International Taxation: Base Erosion, Profit Shifting and Distortions to Real Activity 28 April 2014
After three successful conferences in Brussels, the 9th annual conference of the European Tax Policy Forum (ETPF), returned to London and was co-hosted by the Institute for Fiscal Studies.
This conference presented the initial results of four research projects commissioned by ETPF. They include two analyses of how taxes affect business behaviour: the impact of the UK switch to the territorial system in 2009 on domestic and outbound investment, and the impact of thin cap and transfer pricing rules on investment. A third paper investigates the revenue cost of profit shifting by multinational companies, and the final paper examines the broader economic benefits of attracting inward investment by multinational companies.
Participants included Michael Devereux, Centre for Business Taxation, University of Oxford and ETPF Katharina Finke, ZEW, Mannheim David Gauke MP, Exchequer Secretary to the Treasury Fergus Harradence, HM Treasury Paul Johnson, IFS Beata Javorcik, University of Oxford, Department of Economics Li Liu, Centre for Business Taxation, University of Oxford Helen Miller, IFS Will Morris, ETPF and GE Paul Morton, Reed Elsevier Nadine Riedel, University of Hohenheim Pascal Saint-Amans, Director of the Center for Tax Policy and Administration, OECD Peter Steeds, HMRC Mike Williams, HM Treasury