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, 11:40:23am WEST
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Daily Overview |
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F14: Tax Administration and State Capacity in Developing Countries Location: Room 116 (Francesinhas 1) | |
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Does the BEPS Project work in the Global South? The Effect of Transfer Pricing Standards WU Vienna, Austria There is an ongoing debate on whether the transfer pricing (TP) standards introduced under the OECD/G20 BEPS Project are suitable for lower‑income countries (LICs). Although more than 100 LICs have adopted BEPS‑aligned documentation requirements, the revenue effects remain unclear. This paper uses new country‑level data for 97 LICs from 2011–2020 and exploits the staggered adoption of BEPS Action 13 to estimate its impact on corporate income tax (CIT) revenue. To capture institutional heterogeneity, countries are grouped by the sophistication of their TP frameworks prior to adoption. The results reveal striking differences across groups. Countries with limited TP rules experience significant and sustained increases in CIT revenue—up to 0.86 percentage points of GDP three years after adoption. In contrast, countries with moderate TP sophistication show small or negative effects, while those with comprehensive frameworks exhibit no discernible change. These findings highlight that the effectiveness of BEPS TP documentation critically depends on countries’ institutional starting points.
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