Join us for the launch of this special issue of the Journal on Financing for Development which is celebrating, in a collection of essays, the work of Professor Sol Picciotto.

Professor Picciotto is emeritus professor at Lancaster University, an ICTD Research Affiliate, a Senior Adviser of the Tax Justice Network, coordinator of the BEPS Monitoring Group, and a Member of the Steering Group of Independent Commission for the Reform of International Corporate Taxation (ICRICT). He is the author of International Business Taxation and Regulating Global Corporate Capitalism, and of several co-written books, as well as numerous chapters and articles on various international tax issues and other aspects of international business and economic law.

The essays collected in this special issue examine various aspects of Prof Picciotto’s academic contributions, focusing primarily on the unitary taxation of multinational enterprises through formulary apportionment and the internationalisation of the State. The authors discuss unitary taxation in light of the BEPS Pillar One proposal and as a potential policy option for the global South, generally and within the context of the extractive industry. Additionally, the challenges of international taxation are explored within the broader debate on the internationalisation of the State.

Speakers (listed in order of appearance in the programme):

  • Abdul Muheet Chowdhary, South Centre
  • Prisca Musibi, Journal on Financing for Development
  • Attiya Waris, University of Nairobi
  • Martin Hearson, ICTD / Institute of Development Studies
  • Merlene Amonde, AFRODAD / Kenya School of Law
  • Kerrie Sadiq, Queensland University of Technology
  • Salma Nechesa Abdulaziz, Kenya School of Law
  • Verónica Grondona, Independent Commission for the Reform of the International Corporate Taxation
  • Sol Picciotto, Lancaster University Law School
  • Mustapha Ndajiwo, Commissioner of Budget and Planning for Niger State / African Centre for Tax and Governance (ACTG)
  • Alex Cobham, Tax Justice Network

Watch now:

Event Details
Past Event
Date
6 June 2024
Time
-

Martin Hearson

Martin Hearson is a Research Fellow at IDS, co-Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.

Sol Picciotto

Sol is an emeritus professor at Lancaster University, a Senior Adviser of the Tax Justice Network, coordinator of the BEPS Monitoring Group, and a member of the UN Tax Committee's subcommittee on dispute resolution. As a Senior Fellow of the ICTD, his research focuses on the taxation of transnational corporations with special reference to developing countries.

Alex Cobham

Alex is a development economist and chief executive at the international Tax Justice Network, and a visiting fellow at King's College London IDI. Over the last fifteen years Alex has held various policy and research posts, including as a research fellow at the Center for Global Development, as chief policy adviser at Christian Aid and head of research at Save the Children (UK), and at Oxford as a junior economics fellow at St Anne's college and as a researcher at Queen Elizabeth House.

Mustapha Ndajiwo

Mustapha is the Executive Director of the African Centre for Tax and Governance. He was previously a researcher with the Tax Justice Network and an official at the Federal Inland Revenue Service of Nigeria. He is a member of the BEPS Monitoring Group, the Chartered Institute of Taxation of Nigeria, and the Nigerian Tax Research Network.

Abdul Muheet Chowdhary

Abdul Muheet Chowdhary is Senior Programme Officer with the South Centre Tax Initiative (SCTI). The South Centre is an intergovernmental organisation of developing countries based in Geneva.

Attiya Waris