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CBS Tax Colloquium: Seminar 9 Roundtable: Comparative perspectives on tax challenges faced by the global south


Date and time

Wednesday 26. May 2021 at 18:00 to 19:30

Registration Deadline

Sunday 25. April 2021 at 18:00

Location

Online, No address, No zipcode Frederiksberg Online
No address
No zipcode Frederiksberg

CBS Tax Colloquium: Seminar 9 Roundtable: Comparative perspectives on tax challenges faced by the global south


Seminar 9 - Roundtable: Comparative perspectives on tax challenges faced by the global south

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

Tarcisio Magalhaes

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

Ivan Ozai

Ivan Ozai (Tomlinson fellow and doctoral candidate at McGill University)

Ivan Ozai is a Tomlinson fellow at McGill University Faculty of Law. He researches and writes at the intersection of tax law and policy, political philosophy, and global governance. His work has been published or is forthcoming in various peer-reviewed journals, including the Canadian Journal of Law and Jurisprudence, the Columbia Journal of Tax Law, the Fordham International Law Journal, the World Tax Journal, and the Dalhousie Law Journal. In 2019, his book Expenditures in the Value-Added Tax was published in Brazil by Editora Lumen Juris. He is also a member of the editorial board of the Journal of Contemporary Public Law. He previously served as a tax court judge in Brazil, was the head of the Advance Tax Rulings Directorate of the São Paulo State Department of Finance, and was the founding director of the Centre for Research in Taxation in São Paulo. Prior to his government appointments, he practised as a lawyer and a tax consultant.

SSRN
Twitter @IvanOzai 

LindedIn

Oladiwura Eyitayo Oyesode

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

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

Organizer Contact Information

Assistant Professor Yvette Lind
Phone: +45 3815 2665
yl.law@cbs.dk

Organizer Contact Information

Assistant Professor Yvette Lind
Phone: +45 3815 2665
yl.law@cbs.dk