This Wednesday: Tax Policy Colloquium with Wei Cui

This week’s Spiegel Sohmer Tax Policy Colloquium speaker is Wei Cui, Professor of Law at the Peter Allard School of Law at the University of British Columbia.

On Wednesday at 11:35 EST via zoom, Cui will present his working paper, New Puzzles in International Tax Agreements, which asks the question: why should countries cooperate on tax matters? Taking aim at the haphazard and under-theorized march toward a new multilateral agreement to implement the OECD-curated two pillar approach to taxing highly digitalized multinational companies, the paper examines the rationales for collective tax action in contrast to the WTO’s terms of trade approach. It argues provocatively that taxing multinationals effectively does not actually require global cooperation at all, and that the main impact of the two pillar approach will be to make life easier for multinational companies, mainly at the expense of lower income countries.

As always, all are welcome to join.