Tax Evasion or Tax Avoidance

INVITATION AND CALL FOR PAPERS

Base erosion and profit shifting (BEPS) have been widely discussed issues since the financial crisis and the Great Recession in 2008. In October 2015, the OECD issued its final report on the BEPS Action Plan, providing a catalog of measures and proposals to reduce such tax planning.

The leak of the Panama Papers in April 2016 documented that BEPS is still a prevalent problem, the tax engineering industry is strongly involved in facilitating international income shifting, and the dividing line between illegal tax evasion and legal tax avoidance is often difficult to draw.

In order to generate a better understanding of the complex and discuss where we are standing after two years with the BEPS Action Plan, the Max Planck Institute for Tax Law and Public Finance, the Norwegian Center for Taxation, and the University of Notre Dame invite to a multi-disciplinary conference in Bergen, Norway.

Researchers in accounting, economics, and law will present recent work on income shifting, tax avoidance services, and regulation. In addition, a panel with Bjørn Erik Roberg Egaas (Norwegian Directorate of Taxes), Guttorm Schjelderup (NHH), Wolfgang Schön (MPI), and Oddleif Torvik (Schjødt Law Firm) will discuss which impact the OECD BEPS Action Plan had so far and might have in the future.

The event is co-funded by the three inviting institutions. Notre Dame funding is provided by the Nanovic Institute for European Studies, Notre Dame International, and the Kellogg Institute for International Studies.