The last decade has seen heightened media attention on matters of offshore tax evasion, corporate tax avoidance, international tax competition, and international tax cooperation. What is the reality in 2021? This lecture will survey, from a Canadian and transnational perspective, legal developments in the last decade with respect to two globally important issues. First, it will highlight unilateral and internationally coordinated efforts to identify and prevent offshore tax evasion. Second, it will highlight unilateral efforts and ongoing international negotiations by members of the OECD, G20, and other states to address the far more challenging area of tax avoidance by multinational enterprises. Recent developments indicate that, despite the pressures of national sovereignty and the complexity of international tax laws, cooperation is possible.
Deans' Lecture Series
Research is continually reshaping the way we live and think. In these online talks you'll hear from distinguished members of the faculties at the University of Victoria and learn about their research interests.