Abstract
Justice, let alone tax justice, is a highly contested concept, subject to a plurality of interpretations. Lately, the concept of tax justice seems to have been extensively used by groups that promote rules against tax avoidance or aggressive tax planning of multinationals – i.e. rules that enhance the powers of the state and its authorities to tax, whether by closing loopholes or by extending cross-border administrative cooperation. This is evident, not just by the manifestos of various groups, but also by the agendas of most European Parliament groups, many of which seem to use the terms tax justice and tax fairness interchangeably. Therefore, one could say that tax justice is at the top of the EU’s agenda. This talk will consider another aspect of tax justice, which has been eclipsed by the international developments of the post-BEPS era: tax justice as protection of taxpayer rights.
Speakers
Christiana HJI Panayi is a Professor in Tax Law at Queen Mary University of London. Her research interests are in international and European tax law, as well as transfer pricing. In the past, she was appointed as an expert at the Joint Transfer Pricing Forum and the Platform for Tax Good Governance.
Katerina Perrou is an assistant lecturer at the University of Athens Law School; she holds a PhD in International Taxation from IALS, University of London and has conducted post-doctoral research on Tax Treaty issues with the IBFD, dealing with alternative tax treaty dispute resolution and protection of taxpayer rights.