A Comparative Analysis of the Transparency of Tax Rulings Granted to Multinational Companies - Leandra Lederman

Prof. Leandra Lederman will provide a comparative analysis of the transparency of tax rulings granted to multinational companies.

Abstract

The transparency of tax rulings has changed significantly in the past several years. Companies often seek advance rulings to obtain certainty regarding the tax treatment of planned transactions, and there is nothing inherently inappropriate about that. However, the 2014 “LuxLeaks” scandal revealed what the press sometimes termed “secret tax deals” between the Luxembourg tax authority and multinational companies. These deals typically involved aggressive tax structuring that artificially shifted tax revenue out of the higher-tax jurisdictions where most business occurs. The LuxLeaks scandal led to legal changes requiring tax authorities to share cross-border advance rulings with other countries’ tax authorities. This paper looks at what these legal changes have meant for Luxembourg and the United States, and whether the current level of rulings transparency is appropriate and sufficient.

About the speaker

Professor Leandra Lederman is the William W. Oliver Professor of Tax Lawand Director of the Tax Program at the Indiana University Maurer School of Law, where she teaches Federal Income Tax, Corporate Tax, Tax Procedure, and Tax Policy Colloquium. She spent Fall 2015 as a visiting professor at the University of Chicago Law School.  

You can find out more about Leandra and her research via her Indiana University Maurer School of Law profile

Registration

Click here to register for Leandra's talk.

Location details

Seminar Room 1.13,
School of Law
Liberty Building
University of Leeds
LS2 9JT

For sat navs, please use the postcode for Moorland Road, LS6 1AN. 

The Liberty Building can also be found on the campus map

All welcome. This is a free event, though registration is required.

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