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OECD/International Network for Tax Research

INAUGURAL CONFERENCE

Taxation & Development

3-5 November 2006

Hosted by the University of Michigan Law School

The International Network for Tax Research (“INTR”) is an informal research network that was launched in July 2005 by a group of academics and research institutions with the OECD Centre for Tax Policy and Administration. The INTR aims to promote a global view of tax issues and to encourage input from developing as well as developed countries in its research projects. INTR priorities are topics that can benefit from comparative analyses and may have an impact on the formulation of public policies in OECD member countries and non OECD Economies. INTR wishes to favour a multidisciplinary approach including tax lawyers (international and domestic), economists, accountants, tax administrators and those working in related areas.

The first area of work for the INTR will be on taxation and development. This topic was identified by the group as the most suitable for a pilot project because of its multidisciplinary dimension and the wide interest it could present for OECD as well as non-OECD countries. It will be the main subject for the first INTR conference.

November 3

Session 1: Overview and setting the scene (structure of the conference, linkage between tax and development, overview of issues)

Session 2A: General tax policy design: case studies

Session 2B: Tax Policy Design: Selected issues for developing countries

November 4

Session 3: International Organizations and the Shaping of Developing Country Tax Systems

Session 4: The Impact of Tax Treaties on Developing Countries

Session 5: Tax Competition and Developing Countries

November 5

Session 6: Taxation and Foreign Investment

Session 7: Implementing policy design in the real world

For further details regarding registration, contact Barbara Glispin, glispin@umich.edu, TEL: 734-764-5269.

 
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