Professor Robert Danon, Director of the Tax Policy Center, a joint institute of HEC Lausanne and the Faculty of Law (FDCA) of the University of Lausanne, participated in the Inclusive Framework meeting organized by the OECD (Organization for Economic Cooperation and Development) on Wednesday 23 January in Paris.
The so-called «Inclusive Framework» brought together over 115 countries and jurisdictions (including Switzerland) to collaborate on the implementation of the OECD and G20 Base Erosion and Profit Shifting (BEPS) Package. The BEPS project, the most important initiative in the area of international tax policy, currently leads to a comprehensive rethinking of corporate international taxation and, more generally, of certain fundamental principles on which international tax law was traditionally based.
At this occasion, Professor Robert Danon, chair of the permanent scientific committee (PSC) of the International Fiscal Association (IFA), was invited by the OECD to participate to this session as an independent academic expert. Professor Danon was accompanied by a second independent academic expert, Professor Wolfgang Schön, director of the Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen in Munich. Both experts debated of several questions currently shaping the international tax conversation and the agenda of the Inclusive Framework.