HIGH LEVEL PUBLIC DEBATE: From Tax Competition to Tax Cooperation: An Alternative to the Race to the Bottom

Sans titre-1

Date:  Monday September 18th
Time: 18:30-20:30
Location: Roger Smith hotel (Solarium room), 501 Lexington Ave, New York, NY


María Fernanda Espinosa, Minister of Foreign Affairs and Human Mobility of Ecuador

Modest Mero, Ambassador and Permanent Representative of Tanzania to the United Nations Representative from Indian Delegation to United Nations (TBC)

Edmund Fitzgerald, ICRICT Commissioner, Professor of International Development Finance, Oxford University

Eva Joly, ICRICT Commissioner, Member of the European Parliament.

Moderator: Jose Antonio Ocampo, ICRICT Chair, Professor of International and Public Affairs, Columbia University


Concept note and agenda[PDF]


Please RSVP to info@icrict.org to indicate if you want to attend. Due to space limitations, invitations may be limited to one from each organization/delegation.



ONE-DAY HIGH LEVEL ROUNDTABLE : Global tax reform beyond BEPS: Unitary Taxation and other alternatives

Date:  Monday September 18th
Time:  09:00 am
Location:  Roger Smith Hotel, New York, USA


The international tax system needs a paradigm shift. Recognizing the need for reform, in 2013 the G20 gave its support to the OECD’s Base Erosion and Profit Shifting (BEPS) project in order to strengthen the system of international tax rules, and give better tools to tax authorities, if they have the capacity and will to use them.

However, the BEPS process failed to address the core problem of our global tax system, the separate entity approach to taxation. The ICRICT Declaration proposed an alternative: tax multinationals as single firms and apportion their total global profit according to factors reflecting their real presence in each country.

Several alternatives approaches to the separate entity principle have been identified, which start from the economic reality that multinationals operate as unitary firms. The purpose of this workshop is to examine these alternatives to enable the Commission to contribute specific policy proposals for the continuing debate on reform of the international tax system, especially for developing countries.

Concept note and agenda [PDF]


This event is supported by :


FES lgo