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McGill University, Faculty of Law Chancellor Day Hall, 3644 Peel Street, Montreal, Canada H3A 1W9

Tax Justice and Human Rights Research Collaboration Symposium

18-20 June 2014

Website: bit.ly/1p2QWVS

Participants are invited to live-tweet during the proceedings using #TJHR

Day 1: Emerging Scholars Symposium

Wednesday 18 June

Time Topic Location

8:30 – 9:00 Registration & Arrival Tea/Coffee Atrium

9:00 – 9:30 Welcome Remarks: Dean Daniel Jutras, Faculty of Law, McGill University Room 316

Panel A Samuel Singer (Associate, Stikeman Elliott), Moderator Room 316

9:30 – 10:00 Leyla Ates (PhD Candidate, University of Wisconsin and Inonu University, Turkey): Developing Countries and Globalization of Tax Law Making: Turkish Tax Law Reforms on Fighting Tax Evasion Steven Dean (Professor, Brooklyn Law School), Discussant

10:00 – 10:30 May Hen (Masters Candidate, Simon Fraser University): Who Runs the Cayman Islands? Field Notes on Elite Tax Discourse Lyne Latulippe (Professor, Université de Sherbrooke), Discussant

10:30 – 10:45 Refreshment Break Third Floor Lobby

Panel B William Stephenson (Editor in Chief, McGill Law Journal), Moderator Room 316

10:45 – 11:15 Regina Duarte (LLM Candidate, Federal University of Minas Gerais, Brazil): Globalization, Tax Competition and Tax Base Erosion: A Matter of Human Rights Henry Ordower (Professor, Saint Louis University), Discussant

11:15 – 11:45 Martin Hearson (PhD Candidate, London School of Economics): Why Do Developing Countries Sign Tax Treaties? Lee Sheppard (Journalist, Tax Analysts), Discussant

11:45 – 12:15 Montano Cabezas (LLM Candidate, Georgetown University Law Center): Giving Credit Where it is Due: Rethinking the Corporate Tax Paradigm Kim Brooks (Dean and Weldon Professor of Law, Schulich School of Law, Dalhousie University), Discussant

12:15 – 1:45 Stikeman Chair’s Luncheon. Keynote Speaker: James A. Robb, Stikeman Elliott

Atrium

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Time Topic Location

Panel C Sas Ansari (PhD Candidate, Osgoode University), Moderator Room 316

1:45 – 2:15 César Alejandro Ruiz Jiménez (LLM Candidate, Vienna University): Right to Property and Taxation Stephen Cohen (Professor, Georgetown University Law Center), Discussant

2:15 – 2:45 Juan Agustin Agibay Molina (LLM Graduate, McGill Faculty of Law): Trade Mispricing in Argentina: A Case Study Neil Buchanan (Professor, George Washington University Law School), Discussant

2:45 – 3:15 Daisy Ogembo (Assistant Lecturer, Strathmore Law School, Nairobi): VAT Refunds and Tax Justice André Mendes Moreira (Associate Professor of Tax Law, Federal University of Minas Gerais, Brazil), Discussant

3:15 – 3:30 Refreshment Break Third Floor Lobby

Panel D Sarah Blumel (Independent), Moderator Room 316

3:30 – 5:00 Incubator Session: Designing a Research Project, Methodology & Collaboration, and Publishing Adrienne Margolis (Founder and Editor, Lawyers 4 Better Business); Krishen Mehta (Senior Advisor, Tax Justice Network); Gabriel Monette (Réseau Justice Fiscale); and Shirley Pouget (Senior Program Lawyer, International Bar Association Human Rights Institute)

5:00 – 7:00 Cocktail Reception Atrium

7:00 – 8.30 Roundtable on Tax Justice and Human Rights: Open to the Public Allison Christians (Stikeman Chair in Tax Law, McGill Faculty of Law), Moderator Alex Himelfarb (Director, School of Public and International Affairs, York University); Kate Donald (Adviser to the United Nations Special Rapporteur on Extreme Poverty and Human Rights); Attiya Waris (Senior Lecturer, Faculty of Law, University of Nairobi), Denise Byrnes (Executive Director, Oxfam Québec)

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PROGRAM NOTE: the Tax Fairness Provincial Network Meeting will take place from 10am-5pm in room 202.

