The event will be held in a hybrid format, both online and on face-to-face, the days 15 and 16 September 2025.
The symposium focuses on the challenges of the international tax system and the right and tax polity in the different jurisdiction of the contemporary world. The politics in charge, the enterprises and people are faces with a number of international and national challenges that go from the rapid digitalisation of the economy, climate change, the development of capacities in income mobilisation, to the formulation of international fair and equitable tax politics. The global endorsement of the Two Pillar Solution and the application of the Pilar II in a number of jurisdiction have been a new challenge for the tax administration and the compliance with tax obligations from governments and enterprises, and they have raised new issues about the fair assignation of the financial incomes between jurisdictions. Recent events, actions and reactions of the tax global governance make this encounter unique to debate the present tendencies in international, supranational and national tax legislation and policies. With this backdrop, this symposium has as goal explore ideas and approaches to face the challenges of international taxation and the national tax evolution.
The symposium takes research contributions both theoretical and empirical. The themes of interest include, within others, the institutional development of an international fair tax policy, inclusive and equitable; the implementation of Pilar II (or a global minimum tax) and the challenges for the legal systems and administrative at international and/or national level; the sustainability of the generation of fiscal incomes in the digital era; the taxation and environment; inequality and wealth taxation; global taxation governance; and the implications of the automation and artificial intelligence for the income and general consumption taxes.
The symposium offers a unique opportunity for the doctorates and junior researchers that contribute with innovative ideas and critique existent students about taxation, could benefit with the debated with experts of different disciplines and jurisdictions, and develop research networks and professionals for the development of their careers.
If you are interested in participating in the GTS doctorate symposium, send an abstract with no more than 300 words in Word or Adobe PDF format to tax@uv.es. The selected works will be presented in the symposium and will receive commentaries of a group of experts in the relevant theme.
The presentation deadline ends on 30 May 2025. The authors of the accepted lectures will be notified before 15 June 2025. To consult the past sessions of the symposium about global taxation of doctorates, look in this web.
