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Workshop: Formula Apportionment and Taxation in Federal Settings

CIRANO

From Thursday 25 Apr 2019 to 12PM
To Friday 26 Apr 2019 to 5PM

On April 25-26th 2019 a 1.5 day workshop was held at CIRANO. Co-organized by Rick Krever (University of Western Australia) and François Vaillancourt (Université de Montréal and CIRANO). It examined issues associated with Formulary Apportionment of profits for taxation purpose. It looked at the history of formula apportionment, its use in Canada, the USA and potentially the EU, its use in unilateral or multilateral, single or multi sector and related entities contexts and its relevance to international tax sharing.

Rick Krever

Professor Rick Krever is a leading taxation law and policy expert. He has been closely involved in modern Australian tax reform initiatives for many years, including in his roles as a member of the Commonwealth Government's Taxation Law Improvement Project Consultative Committee and the Review of Business Taxation (Ralph Review). Professor Krever has been a professor-in-residence at both the Australian Taxation Office and the Australian Treasury, and has twice been seconded to the International Monetary Fund. His international visiting professor positions include appointments at Osgoode Hall Law School, Erasmus University and Harvard Law School. Professor Krever has worked with a variety of international organisations including the United Nations, European Union, Asian Development Bank, and World Bank as a post-conflict and development specialist, providing assistance in tax law design and drafting in regional and other jurisdictions including East Timor, Tonga, Solomon Islands, Vietnam, China, Mongolia, Hong Kong, Argentina, Antigua and Barbuda, Ethiopia, Sierra Leone, South Africa, Ghana, Yemen, Afghanistan, Pakistan, Bangladesh, Kosovo, Tajikistan and Latvia.
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François Vaillancourt

François Vaillancourt obtained his PhD from Queen's University in 1978, is a CIRANO Fellow and Professor Emeritus in the Department of Economics at the Université de Montréal. He was elected to the Royal Society of Canada in 2009. He has published numerous texts in the field of public policy, particularly on intergovernmental financial relations, taxation and language policies. Since 2000, he has been the Fulbright Canadian Research Scholar in Kennesaw in 2007, visiting professor at the Andrew Young School of Policy Studies in Atlanta in 2007 and 2009, visiting professor at the FUCaM (Mons, Belgium, 2006) and visiting professor at the École Normale Supérieure de Cachan (Paris, 2006 and 2008). During the 1990s he was a visiting scholar at the University of Toronto (1991) and the Australian National University (1991), a Shastri lecturer in India (1993) and a visiting scholar at the Institute of European Studies (Université Libre de Bruxelles, 1994). He was also a research coordinator for the MacDonald Commission (1983-1986) and assistant director of the journal Canadian Public Policy-Policy Analysis (1986-1995). He has acted as a consultant for various national (including CIDA, House of Commons Standing Committee on Finance, Séguin Commission, Law Reform Commission of Canada, Conseil de la Fédération, Conseil de la langue française du Québec, CSST, Finance Canada, Federal Expert Group on Equalization Reform, Office of the French Language, Statistics Canada and Auditor General of Canada) and international (AFD, World Bank, IMF, OECD, UNDP) organizations. He has worked in 31 countries on intergovernmental financial relations issues (taxation, transfers) and provided training in this area for the African Tax Institute, the Andrew Young School of Policy Studies, the World Bank, the IMF, and the Hague Academy for Local Governance. Translated with www.DeepL.com/Translator
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Location


1130 Rue Sherbrooke Ouest, Montréal, QC H3A 2M8, Canada

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