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Day 2:Research Collaboration Symposium Part I Thursday 19 June

Time Topic Location

8:30 – 9:00 Registration & Arrival Tea/Coffee Atrium

9:00 – 9:15 Welcome Remarks: Allison Christians (Stikeman Chair in Tax Law, McGill Faculty of Law); Dennis Howlett (Executive Director, Canadians for Tax Fairness); John Christensen (Director, Tax Justice Network); Jean Symes (Program and Policy Analyst, Inter Pares)

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9:15 – 10:00 1. Setting the Stage William Stephenson (Editor in Chief, McGill Law Journal), Moderator - Kim Brooks (Dean and Weldon Professor of Law, Schulich School of Law,

Dalhousie University): Why Justice Matters for Tax Policy - Ignacio Saiz (Executive Director, Center for Economic and Social Rights): The

Evolving Norms and Standards of Human Rights - Allison Christians (Stikeman Chair in Tax Law, McGill Faculty of Law): Who Has

Rights, What Rights, and Against Whom?

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10:00 – 11:15 2. Human Rights and Tax Justice Reports Aldo Caliari (Director, Rethinking Bretton Woods Project), Moderator - Lloyd Lipsett (President and Rapporteur, International Bar Association Task

Force on Illicit Financial Flows, Poverty and Human Rights): IBA Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights Report

- Kate Donald (Adviser to the United Nations Special Rapporteur on Extreme Poverty and Human Rights): UNHRC Report

- Adrienne Margolis (Founder and Editor, Lawyers 4 Better Business): L4BB Report

David Quentin (Senior Adviser, Tax Justice Network) and Shirley Pouget (Senior Program Lawyer, International Bar Association Human Rights Institute), Discussants

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11:15 – 11:30 Refreshment Break Atrium

11:30 – 12:45 3. Gender and Fiscal Justice Liz Nelson (Partnership Development and Resources Coordinator, Tax Justice Network), Moderator - Annick Provencher (Professor, Université de Montreal): From the Invisible

Hand to the Invisible Woman - Rhys Kesselman (Professor, School of Public Policy, Simon Fraser University):

Income Splitting and Alternatives for Family Tax Cuts in Canada - Kathleen Lahey (Professor, Queen's University Law School): Sex Equality and

Tax Justice: Gender Impact of Tax, Benefit, and Other Fiscal Policies Kate Donald (Adviser to the United Nations Special Rapporteur on Extreme Poverty and Human Rights) and Attiya Waris (Senior Lecturer, Faculty of Law, University of Nairobi), Discussants

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12:45 – 2:15 Lunch: Thomson House

2:15 – 3:45 4. Fiscal Justice: Regional Challenges and Initiatives May Hen (Masters Candidate, Simon Fraser University), Moderator - Savior Mwambwa (Policy and Advocacy Manager, Tax Justice Network- Africa,

Kenya): The Reform of the Global Tax System : Keys Issues and Lessons from Africa

- André Mendes Moreira (Associate Professor of Tax Law , Federal University of Minas Gerais, Brazil): Indirect Taxes and Tax Justice

- Misabel Machado Derzi (Professor, Federal University of Minas Gerais) : Guerre Fiscale, Bourse Famille et Silence

- Renaud Fossard (Latindad): Latin American Countries: Local Issues and International Influences

Lyne Latulippe (Professor, Université de Sherbrooke) and John Christensen (Director, Tax Justice Network), Discussants

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3:45 – 4:00 Refreshment Break Atrium

4:00 – 5:30 5. Reducing Inequality: International Corporate Tax Reform Jo Marie Griesgraber (Executive Director, New Rules for Global Finance Coalition), Moderator - Erika Siu (Tax Research Consultant, International Centre for Taxation and

Development): BEPS Monitoring Group Activities: An Update - Michael Knoll (Theodore K. Warner Professor of Law, University of

Pennsylvania Law School): Competitive Neutrality and the EU Model - Lee Sheppard (Journalist, Tax Analysts): OECD Initiative on BEPS - Robert Fox (Executive Director, Oxfam Canada): Business Among Friends: Why

Corporate Tax Dodgers Are Not Yet Losing Sleep over Global Tax Reform Samuel Singer (Associate, Stikeman Elliott), Aldo Caliari (Director, Rethinking Bretton Woods Project), Discussants

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5:30 – 5:45 Announcements Moot Court

5:45 – 6:30 Refreshment Break: Atrium Breakout Session: Update on Tax and the Millennium Development Goals: Room 316

6:30 Film Workshop: The Price We Pay* Moot Court

* The Price We Pay [working title] produced by Montreal’s InformAction Films and directed by Harold Crooks: an

opportunity to meet the filmmakers of this work-in-progress feature documentary and give feedback on the role the film can play in tax justice activism. The focus group is limited to conference attendees and is not open to members of the media.

