Programme

Programme

All sessions take place in NHH's Auditorium Agnar Sandmo.

MONday 21 November 2016
08.30-09.00

Coffee and registration 

09.00-09.15 

Welcoming address

Jesper W. Simonsen, Research Council of Norway

Olav Lundstøl, Norad, Norway

09.15-10.15

Keynote

Raymond Baker, Global Financial Integrity, Washington D.C.:  
“Financial Flows and Tax Havens: Combining to Harm Billions of People”

Chair: Morten Bøås, NUPI & TaxCapDev Network, Norway

10.15-10.30 

Coffee break  

10.30-12.00 

Session 1

The scope and features of capital flows from developing countries

Niels Johannesen, Thomas Tørsløv and Ludvig Wier, University of Copenhagen, Denmark:
"Are less developed countries more exposed to multinational tax avoidance?"

Alex Erskine, Australian Centre for Financial Studies, Australia:
“Tanzania country study on illicit financial flows”

Khadija Sharife, South Africa, investigative researcher, South Africa:
“Mispriced minerals and capital flows from African countries”

Chair: Monica Kirya, CMI & U4, Norway

12.00-13.00 

Lunch break 

13.00-14.30

Session 2

Secrecy and developing countries

Guttorm Schjelderup, NHH, Norway:
“Panama Papers and the business model of tax havens”

Alex Cobham, Tax Justice Network, United Kingdom:
“The Financial Secrecy Index”

Annet Oguttu, UNISA, South Africa:
"A Critic on the Effectiveness of the OECD BEPS Project in Addressing Tax Base Eroding: A Developing Country Perspective."

Michael Durst, Tax consultant/lawyer, Washington D.C.:  
"The components of a transparent fiscal system"

Chair: Lise Rakner, UiB & CMI, Norway

14.30-14.45 

Coffee break

14.45-16.45 

Panel debate  


Myths & facts: Taking stock on global tax issues, challenging the myths and bringing the debate a step forward

Maya Forstater, Visiting fellow, Center for Global Development, United Kingdom

Robinah Nakakawa, Uganda Revenue Authority

Sol Picciotto, Lancaster University, United Kingdom

Guttorm Schjelderup, NHH, Norway

Lovisa Moller, Action Aid, United Kingdom

Leif Drillestad, attorney, Norway and USA 

Moderator: Sigrid Klæboe Jacobsen, Tax Justice Network, Norway

19.00

Dinner

Tuesday 22 November 2016
08.45-09.00 

Coffee and mingling

09.00-10.30 

Session 3

The tax avoidance industry and law enforcement 

Leonard Seabrooke and Duncan Wigan, Copenhagen Business School, Denmark: “Powering ideas through expertise : Professionals in global tax battles”   

Brooke Harrington, Copenhagen Business School, Denmark:
"Inside the secretive world of tax-avoidance experts”

Tina Søreide, NHH, Norway:
"Financial secrecy and law enforcement"

Chair: Donald Mmari, REPOA, Tanzania

10.30-10.45 

Coffee break 

10.45-12.15 

Session 4

Taxation, Institutions and Participation: the political economy of capital flows from developing countries

Attiya Waris, University of Nairobi, Kenya: "Enablers of capital flight: The role of the International Financial Service Centre in Africa."

Ivar Kolstad, CMI and NHH, Norway and Arne Wiig, CMI, Norway:
“Tax havens and political participation in Tanzania”

Odd-Helge Fjeldstad, CMI, ICTD and ATI,Norway, and Prosper Ngowi, Mzumbe University, Tanzania and Lise Rakner, UiB and CMI, Norway:
"Lobbying and policy change: The role of interest groups in shaping petro- and tax policies in Tanzania"

Chair: Armando Garcia Pires, SNF & NHH, Norway

12.15-13.15 

Lunch 

13.15-14.00

Student Presentations

Tax compliance, tax evasion and tax transparency in a changing world

Rasmus Corlin Christensen, CBS, Denmark: "Professional competition in global tax transparency reform: The case of BEPS Action 13"

Olaug Risting Stemsrud and Anne Cathrine Solem, NHH, Norway: "Tax planning in multinational companies: A case study of IKEA and Statkraft"

Gørild Anett Bakkevoll og Nimerta Jossan, BI, Norway: "Tax planning after BEPS implementation"

Chair: Peter Henriksen Ringstad, TJN Norway 

14.00-14.15

Coffee break

14.15-15.45 

Conversation: Investigative journalism

Part I: The Panama-papers & ICIJ

Sigurd Bjørnestad, Aftenposten, Norway: "Telling the story: Tax havens and financial secrecy"

Panama Papers and research

Nina Selbo Torset, Aftenposten, Norway: "Methods and technologies used to analyse the “Panamapapers data"

Part II: How can journalists and researchers work together?

Discussion and comments:

Brooke Harrington, CBS, Denmark

Alex Erskine, ACFS, Australia

Khadija Sharife, investigative researcher, South Africa

Chair: Odd-Helge Fjeldstad, CMI, ICTD & ATI, Norway

15.45-16.00

Concluding remarks and the way forward    

Morten Bøås, NUPI and theTaxCapDev-network, Norway: "The TaxCapDev-network: what, why and how"