
Katharina Gangl – Senior researcher, Institute for Advanced Studies in Vienna (HIS) and Competence Center Insight

 

Animator:
Karina Lehoux – Facilitator, Eklosion

EMERGING TECHNOLOGIES AND TAX ADMINISTRATION: EXPERT DISCUSSION

How can emerging technologies, such as blockchains and artificial intelligence, change taxation and tax administration practices? The panel be followed by a discussion period with the public.


Speakers :
Jeffrey Owens – Director, WU Global Tax Policy Center (WU GTPC)
Emmanuelle Deglaire – Associate Professor in law at EDHEC Business School, France


Animator:
Karina Lehoux – Facilitator, Eklosion

 

DEVELOPING COUNTRIES – OPENING STATEMENT BY MICHAEL LENNARD 

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.

AFRICA AND A FAIR SHARE OF TAXES: MEETING AROUND THE CONSTITUTION

The constitutions of 36 countries, including several African countries, contain provisions creating an obligation for everyone to pay their fair share of taxes. How could these provisions be used to ensure that all taxpayers everywhere contribute fairly? Representatives from 10 African countries discuss this.

Speakers:
Brigitte Alepin – Tax expert, author, professor of taxation at UQO and cofounder of TaxCOOP 
Alexander Ezenagu – Assistant Professor in the College of Law at Hamad Bin Khalifa University (HBKU), Qatar
Bachir Yelles Chaouche – Constitutionalist and Professor of tax law at Oran University
Émile Bitoungui – Director tax & legal, KPMG Cameroon and former chief tax inspector
Nodjitan Beti Kolossoum – Lawyer, Senior tax lawyer, General Manager of LexAfric
Inès Menchaoui – Professor of tax law at the University of Tunis
Boubacar Diarrah – OHADA Director of Legal Affairs, Documentation, and Communication
Steve Marian Alili – Business lawyer, tax officer and central tax inspector 
Abdelhafid Irbaiyne – CPA, Chief Financial Officer/ Leader of Digital Transformation of an industrial group

Moderator
Félix Zogning Nguimeya – Associate Professor, Department of Accounting Sciences, UQO

REFORMING INTERNATIONAL TAXATION: PARTICIPATION AND COLLABORATION

Developing countries are disproportionately impacted by international tax competition and profit shifting. A group of experts discuss the issues and concerns specific to these countries and their participation and collaboration in international tax reform.

Speakers:


Annet Wanyana Oguttu – professor of tax law, in the Department of Taxation and the African Tax Institute, in Faculty of Economic and Management Sciences at the University of Pretoria. 
Mary Baine – Director, Tax Programmes at the African Tax Administration Forum
Diego Quinones – Dphil (PhD), LL.M. Partner, Quiñones Cruz Abogados
Javier Garcia-Bernardo – Data scientist, Tax Justice Network
Irma Mosquera Valderrama – Associate Professor of Tax Law, Leiden University
Joy Waruguru Ndubai – Research associate, WU Institute for Austrian and International Tax Law
LuckyStar Miyandazi – Postgraduate student, Oxford University
Natalia Pushkareva – PhD candidate in Global Studies, University of Urbino
Tarcisio Diniz Magalhaes – Research Professor & Lecturer, University of Antwerp & McGill University
Vidushi Gupta – Taxation lawyer, policy analyst, LLM candidate at the LSE
Leopoldo Parada – Lecturer in Tax Law, University of Leeds School of Law
Alexandra Readhead – Lead, Tax and Extractives, International Institute for Sustainable Development

 

Moderator:
Martin Hearson – Research Fellow at the Institute of Development Studies


Host:
Tamy Emma Pepin
– Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)

ETHICS, INCLUSIVENESS AND OTHER ISSUES 

Experts panel: How to improve and maintain tax ethics through concrete actions? How can we ensure that tax regimes are fair for all in their foundation and in their application? Experts present their vision and experience.

