Corporate Social Responsibility and Ethics in Transfer Pricing after BEPS and Pillar 2 with Lorraine Eden and Hans van Egdom
The line between an ethical minimization of business tax expenses and tax avoidance, and the ways to build an environment of trust and tax cooperation
- Date
- 21 April 2023
- Time
- 09:30 -11:45
- Location
- Roeterseilandcampus - gebouw M
Join us on April 21, 2023 in discussion with
Prof. dr. Lorraine Eden (Texas A&M University) and Hans van Egdom (Ministry of Finance, Netherlands) moderated by Rutger Hafkenscheid (ACTP) and Rezan Okten (ACTP) .
Where? Hybrid event. You can join in-person or online.
What will be discussed?
- What is the new perception of a socially responsible business in relation to tax compliance? What is the line between an ethical minimization of business tax expenses and tax avoidance?
- Did we achieve tax certainty and predictability to manage the expectation of taxpayers in transfer pricing and is it the motivation for tax avoidance or lack of rules’ clarity leading to tax disputes?
- How to shift the efforts from tax confrontations to creating an environment for tax cooperation and voluntary tax compliance of socially responsible businesses?
- What roles do the OECD and the United Nations play in the international tax regime and what are the US and EU perspectives on the recent developments?
Prof. dr. Lorraine Eden is Professor Emerita of Management and Research Professor of Law (joint appointment) at Texas A&M University in College Station, Texas, USA. A Canadian by birth with a PhD in Economics from Dalhousie University, she held tenured appointments at Mount St. Vincent, Brock and Carleton universities in Canada before moving in 1995 to Texas A&M University.
Hans van Egdom works as a policy advisor for the Ministry of Finance in the Netherlands. He is (with his colleagues) responsible for the transfer pricing policy in the Netherlands and is a delegate and co-chair of Working Party 6 of the OECD. At this moment he is involved in the development of Amount B (part of Pillar One). He has a lot of experience in mutual agreement procedures to solve double taxation and MAPAs and BAPAs. He wrote a study book about transfer pricing (in Dutch).
Participation fee (attending the event in-person)
The fee for attending the event in person is EUR 50. The capacity for in-person attendees is limited.
Online participation is free.
