Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:38:27am WEST
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Daily Overview |
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A03: Global Minimum Tax: Theory and Evidence Location: Room 103 (Francesinhas 1) | |
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From BEPS to the Global Minimum Tax: Evidence from Country-by-Country Reports 1: Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia; 2: Saïd Business School, University of Oxford, United Kingdom; 3: Tax Justice Network, London, United Kingdom The OECD/G20 Base Erosion and Profit Shifting (BEPS) project represents the most ambitious attempt to curb multinational profit shifting through international coordination. Using firm-level country-by-country reporting data for 2300 large multinational groups between 2016 and 2023, we examine the impact of both BEPS and the anticipated effects of the global minimum tax. We document two main findings. First, BEPS coincided with only modest changes in multinational tax outcomes: effective tax rates in profit-shifting hubs increased slightly and reported economic substance—particularly employment—expanded, but the concentration of profits in low-tax affiliates remained largely unchanged. Second, simulations of the global minimum tax indicate a more substantial and targeted impact. Average effective tax rates increase by about 1.6 percentage points, with the largest effects concentrated in offshore investment hubs prone to profit shifting. We estimate additional global corporate tax revenues of roughly 100 billion.
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