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THE “GRAY AREA” OF TAX PROFESSIONALS: ETHICAL CHALLENGES AND DEMOCRATIC ISSUES

Updated: Sep 5, 2023


International Roundtable "Compliance, Avoidance, and Evasion in Taxation: The Role of Professionals - The Gray Area (Part 1)"

We are delighted to invite you to the first part of the event “Compliance, Avoidance, and Evasion in Taxation: The Role of Professionals - The Gray Area”, which is entitled "At the Crossroads of Tax Practices: Ethical Challenges and Democratic Issues". The event, which will be held on Zoom on the 8th of September 2023 from 3:30 pm BST (10:30 am EDT), is a collaborative endeavor, co-hosted by Manchester Law School, Boston College Law School, and the Corporate Crime Observatory (CCO) and co-organized by Prof. Diane Ring (BC Law), Dr. Costantino Grasso (Manchester Law School), and Dr. Donato Vozza (University of Roehampton).


This first part aims to engage in a comprehensive examination of the ambiguous domain known as the "gray area" in taxation, a realm where taxpayers' actions oscillate between legality and illegality. The discussion will delve into how tax professionals facilitate various forms of tax abuse, such as aggressive tax strategies and the creation of shell entities while operating in this nebulous zone. A significant focus will be placed on the ethical dimensions and varying loyalties of tax professionals, scrutinizing how their allegiance to clients can sometimes conflict with their responsibilities to the state and society at large, thereby posing risks to democratic values and the rule of law. Furthermore, the event will explore the organizational structures and profit motives that shape the tax profession, questioning the ethical underpinnings and conflicts of interest inherent in the industry. Lastly, the roundtable will address educational and ethical responsibilities in the fields of law, business, and taxation.


Participation is free, subject to registration at the following link: https://mmu-ac-uk.zoom.us/webinar/register/WN_estpjySfRmaeaYaZRWuc8A


Moderator:

- Diane Ring, Professor of Law and Dr. Thomas F. Carney Distinguished Scholar, Boston College Law School


Panelists:

- John Christensen, Forensic Auditor and Co-Founder of Tax Justice Network

- Fabio de Sa and Silva, Associate Professor of International Studies, University of Oklahoma

- Linda Lee, Senior Solicitor, Weightmans, Committee Chair, Law Society of England and Wales

- Philip Laroma Jezzi, Associate Professor of Tax Law, University of Florence

- Charles Middleton, International Tax Lawyer

- Richard Murphy, Professor of Accounting Practice, Sheffield University Management School

- Dan Neidle, Founder of Tax Policy Associates Ltd and former Clifford Chance Head of Tax

- Joy Warugurur Ndubai, Doctoral Student, WU Vienna University of Economics and Business

- Jason Piper, Head of Tax and Business Law in the Professional Insights Team, ACCA

- Samar Riaz, Lecturer in Business and Management, Globe Business College Munich

- Martiana Sipahutar, Tax Investigator, Indonesian Tax Authority

- Theodore Seto, Professor of Law, Hon. Frederick J. Lower, Jr. Chair, Loyola Law School

- Robert F. van Brederode, Professor, Global Humanistic University, Curacao

- Paul D. Scott, US Whistleblower Lawyer, and former DOJ Trial Attorney

- Carlos Weffe, Postdoctoral Research Fellow, Universitat Oberta de Catalunya


For further information, and to access the details about the event and the panelists, please visit the official event website at the following address: www.corporatecrime.co.uk/professionals-tax-compliance-and-abuse/#comp-llupdyhp


We look forward to meeting you online for what promises to be a fascinating discussion!



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