See blog GLOBTAXGOV, Twitter, LinkedIn, Facebook, and YouTube GLOBTAXGOV . 94 blogposts as of 31 July 2023
https://globtaxgov.weblog.leidenuniv.nl/(se abrirá en una nueva ventana) Publications and presentations available open access
https://globtaxgov.weblog.leidenuniv.nl/outputs/(se abrirá en una nueva ventana)MAIN RESULTS
RO1
2 PhDs have investigated the implementation of the 4 BEPS minimum standards in 8 countries. The PhDs have used literature review, and semi-structured interviews with key stakeholders in each country. The findings of this research highlight that the implementation of these Standards have been addressed differently in the countries of research.
The PI has contributed (i) by using the theory of legal transplants and (ii) by studying the peer review process of these Standards.
Regarding legal transplants, it can be argued that these 4 Standards are regarded as soft law since these Standards are not binding for countries. So in principle countries are not required to implement these standards, but they do so, why? Some of the reasons that we have found in the GLOBTAXGOV research are:
• chance and necessity (technical assistance by developed countries and/or OECD, and twinning projects between developed and developing countries);
• expected efficacy of the law (access to information by tax administrations on multinationals);
• political, economical and reputational incentives (commitment to the EU Standard of Tax Good Governance in trade, partnership agreements to receive EU funding and to be excluded of the list of non-cooperative jurisdictions).
Furthermore, the PI has researched the peer review process of the 4 Minimum Standards where the legitimacy (throughput) deficits has been addressed. .
RO2
Our research shows that in order to participate in the international tax law making process and to introduce tax rules, countries should not only have technical knowledge, but also resources and political will to change the rules.
We have organized several conferences/workshops where we provide a space for dialogue on topics of global tax governance. In these events we have involved early, senior scholars as well as business, government officials, policy makers at international and regional organizations, the EU, civil society from all continents. In order to enhance this dialogue, we have asked scholars/civil society among others to express their views in our blog GLOBTAXGOV.
RO3
In addition to the working paper published by the postdoctoral researcher, and PI articles and blogposts, the PI also questioned in presentations at the EU Platform of Tax Good Governance, the EU Parliament, EU conferences in regional and international forums the legitimacy of this Standard vis-à-vis non-EU countries. This output is available open access at GLOBTAXGOV blog.
