Event Description

Chair/Moderator: Yvette Lind

Keynote:  'The role of human enablers and factors in financial crimes'

Abstract: This paper discusses the role of human factors shaping the behaviour of tax payers (compliance and evasion) and the impact these factors can have for policies and strategies in the fight against tax crimes. The state of research on tax compliance and evasion in different disciplines is critically reviewed, looking at citizens and corporations as tax payers and at human factors affecting law enforcement. The role of human factors for social acceptability of policy measures is discussed and the use of research on human factors in policy contexts is reviewed.

Keynote by: Professor Dr. Umut Turksen, Centre for Financial and Corporate Integrity, Coventry University

Prof Dr Umut Turksen is a student centred and a business facing legal academic. He is interested in the practical application of the law in innovation, societal security and development. He is currently leading a EU H2020 project, TRACE, which tackles illicit money flows in the EU. He has provided consultancy and training to prestigious international businesses and government projects. This includes technical assistance programmes to multinational corporations (e.g., France Telecom, Orange, Wilmington Plc) and international organisations (e.g., Commonwealth Environmental Investment Forum, OECD, NATO), professional development training to lawyers and to the EU funded projects (e.g., CEPOL, MUTRAP III). In addition to his expertise in countering financial crime, Prof Turksen has extensive knowledge of counter-terrorism laws in Australia, the EU, the UK and the US as well as publications in international trade, arbitration and investment. His current research involves four different topics: 1) Digital assets and their inheritance; 2) Solidarity in EU's external energy trade and security; 3) Use of AI in due diligence; and 4) Countering illicit trafficking of cultural goods.

Paper 1: 'Keep your friends close and your enemies closer: extending automatic exchange of information to crypto-assets transactions and the role of crypto-intermediaries'

Abstract: After briefly providing an overview of the evolution of the automatic exchange of information, investigating the increasing relevance of intermediaries in tax and anti-money laundering enforcement, and addressing the latest proposals at international and European levels, this paper explores a possible shift of role for crypto-intermediaries: from crimes-enablers to potential governments-allies.

Paper presenter 1: Postdoctoral Researcher Dr. Luisa Scarcella, DigiTax Centre – University of Antwerp

Discussant 1: Professor Omri Marian, University of California, Irvine School of Law

Omri Marian is an internationally recognized expert in international taxation and comparative taxation. Before joining UC Irvine School of Law, he was an assistant Professor of Law at the University of Florida where he taught in the graduate tax program. He also practiced as a tax associate in the New York office of Sullivan & Cromwell LLP. Professor Marian’s work has been cited by Congress and is frequently featured in financial media outlets.

The workshop will end with a 20 minute open floor discussion.