ETPF Public Conference 2014, in partnership with the Institute for Fiscal Studies

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



Conference Presentations

The effects of the UK switch to territoriality on domestic and outbound investment
Presenter: Li Liu
Discussant: Nick Catton

The impact of anti-avoidance legislation on multinational firms' location choices
Presenter: Nadine Riedel
Discussant: Ian Bowler

The impact of profit shifting on taxes paid by German multinationals
Presenter: Katharina Finke
Discussant: Ernesto Zangari

Former foreign affiliates: cast out and outperformed?
Presenter: Steven Poelhekke
Discussant: Helen Miller

Country by country reporting
Presenter: Peter Steeds
  
Methodology and data collection
Presenter: David Bradbury
Discussant: Michael Devereux



Previous Events
ETPF Public Conference 2012
ETPF Public Conference 2013


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