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Vat fraud: Interdisciplinary Research on Tax crimes in the European Union
(Grant Agreement no: 878619)




This Roundtable Discussion Series brings together distinguished guests from academic institutions, non-governmental organizations, as well as law firms, and the researchers associated with VIRTEU. The event has been co-organized by the VIRTEU Special Adviser Prof. Diane Ring, the project Principal Investigator, Dr. Costantino Grasso, and the Co-Investigator, Dr. Lorenzo Pasculli.

During each event, which will be opened to everyone and held online on Zoom, our esteemed panelists will be engaged in a close discussion and exploration of a series of select topics under the direction of the chair, Prof. Diane Ring, who is Associate Dean of Faculty, Professor of Law and the Dr. Thomas F. Carney Distinguished Scholar at Boston College Law. Then, a Q&A session will give the audience the opportunity to find out more about the topics covered during the Roundtable and interact directly with our distinguished guests. The video recording of the sessions will be uploaded on this page.

The series pursues the following project-related aims:
Knowledge-exchange: promoting an exchange of knowledge between the project researchers and external researchers and stakeholders on relevant topics in the hope that the attendees will leave the roundtables with a better understanding of the interconnections between tax evasion and corruption.
Peer discussion and feedback: stimulating academic and professional discussion around the topics of the project and obtain peer feedback on the project findings and methods.
Dissemination: informing the academic community, practitioners, and other relevant stakeholders about the first findings of the project and sharing with them both progress and challenges.

VIRTEU Roundtable Discussion Session 1 - 29th of January 2021, 4:00-5:30 pm (GMT)

Exploring the interconnections between tax crimes and corruption


Prof. Rita de la Feria

Professor of Tax Law at the University of Leeds

International Research Fellow at the Oxford University Centre for Business Taxation
Prof. Pasquale Pistone

Associate Professor of Tax Law at the University of Salerno

Academic Chairman of International Bureau of Fiscal Documentation (IBFD)

Dr. Branislav Hock

Senior lecturer in Economic Crime at the University of Portsmouth

VIRTEU Leading National Expert for the United Kingdom

Main Topics:

• Mutual relationships between tax crimes and corruption: theoretical and practical perspectives.
• Differences, similarities, links, and overlaps between the legal and policy anti-corruption framework and the legal and policy framework against tax crimes.
• Future perspectives and recommendations.

VIRTEU Roundtable 1 - Poster (Final Draf

VIRTEU Roundtable Discussion Session 2 - 12th of February 2021, 5:30-7:00 pm (GMT)

CSR, Business Ethics, and Human Rights in the area of taxation


Prof. Ann E. Tenbrunsel

Professor of Business Ethics, College of Business Administration, University of Notre Dame
Prof. Kish Parella

Associate Professor of Law at Washington and Lee University

Dr. Dawn Carpenter

Lecturer of Finance at The Catholic University of America
VIRTEU Research Associate in the area of Business Ethics

Main Topics:

• Beyond illegality: corrupt, fraudulent, and other unethical practices in the area of taxation.

• Regulatory and self-regulatory solutions
• The legal enforceability of ethical norms.
• How tax evasion/avoidance adversely affects human rights.
• Future perspectives and recommendations.


VIRTEU Roundtable Discussion Session 3 - 26th of February 2021, 5:30-7:00 pm (GMT)

Whistleblowing, Reporting, and Auditing in the area of taxation


Prof. Jonas Heese

Associate Professor of Business Administration at Harvard Business School
Mary Inman

Lawyer and Partner at Constantine Cannon LLP

Charles Middleton

International Tax Lawyer and Whistleblower

Dr. Elaine Doyle

Senior Lecturer in Taxation at University of Limerick
VIRTEU Research Associate in the area of Tax Compliance

Main Topics:

• Internal/external auditing systems: limits and vulnerabilities.
• Internal/external reporting mechanisms and public disclosure.
• Existing legal frameworks and approaches.
• Future perspectives and recommendations.


VIRTEU Roundtable Discussion Session 4 - 12th of March 2021, 5:30-7:00 pm (GMT)

Institutional Corruption and Avoidance of Taxation


Prof. Brandon L. Garret

L. Neil Williams Professor of Law at Duke University School of Law
Director of the Wilson Center for Science and Justice

Prof. Prem Nath Sikka

Member of the United Kingdom House of Lords
Emeritus Professor of Accounting at the University of Essex

John Christensen

Director and Founder of the global Tax Justice Network
VIRTEU Impact Expert and Partner

Main Topics:

• The state-corporate nexus: exploring conflict-of-interest situations.
• Undue corporate influence on the political process and lax regulation.
• Tax prosecutions of corporations and backroom deals.
• Future perspectives and recommendations.

VIRTEU ROUNDTABLE: Exploring the inteconnections between tax crimes and corruption (29th of January 2021)
VIRTEU Roundtable Session 1 - Video
VIRTEU ROUNDTABLE: CSR, Business Ethics, and Human Rights in the area of taxation (12th of February 2021)
VIRTEU ROUNDTABLE: Whistleblowing, Reporting, and Auditing in the area of taxation (26th of February 2021)
VIRTEU ROUNDTABLE: Institutional Corruption and Avoidance of Taxation (12th of March 2021)
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