Territory, Tax Jurisdiction: Skirmishes in the Borderlands of the Tax State
Schedule
Mon Jun 03 2024 at 06:00 pm to 08:00 pm
Location
Institut de Recherche Juridique de la Sorbonne | Paris, IL
About this Event
[English below]
Le lundi 3 juin à 18h,
L'équipe des Ateliers de droit fiscal aura le plaisir de recevoir la Prof. Miranda Stewart (University of Melbourne) qui animera un atelier sur le thème :
« Territory and Tax Jurisdiction: Skirmishes in the Borderlands of the Tax State ».
Une présentation de celui-ci est disponible ci-dessous.
L'événement se tiendra en anglais, en Salles des Professeurs au Collège Sainte-Barbe (4 rue Valette, 75005 Paris) et en ligne via l'interface zoom. Inscription demandée.
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On June 3 at 6 pm (CEST),
Prof. Miranda Stewart (University of Melbourne) will join us for a Sorbonne Tax Workshop:
“Territory and Tax Jurisdiction: Skirmishes in the Borderlands of the Tax State” (abstract below)
The workshop will be held in English at the Collège Sainte-barbe (Salle des Professeurs, 4 rue Valette, 75005 Paris) and online via zoom. Registration is required.
L'équipe des Ateliers (Département Sorbonne Fiscalité & Finances publiques - IRJS)
https://irjs.pantheonsorbonne.fr/evenements/ateliers-droit-fiscal
“TERRITORY AND TAX JURISDICTION: SKIRMISHES IN THE BORDERLANDS OF THE TAX STATE” – ABSTRACT
The jurisdiction of the tax state is continually re-established through a dynamic and layered process, through negotiations, skirmishes, or surreptitious manoeuvres in the "borderlands" of states. Drawing on the concept of the "borderlands" developed by Saskia Sassen, this paper examines the evolving tax rules for global corporations. Tax jurisdiction over corporations reveals the intersecting fictions of state and corporate borders, which are fuzzy not hard, and the interplay of unilateral, bilateral and multilateral state action to assert tax jurisdiction (while fighting over its allocation). Through these actions and processes, states and corporations battle to control resources, economic rents, and power. The paper considers as an example the current multilateral negotiation of new international corporate tax rules addressing the largest multinational enterprises. Analysis of this process drawing on Sassen's work shows how international processes denationalise lawmaking (even for quintessentially sovereign tax law) and may lead to changes to tax jurisdiction, and more fundamentally to tax law making and the tax state itself.
Where is it happening?
Institut de Recherche Juridique de la Sorbonne, 4 Rue Valette, Paris, FranceEvent Location & Nearby Stays:
EUR 0.00
