A Constitutional Moment in Cross-Border Taxation
Event date
1 September 2020
Event time
02:00
Oxford week
Venue
LIVE ONLINE SEMINAR
Speaker(s)
Steven Dean
Influential states and organizations have shaped a material constitution—identified here as the Classification and Assignment Constitution—establishing ground rules for cross-border taxation that constrain the taxation of multinationals. The rise of global digital giants against a backdrop of crisis has cast a harsh light on the limits of its core algorithm. This article shows why and how rewriting that constitution will help provide both developing and developed states with badly needed revenues.