promoting fairness and growth through global cooperation...

Promoting Fairness and Growth through Global Cooperation on Taxation

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Panelists:

• Grace Perez-NavarroDeputy Director of the OECD’s Centre for Tax Policy

• Bill DodwellHead of Deloitte UK’s Tax Policy GroupChair Technical Committee and Vice-President CIOT Chartered Institute of Taxation (UK)

• Stefano MarcheseSenior Partner of Marchese, Grassi & Associati (Italy)

• Rob WhitemanChief Executive, CIPFA Chartered Institute of Public Finance and Accountancy (UK)

Chair:• Friedrich Roedler

Chair Tax Policy Group FEE Federation of European Accountants

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Plutei Trajani

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Tax Policy: A Matter for Society as a Whole

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«Tax Evasion is Socially Unjust» (2007)

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"Le Luxembourg garde ces accords fiscaux secrets"

Tax Competition

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”Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not a patriotic duty to increase one's taxes.”

(Judge Learned Hand, Helvering v. Gregory, 1934)

“We are not accusing you of being illegal, we are accusing you of being immoral.”

(Margaret Hodge MP commenting on tax planning by Starbucks, Google and Amazon, 2012)

‘‘no or low taxation is not per se a cause of concern but it becomes sowhen it is associated with practices that artificially segregate taxableincome from the activities that generate it’’

(OECD BEPS Action Plan 2013)

Tax Planning

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Global Cooperation

• The BEPS Action Plan

Fairness & Growth

• What is the role & responsibility of accountants in taxcompliance and tax planning ?