Convener: Yvette Lind (Assistant professor, Copenhagen Business School)



Moderator: Daisy Ogembo (Post-doc at Faculty of Law, Oxford University)

Daisy Ogembo is a British Academy Postdoctoral Research Fellow at the Oxford University Faculty of Law and a Junior Research Fellow at St Edmund Hall, Oxford. She researches tax law, an inherently inter-disciplinary speciality that draws heavily from scholarly perspectives in economics, politics, and psychology. Her research interests are in tax law and policy, constitutionalism and taxation, administrative law and taxation, comparative taxation, tax and development, and taxation of the shadow economy and small businesses. A significant part of her research explores the difficulties that tax authorities in lower-income countries in Africa contend with, in discharging their core mandate, and the broader legal, socio-economic, and political contexts upon which their success is contingent.

Tarcisio Magalhaes (Post-doc at McGill University and University of Antwerp) 

Dr. Tarcisio Diniz Magalhaes, Research Professor of Digitalization and Taxation at the University of Antwerp Faculty of Law and Course Lecturer in Tax Policy and Taxation at the McGill University Faculty of Law.

Twitter: @TarDMagalha 

SSRN

Wura Eyitayo (Doctoral candidate at Schulich School of Law, Dalhousie University)

I grew up in Nigeria inspired by my father’s career as a lawyer. Years later, I decided to follow in his footsteps. After earning my law degree from the University of Lagos in 2013, I practiced at two law firms in that city. I moved to Canada in 2016 to earn my master’s degree in Law. I am now in my fourth year as a PhD candidate at the Schulich School of Law, Dalhousie University. The aim of my research is to examine the nature of the tax treaty network of three African countries, namely Nigeria, Botswana, and Tanzania. Second, I examine the impact that these treaties have on tax revenue generation in the three countries. These questions will lead to my argument that the way these tax treaties are structured, they continue to impede tax revenue generation in the three African countries, which is a bane to the fulfilment of the Sustainable Development Goals (SDGs). A comparative analysis of the tax treaty networks which I will undertake will show if these countries have similar tax treaty provisions, the implications of these provisions on tax revenue generation, and possible recommendations on how the three countries can reform their tax treaties to increase tax revenue generation. The three countries are chosen to demonstrate similar challenges that impede tax revenue generation across the African continent, and how African countries can collectively change the story by reforming their tax treaties to reflect the changes proposed in my thesis. My goal is to help design effective and efficient international tax rules and policies for fostering inclusive growth and development in the three African countries and in other African countries as well. 

Twitter: @Oladiwura01

Diane Ring (Professor in Law at Boston College Law School)

Diane M. Ring currently serves as the Associate Dean of Faculty, Professor of Law and the Dr. Thomas F. Carney Distinguished Scholar at Boston College Law. She researches and writes primarily in the fields of international taxation, corporate taxation, labor and taxation, and ethical issues in tax practice. Her recent work addresses issues including information exchange, tax leaks, international tax relations, regulation in the pandemic, sharing economy and human equity transactions, and ethics in international tax. Diane was a consultant for the United Nation’s 2014 project on tax base protectionfor developing countries, and the U.N.'s 2013 project on treaty administration for developing countries. She is also co-author in three case books in taxation —one on corporate taxation, one on international taxation, and one on ethical problems in federal tax practice. Diane has also contributed chapters to books on the gig economy, sharing economy, the tax base of developing countries, and comparative income taxation.

Prior to joining Boston College Law School, Diane was an associate professor of Law at the University of Florida Levin College of Law, and an assistant professor at Harvard Law School. Before entering academia, she practiced at the firm of Caplin & Drysdale in Washington, D.C., and also clerked for Judge Jon O. Newman of the Second Circuit Court of Appeals. She received her A.B and J.D from Harvard University.

Twitter: @ringdi_dr