“The Emergence of International Tax Law" research seminar
245 Sullivan Street NY ,10012 (view map)
This event is not open to the public.
Day 2 – Apr. 4, 2023
Location: Furman Hall Classroom 212
Zoom Meeting ID: 935 5371 1312, https://zoom.us/j/93553711312
9:30 am – Introduction to the sessions of Day 2 (= the research ideas to be tested during the sessions 3 and 4) – Juliane Kokott and Pasquale Pistone
9:45 am – 11:15 - Session 3 – Issues Within a Global Order of Norms and (Public) International Law
9:45 am -10:05 am – Steven Dean – Possible developments in conflicts of laws in international tax law
10:05 am -10:25 am – Céline Braumann – Are international tax law’s jurisdiction issues truly peculiar to (international) tax law?
10:25 am -10:45 am – Philip Baker (online) – settling cross-border tax disputes through tax treaties and bilateral investment treaties
10:45-11:15 am – Debate
11:15 am – 11:30 am coffee break
11:30 am – 1:00 pm – Session 4 – Fairness of International Tax Governance
11:30 am -11:50 am – Jose Alvarez – Encouraging or Discouraging Foreign Direct Investment and for what purpose? The Future of International Investment Treaties
11:50 am -12:10 pm – Yariv Brauner – Equality and equity as criteria for international taxation: what role for SDGs in international tax law?
12:10 pm - 12:30 pm – Janet Milne (online) – The intricate conundrum of climate nexus and tax nexus: Sustainability as a Criterion for International Taxation?
12:30 pm – 1:00 pm - Debate
1:00 pm – 1:30 pm Conclusions and outlook by Juliane Kokott and Pasquale Pistone