2 May 2024. Beehive Seminar (Melbourne): The Borderlands of the Tax State and the Global Corporation. Miranda Stewart.
2 May 2024. 2 - 3 pm
Room 1002 (access via Level 9 stairs)
Melbourne Law School
Image source: Wikimedia Commons
Beehive Seminar - ‘ The Borderlands of the Tax State and the Global Corporation.’
The jurisdiction of the tax state is continually re-established through a dynamic and layered process, through negotiations, skirmishes, or surreptitious manoeuvres in the “borderlands” of states. Drawing on the concept of the “borderlands” developed by Saskia Sassen, this paper examines the taxation of global corporations. Tax jurisdiction over corporations reveals the intersecting fictions of state and corporate borders, which are fuzzy not hard, and the interplay of unilateral, bilateral and multilateral action to access resources and power. The paper considers the current multilateral negotiation of new international corporate tax rules addressing the largest multinational enterprises, as well as the ongoing engagement of MNEs, governments, international institutions and other private actors, and the impact of this process on the state and the corporation itself.