Seminar 1: An international tax perspective on the Biden Tax Plan

Convener: Yvette Lind

This presentation will summarize the Biden tax proposals, assess their chances of becoming law, and discuss their relationship to pillars one and two of the OECD BEPS project. 

American presenter: Professor Reuven Avi-Yonah, University of Michigan Law School
Irwin I. Cohn Professsor of Law and Director of International Tax LLM Program at University of Michigan. Prof. Avi-Yonah specializes in corporate and international taxation. He has served as a consultant to the U.S. Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition, and is a member of the steering group for OECD's International Network for Tax Research.



European discussant: Professor Ana Paula Dourado, University of Lisbon

Ana Paula Dourado is full professor at the University of Lisbon and has been visiting professor at other European, American and African Universities, and at MoF Training Institute in Taiwan. She is Editor-In-Chief of Intertax, and member of editorial boards and scientific committees of several other European tax journals.

She has acted as an expert at the legal department of the IMF, and has drafted and negotiated tax reforms in Portuguese-speaking countries. She was a delegate for Portugal in working groups for direct tax harmonization at the European Community and in the working group for tax evasion and avoidance at the OECD. She was a representative of the European Association of Tax Law Professors (EATLP)  at the European Commission Platform on Tax Good Governance (2013-2019). Dourado is a founding member of the Group for Research in European and International Taxation (GREIT). She is Vice President of the Institute for Fiscal, Tax and Economic Law (IDEFF). She was also a member of the EATLP Executive Board (2013-2017) and of its Academic Committee (2018-2020; 2006-2012). She has published widely on international, European and comparative tax law.