International Workshop: GLOBAL TAX CHAINS
18.01.2024 – 19.01.2024
14:00
Actors and practices of global capitalism in the second of the half of the 20th century As chains of wealth became global in the world economy (Seabroke&Wigan, 2022) so did tax strategies. These topics have gained increased attention in the last fifteen years as the crisis of 2007/2008 renewed the discussion on inequalities and (fiscal) justice. Humanities and Social Sciences played an important role in framing debates on this topic. Wealth was perhaps less produced by manufacturing cars or building houses than by moving capital across jurisdictions, creating multi jurisdictional spaces where national states, global companies, local financial plumbers and international organisations created, maintained and governed global tax chains. This workshop has a dual purpose. On the one hand, it intends to take stock of these ongoing international and interdisciplinary debates. On the other hand, it intends to deepen the historical dimensions to phenomena that are beginning to be well documented for today’s world, but still sometimes lack temporal depth. organised by Benoît Majerus and Jakob Vogel at Center Marc Bloch Berlin Where? Friedrichstraße 191, 10117 Berlin 18.01. – Georg-Simmel-Saal, CMB. 3d floor 19.01. – room 5028, HU, 5th floor
Programm
Centre Marc Bloch, Berlin; 18 / 19 January 2024 Final program 18 January 2024 Centre Marc Bloch, Fridrichstr. 191, Georg Simmel room (3rd floor) 13h-14h – Get-together with snacks at Center Marc Bloch Begrüssung Jay Rowell (director CMB) 14h-16h – Chair: Lars Wieneke (Université Luxembourg) Benoît Majerus (University of Luxembourg)/Jakob Vogel (Sciences Po – Paris) – Introduction Matthieu Leimgruber (Universität Zürich) – Tax lawyers of the world, unite! Mitchell B. Carroll (1898-1987), transnational tax networks and international capital Thibaud Giddey (Universität Zürich) – Facilitating the setting up of foreign banks in Switzerland: board members as influential intermediaries (1950s-1970s) 16h30-17h30 – Chair: Charlotte Bartels (DIW Berlin) May Hen-Smith (University of Cambridge) – Distributed Ledgers 19h15 – Dinner at restaurant – Sale e Tabacchi 19 January 2024 Humboldt University, Friedrichstr. 191 (5. Stock) room 5028 9h-10h30 – Chair: Eric Monnet (Paris School of Economics/EHESS, Wiko Berlin) Kristine Saevold (Nowegian Tax Administration) – ‘Loophole Capitalism’: a legacy of tax haven platforms and offshore finance of the 1960s and 1970s Gisela Huerlimann (Universität Dresden) – Tax Haven Reoriented? The Emergence of International Tax Governance from a “Swiss” Perspective 11h-12h30 – Chair: Alexander Nützenadel (Universität Humboldt, Berlin) Marc Buggeln (Universität Flensburg), The International Fiscal Association: The German section and the Turn to Neoliberalism Korinna Schönhärl (Universität Paderborn) – Tax guide books and the norms of paying taxes in the 1970s and 1980s: a transnational analysis 12h30-14h – Lunch at Institut für Geschichtswissenschaften – HU Berlin – Raum 5028 14h-16h – Chair: Ralf Ahrens (Leibniz Centre for Contemporary History Potsdam) Thijs Busschots (EU Tax Observatory) – Finding shell companies Katerina Pantazatou (University of Luxembourg) – Opportunities, pitfalls, and emerging powers in the changing tax law landscape Glenda Sluga (EUI Florence) – Conclusion