 

Speakers:

Diane Lebouthillier – Canada’s Minister of National Revenue
Philippe Van Parijs – Philosopher, Professor at the “Université catholique de Louvain”, and holder of the Hoover Chair in Economic and Social Ethics
Nina Olson – Executive Director of the Center for Taxpayer Rights, Former director of the Office of the Taxpayer Advocate (US)
Richard Murphy – Director, Tax Research LLP
Åsa Gunnarsson – Professor, Umeå University

 

Host: 
Tamy Emma Pepin, Founder of ORB and CEO of Un Peu Plus Loin inc (UPPL)

 

Day 3 : Betting on cooperation

 

MULTILATERALISM OR UNILATERALISM: HOW SHOULD COUNTRIES TAX INTERNATIONAL TAXPAYERS – PART 1 

The perspective of major international organizations on the work needed to reform international taxation, followed by a panel of experts discussing the progress of certain proposals and the balance between multilateral and unilateral approaches. 

 

Speakers:
Pascal Saint-Amans – Director of the OECD Center for Tax Policy and Administration
Vitor Gaspar – Director of the Fiscal Affairs Department of the International Monetary Fund
Navid Hanif – Director of Financing for Sustainable Development Office at the UN Department of Economic and Social Affairs
Marcello Estevão – Global Director of the World Bank Group’s Macroeconomics, Trade and Investment Global Practice (MTI)

Moderator:
Anjana Haines
– Managing editor, ITR

 

MULTILATERALISM OR UNILATERALISM: HOW SHOULD COUNTRIES TAX INTERNATIONAL TAXPAYERS – PART 2

The perspective of major international organizations on the work needed to reform international taxation, followed by a panel of experts discussing the progress of certain proposals and the balance between multilateral and unilateral approaches. 

 

Speakers:
Carmel Peters – Policy Manager at Inland Revenue, New Zealand
Liselott Kana – Head of International Taxation, “Servicio de Impuestos”, Finance Ministry of Chile
Brian J. Arnold – Emeritus Professor of Tax Law and Senior Advisor, Canadian Tax Foundation

Moderator:
Anjana Haines
– Managing editor, ITR

WHO IS IN THE DRIVER’S SEAT: GOVERNMENTS OR MULTINATIONALS?

What is the latitude of governments to adopt tax policies for multinationals?

Speakers:
Anastasia Nesvetailova – Professor of International Political Economy at the Department of International Politics at City University, London
Ronen Palan – Professor of International Political Economy, University of London

Host:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)

SPECIAL INTERVIEW WITH BRUNO LE MAIRE, FRANCE FINANCE MINISTER

On international tax competition, the race to the bottom, the digital tax in France, and the importance of tax justice, global cooperation & collaboration and the future of international taxation. 

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.

 

THE TAXATION RACE : CURRENT SITUATION

Experts discuss excerpts from the documentary film Fast & Dangerous Race to the bottom to highlight the evolution of international taxation and the state of the tax competition and cooperation. 

Speakers:

Brigitte Alepin – Tax expert, author, professor of taxation at UQO and cofounder of TaxCOOP
Kimberly Clausing – Thormund Miller and Walter Mintz Professor of Economics at Reed College
Joy Waruguru Ndubai – Research Associate, WU Institute for Austrian and International Tax Law
Harold Crooks – Director, writer and award-winning filmmaker

GO GREEN CONTEST – PRESENTATION OF THE WINNERS

We asked students to create a proposal for an environmental tax, or a tax incentive with the goal of tackling the issues of global warming and other environmental challenges. Discover the two winning projects: 

Ariana Penzo and Anna Miotto from Università degli Studi di Ferrara for their project: “Agrifood Taxation: Towards a Sustainable and Organic Cultivation System”

Maude Gagné, Pier-Olivier Bouchard, Yasmine Boudreau et Michael Plourde from Laval University for their project : “Growing Forward” For more information, click here.