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Day 3: Research Collaboration Symposium Part II

Friday 20 June

Time Topic Location

8:30 – 9:00 Registration & Arrival Tea/Coffee Atrium

9:00 – 10:30 6. Reducing Inequality: Tax Avoidance and Capital Flight Ofer Sitbon (PhD Candidate, College of Law & Business, Tel Aviv), Moderator - James Henry (Senior Economic Advisor, Tax Justice Network):

Kleptocracy and Human Rights - Stephen Cohen (Professor, Georgetown University): Does Swiss Bank

Secrecy Violate International Human Rights? - Brigitte Alepin (Partner, Agora Fiscalité): The Foundation - Steven Dean (Professor, Brooklyn Law School): A Tax Regime to Catalyze

Social Enterprise Crowdfunding Lee Sheppard (Journalist, Tax Analysts) and John Christensen (Director, Tax Justice Network), Discussants

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10:30 – 10:45 Refreshment Break Atrium

10:45 – 12:00 7. Reducing Inequality: Tax Avoidance and Progressive Taxation Neil Buchanan (Professor, George Washington University Law School), Moderator - Chris Odinet (Associate Professor of Law, Southern University Law

Center): Taxing Property Owners - Jean-Pierre Vidal (Associate Professor, Department of Accountancy, HEC

Montréal): Ethics in Taxation: What is it, and Why Should a Tax Specialist Care?

- Niko Lusiani (Senior Researcher, Center for Economic and Social Rights): A Post-2015 Fiscal Revolution: Human Rights in the Struggle to Finance Sustainable Development

James Henry (Senior Economic Advisor, Tax Justice Network) and Attiya Waris (Senior Lecturer, Faculty of Law, University of Nairobi), Discussants

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12:15 – 2:00 Lunch, Keynote Speaker Attiya Waris (Senior Lecturer, Faculty of Law, University of Nairobi)

Thomson House

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Time Topic Location

2:00 – 3:30 8. Justice in Labour and Capital Migration Samuel Singer (Associate, Stikeman Elliott), Moderator - Lyne Latulippe (Professor, Université de Sherbrooke): Tax Competition

and Paradigm Shift in International Law - Krishen Mehta (Senior Advisor, Tax Justice Network): Can Developing

Countries Attract Investment and Still Get a Fair Deal on Tax Justice? - Henry Ordower (Professor, Saint Louis University): Retreat from

Progressive Taxation in the Swedish Welfare State: Does Immigration Matter?

- Aldo Caliari (Director, Rethinking Bretton Woods Project): Unleashing the Potential of Human Rights Standards to Demand Tax Justice

John Christensen (Director, Tax Justice Network) and Neil Buchanan (Professor, George Washington University Law School), Discussants

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3.30 – 3:45 Refreshment Break Atrium

3:45 – 5:00 9. Environmental Tax Justice Jessica Magonet (BCL/LLB Candidate, McGill Faculty of Law), Moderator - Toby Sanger (Senior Economist, Canadian Union of Public Employees):

Tax Justice and Climate Change - Tracey Roberts (Visiting Assistant Professor, Seattle University School of

Law): Tax – A Better Mechanism to Protect Rights in the Global Commons

- Rodolfo Salassa Boix (Professor, National University of Cordoba): Distribution of Ecological Costs through Environmental Taxes: A Special Reference to Ability to Pay and Polluter-pays Principles

Stéphane Dion (Member of Parliament for Saint Laurent-Cartierville) and James Henry (Senior Economic Advisor, Tax Justice Network), Discussants

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5:00 – 6:00 10. Roundtable on Tax Justice Campaigns and CSO Actions Imad Sabi (Head of Global Partners Program, Oxfam Novib), Moderator - Dennis Howlett (Executive Director, Canadians for Tax Fairness) - Duncan Wigan (Researcher, Copenhagen Business School) - Victoria Harnett (Campaigns & Communications Advisor, Aid & Development Finance, Oxfam International)

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6:00 – 6:15 Wrap Up and Closing Remarks: Allison Christians (Stikeman Chair in Tax Law, McGill Faculty of Law)

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6:15 – 8:00 Closing Cocktail Atrium

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McGill Student Liaison Group:

Nicolas Benoît-Guay Merve Bilgic

Stephanie Blakely Nicholas Choinière Miriam Clouthier Melanie Crestol

Karl Degré Thomas Gagnon-Vanleeuwen

Jason Gauthier Jake Heyka

Moira O'Neil Marc Roy

Kalev Tamm Vokhid Urinov

Gratitude to Our Supporters:

Canadians for Tax Fairness

Halifax Initiative

Inter Pares

McGill University Faculty of Law

McGill Centre for Human Rights and Legal Pluralism

Oxfam Canada and Oxfam-Québec

The Social Science and Humanities Research Council of Canada

Stikeman Elliott LLP

The Tax Justice Network