Human rights, exploitation and international taxation

Évènement

Chancellor Day Hall Salle de conférence Stephen Scott (OCDH 16), 3644 rue Peel, Montreal, QC, H3A 1W9, CA

Le Centre sur les droits de la personne et le pluralisme juridique vous convie à une conférence des Boursiers O'Brien en résidence avec le professeur Laurens van Apeldoorn (Université de Leiden, Pays Bas), organisée en collaboration avec la Chaire H. Heward Stikeman en droit fiscal, qui parlera de droit fiscal international et de justice globale.

Résumé

[En anglais seulement] What is the impact of exploitation in the supply chains of multi-national enterprises on the appropriate allocation of corporate income tax revenue to jurisdictions where these enterprises are active? This presentation will develop a concept of exploitation based on the violation of the right to a living wage, put this in the context of discussions of transfer mispricing in multinational enterprises, and consider the economic dimension of the allocation of corporate income tax revenue in relation to public goods provision in low-income countries where exploitation occurs.

Le conférencier

[En anglais seulement] Laurens van Apeldoorn is an Assistant Professor of Philosophy and a member of the Centre for Political Philosophy at Leiden University, the Netherlands. He specialises in contemporary political theory and the history of political thought. He studied at the University of Amsterdam, the University of Edinburgh and London School of Economics before obtaining a DPhil degree in Political Theory at the University of Oxford (2011). His research interests include early modern political thought, in particular the philosophy of Thomas Hobbes, and contemporary political theory, and more recently, international taxation in relation to global justice. He is currently visiting McGill's Centre for Human Rights and Legal Pluralism as an O'Brien Fellow in Residence (Sept-Dec 2017).