BRAINSTORMING SESSION: TOWARDS A GREEN INTERNATIONAL TAX REFORM 

The current global climate crisis represents an unprecedented challenge for our society. A group of experts discuss the opportunity of including environmental and sustainable development objectives in the international tax system, and suggest avenues for doing so.

Moderator:
Karine Péloffy – Parliamentary Affairs Advisor

Speakers:
Corinne Lepage – Ancienne ministre de l’environnement, Docteur en droit /Former French Environment Minister, Doctor of Law
Blanca Moreno-Dodson – Manager of the Center for Mediterranean Integration, World Bank
Antoine Genest-Grégoire – PhD student in public politics at Carleton University Vanier Scholar and Associate Researcher at the Research Chair in Taxation and Public Finance at Sherbrooke University
Elena Belletti – Economist specialized in green fiscal policy Financing for Sustainable Development Office, United Nations Himanshu Sharma – Manager, Green Fiscal Policy Network
Joe Stanley-Smith – Editor, Bloomberg Tax Marta Villar – Professor of financial and tax law at the CEU San Pablo University (USP-CEU, Madrid) and legal adviser on tax law matters
Quentin Parrinello – Tax Justice & Inequality Advocacy Officer, Oxfam France
Tarcisio Diniz Magalhaes – Research Professor & Lecturer, University of Antwerp & McGill University
Jacqueline Cotrell – Environmental fiscal policy consultant
Yvette Lind – Assistant professor in tax law at Copenhagen Business School.  

Host:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)

BRAINSTORMING SESSION: TOWARDS A GREEN ECONOMIC RECOVERY

The economic crisis resulting from the COVID19 pandemic is having an unprecedented impact on worldwide public finances, in addition to slowing down the efforts of states to pursue initiatives towards sustainable development. A panel of experts discuss how tax policy can support a green economic recovery. 

Speakers:
Paul Lanoie – Commissioner of Sustainable Development within the Office of the Auditor General
Himanshu Sharma – Manager, Green Fiscal Policy Network
Karine Péloffy – Parliamentary Affairs Advisor
Tasnim Alam – Deputy Commissioner of Taxes (Deputy Director), Central Intelligence Cell, National Board of Revenue, Government of Bangladesh
Santiago Lorenzo – Head of Sustainable Finance in Climate Action Network International.
Ali BenRayane – Cofounder and Chairman of the Board of Directors of CAP DD
Grant Ervin – Chief Resilience Officer and Assistant Director for the Department of City Planning for the City of Pittsburgh
Marta Villar Ezcurra – Professor of financial and tax law at the CEU San Pablo University (USP-CEU, Madrid) and legal adviser on tax law matters
Jacqueline Cotrell – Senior Associate at Green Budget Germany and a member of the international programme committee of the Global Conference on Environmental Taxation
Elena Belletti – Economist specialized in green fiscal policy Financing for Sustainable Development Office – United Nations
Antoine Genest-Grégoire – PhD student in public politics at Carleton University Vanier Scholar and Associate Researcher at the Research Chair in Taxation and Public Finance at Sherbrooke University
Quentin Parrinello – Tax Justice & Inequality Advocacy Officer, Oxfam France
Yvette Lind – Jur.dr. Yvette Lind, Assistant professor in tax law at Copenhagen Business School

 

Host:
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)

CITIZEN’S COCKTAIL – TAX JUSTICE IN TIMES OF CRISIS

Can tax justice provide a solution to relieve both nations and their citizens in times of crisis? Come discuss this question, along with representatives from organizations active in the field.  

Moderator:
William Ross – Coordinator, “Échec aux paradis fiscaux”

Speakers:
Huguette Labelle – Former Chair of the board of Transparency International
Toby Sanger – Executive Director of Canadians for Tax Fairness

Host: 
Tamy Emma Pepin – Founder of ORB and CEO of Un Peu Plus Loin inc. (UPPL)