Event Description

Convener: Yvette Lind

The last decade has seen the emergence of a new global tax order characterized by increased multilateral consensus and cooperation. World polity theory appears to be an obvious theoretical fit for describing this new order, which has been spearheaded by the OECD and G20. But what are the pathways by which this new “world tax polity” has emerged? Using event history regression methods, this Article investigates this question by studying the case of the OECD/G20 BEPS Inclusive Framework, a multilateral framework that currently includes 139 member countries, including 93 non-OECD, non-G20 countries. How did these countries come to join the BEPS Inclusive Framework? World polity theory posits that the new multilateral Inclusive Framework could have been driven by normative

American presenter: Professor Shuyi Oei, Boston College Law School 

Shu-Yi Oei teaches and writes in the areas of tax policy and economic regulation. Her recent scholarship has focused on international taxation, particularly on empirical analysis of global tax developments and on transparency and privacy in international tax enforcement. Oei has also written extensively on technology, data and information, regulation of the gig economy, human capital investment, and social insurance.

Oei has served as the U.S. National Reporter to the European Association of Tax Law Professors and the International Academy of Comparative Law General Congress, and was Chair of the American Association of Law Schools Tax Section in 2018. She is an elected fellow of the American College of Tax Counsel, and is licensed to practice in Massachusetts. 

 
European discussants:

Professor Duncan Wigan, Copenhagen Business School
Duncan Wigan is Professor (MSO) in International Political Economy at Copenhagen Business School. His research interests include international taxation, global wealth chains, international finance and activism for global economic justice.


Assistant professor Giulio Allevato, IE University in Madrid
Giulio Allevato is Professor of Tax Law at IE University in Madrid. He is also Affiliate Professor of Tax&Law at SDA Bocconi School of Management in Milan. Before joining IE University, he was Hauser Global Fellow at the New York University (NYU) School of Law, where he was affiliated to the Graduate Tax Program faculty, Lecturer of Tax&Law at SDA Bocconi School of Management, and Ernst Mach Scholar at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU). He regularly teaches International and Comparative Tax Law at undergraduate and post-graduate programs, and directs executive and custom education tax programs. His research mainly focuses on the regulatory function of taxation, the tax compliance legal framework, the tax issues related to the Digital Economy, and the legal implications of tax risk management. He has published on various taxation topics in international journals, such as the Michigan Journals of International Law, and for internationally renown publishers such as Routledge and Wolters Kluwer. During the course of his career, he has been awarded various international scholarships, including the Hauser Fellowship, the Michigan Grotius Fellowship, and the Ernst Mach Grant. He also practices as a certified international tax attorney.