You are invited to hear Professor Craig Elliffe, an acclaimed author in international tax, corporate tax and tax avoidance, speak and expand on his newly published research piece "International Tax Law and its influence on National Tax Systems". This lecture is in partnership with the New Zealand Centre for Law and Business.

In this paper it is controversially suggested that international tax law is broader than the traditional view of most academics. In addition to domestic laws that cover cross-border transactions and double taxation agreements (or their multilateral counterparts) there is a special consensus international tax law (CITL) based on the institutions, instruments and interpretation implemented by international consensus.

It is essential to understand how international laws and norms shape national tax systems and whether they constrain domestic taxation choices? In other words, are there limitations on States introducing domestic rules which cut across the obligations designed to make the international tax regime coherent? Also, to achieve fundamental, consensus-driven change, such as that in the area of the taxation of the digital economy requires significant cooperation by States. Understanding these parameters will inform whether, how, and why, States should get involved in the design and structure of the international tax architecture.

Please click here to read the full abstract of the paper.

Refreshments will be provided.

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