Recent International Tax Developments within the US, the EU and the OECD BEPS Effort
Level 9, Room 920
Melbourne Law School, Building 106
185 Pelham Street
This schedule for this event will be as follows:
5.30pm - 6.00pm: Networking 6.00pm - 7.00pm: Seminar Presentation
In recent years, there has been much activity related to the international taxation of Multi-National Enterprises, many of which have attained very low effective tax rates on their world-wide incomes. Many countries have been frustrated at what they perceive to be inappropriately low tax payments received from these MNEs.
To address the taxation of MNEs, the Organization for Economic Cooperation and Development launched the Base Erosion and Profit Shifting project in 2013, and the European Union has adopted several tax directives. In late 2017, the United States adopted significant changes to its taxation of international transactions. Professor Lischer will review the highlights of the recent changes.
Professor Emeritus Henry J. Lischer, Emeritus Professor of Law
Professor Emeritus Henry J. Lischer
Emeritus Professor of Law
Dedman School of Law, Southern Methodist University, Texas
Professor Lischer holds a B.B.A. in Accounting and a J.D. from the University of Iowa, and an LL. M. (in Taxation) from New York University. He has taught at the University of Alabama, the University of Konstanz, the University of New South Wales, Georgetown University, the University of Otago, the University of Melbourne, and Southern Methodist University. He served as ProfessorinResidence in the Office of Chief Counsel at the Internal Revenue Service National Office in Washington, D.C. He was elected to membership in the American College of Tax Counsel and the American College of Trust & Estate Counsel. He has served as the contract admission examiner of the United States Tax Court since 1981.