The PROTAX has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 787098 Horizon 2020 project BRINGING STAKEHOLDERS TOGETHER Addressing Human and Legal Factors in Tax Compliance and Enforcement in the EU and Beyond INTERNATIONAL CONFERENCE 7-8 July 2021 protax-project.eu OVERVIEW The International Conference on “Bringing Stakeholders Together – Addressing Human and Legal Factors in Tax Compliance and Enforcement in the EU and Beyond” will be held on 7-8 July 2021, marking the completion of the PROTAX project. PROTAX (“New Methods to Prevent, Investigate and Mitigate Corruption and Tax Crimes in the EU”) is an EU-funded H2020 research project (2018-2021) which has generated policy guidelines and toolkits to harmonise the treatment of tax crime across the EU Member States. The main idea behind this international conference is to bring together leading experts in preventing and countering tax crimes, good tax governance and integrity in businesses to share and debate the novel findings by PROTAX. The PROTAX Conference panels will focus on: • Tax system design and crime prevention in the EU and beyond; • International and EU responses to serious and organised tax crimes; • Challenges in cross-border investigations for national gatekeepers: • Illicit financial flows and tax evasion; • Institutional and fiscal corruption; • Human factors in tax compliance and enforcement; • The role of professionals in tax compliance; • Cutting-edge strategies and toolkits to prevent and counter tax crimes in the EU. Contributions will be made by leading academics, representatives from international institutions, policymakers, tax crime investigators, public prosecutors, judges, tax and customs officers, asset recovery specialists, financial intelligence unit officers, anti-money laundering and anti-corruption experts, tax advisors, accountants and lawyers. The conference is open for online participation. REGISTER HERE We look forward to seeing you at this exciting event! DAY 1: 07 JULY 2021 BST 12:00-12:15 WELCOME Dr. Elina MANOVA, EU REA Project Officer 12:15-12:45 INTRODUCTION Prof. Umut Turksen, Coventry University 12:45-13:00 OPENING SPEECHES Robert Cibulla, EC Tax DG 13:00-14:00 TAX SYSTEM DESIGN AND CRIME PREVENTION IN THE EU AND BEYOND Chair: Dr. Stuart MacLennan, Coventry University • Prof. Rita De la Feria, University of Leeds • Prof. Valsamis Mitsilegas, Queen Mary University • Prof. Maria Amparo Grau Ruiz, Complutense University of Madrid • Prof. Carlos Weffe, International Bureau of Fiscal Documentation Q&A Session 14:00-14:15 BREAK 14:15-15:15 INTERNATIONAL AND EU RESPONSES TO TAX CRIMES AND CORRUPTION Chair: Prof. Stefano Manacorda, University of Campania “Luigi Vanvitelli” • Prof. Lorena Bachmaier Winter, Complutense University of Madrid • Nilimesh Baruah, OECD Centre for Tax Policy and Administration BST • Andreas Mausolf, European Financial and Economic Crime Centre, Europol • Dr. Lorenzo Pasculli, Coventry University Q&A Session 15:15-16:15 CHALLENGES IN CROSS-BORDER INVESTIGATIONS FOR NATIONAL GATEKEEPERS The Prosecutors’ perspective Chair: Dr. Reinhard Kreissl, VICESSE • Lorenzo Salazar, Public Prosecutor – Italy • Rui Correia Marques, European Delegated Prosecutor – Portugal • Dr. Péceli Ádám, Public Prosecutor - Hungary 16:15-16:30 BREAK 16:30-17:30 CRITICAL PERSPECTIVES FROM TAX FRAUD INVESTIGATORS Chair: Mike Betts, CIFAS • Peeter Paisuots, Tax and Customs Board – Estonia • Daniel MacGinty, An Garda Siochana - Ireland • Samuel Bolis, Guardia di Finanza – Italy • Dan Krobot, National Organized Crime Agency – Czech Republic 17:30-18:30 CRITICAL PERSPECTIVES FROM TAX ADMINISTRATIONS Chair: Franz Reger, Ministry of Finance - Austria • Anthony Cook, Internal Revenue Service – USA • Jarkko Mäki, Tax Administration – Finland • Ksenija Cipek, Tax Administration – Croatia • Tom Browne, Yvonne Clifford, Tax Administration – Ireland Q&A Session 18:30-18:40 FINAL REMARKS Vladimir Kozin, Crime Prevention and Criminal Justice Officer, UNODC DAY 2: 08 JULY 2021 BST 09:00-09:10 INTRODUCTION Dr. Donato Vozza, Coventry University 09:10-10:10 ILLICIT FINANCIAL FLOWS AND TAX EVASION Chair: Viri Chauhan, THEMIS Community • Prof. Nicholas Ryder, UWE Bristol • Moran Harari, Dr. Javier Garcia-Bernardo, Tax Justice Network • Marco Letizi, Guardia di Finanza • Ruth Aisthorpe Gauci, Financial Intelligence Analysis Unit Malta Q&A Session 10:10-10:30 COFFEE BREAK 10:30-11:30 INSTITUTIONAL AND FISCAL CORRUPTION Chair: Prof. Peter Alldridge, Queen Mary University • Prof. Prem Sikka, Baron Sikka, Member of UK House of Lords, Emeritus Professor at University of Essex and University of Sheffield • Dr. Costantino Grasso, Manchester Metropolitan University • Dr. SunČana RoksandiĆ, University of Zagreb • David Kern-Fehrenbach, Transparency International Deutschland Q&A Session 11:30-12:45 HUMAN FACTORS IN TAX COMPLIANCE AND ENFORCEMENT Chair: Dr. Matthew Hall, Trilateral Research • Dr. Alison Lui, Liverpool John Moores University • Dr. Reinhard Kreissl, VICESSE • Mary Inman, Constantine Cannon LLP • Dr. Kerly Randlane, Financial College of Estonian Academy of Security Sciences BST • Thomas Havranek, CIN Consult GmbH Q&A Session 12:45-14:00 BREAK 14:00-15:00 ROUNDTABLE: THE ROLE OF PROFESSIONALS IN TAX COMPLIANCE Chair: Oliver Charles • Neil Swift, Peters & Peters and European Criminal Bar Association • Dr. Rasha Kassem, Coventry University • Gerhard Steiner, EY • Charles Middleton, International Tax Lawyer Q&A Session 15:00-15:30 THE FUTURE OF THE RESEARCH ON TAX CRIMES Chair: Prof. Umut Turksen • Dr. Fanou Rasmouki, Independent Consultant • Dr. Adam Abukari, Coventry University • Engin Erken, PhD Student - Coventry University • Jeiel Joseph, PhD student - Coventry University 15:30-16:00 FINAL REMARKS Prof. Umut Turksen, Coventry University PRESENTER BIO ADAM ABUKARI Centre for Financial and Corporate Integrity (CFCI) Coventry University Research Fellow Dr Adam Abukari is a Research Fellow at the Centre for Financial and Corporate Integrity (CFCI) of Coventry University in the United Kingdom. Dr Abukari’s current work mainly involves finding innovative solutions for tax crimes, money laundering, corruption and related financial crimes, primarily in the context of the European Union. Before coming to Coventry University, Adam had worked in project management, research, and consultancy roles with a number of companies in Ghana. He has consulted widely including for the World Bank in Ghana. Adam has more than 12 years of experience in consultancy, advocacy, counselling, management, publishing and research. Adam’s PhD was on rule of law and justice in petroleum law in Sub-Saharan Africa. He also holds Master of Laws in International law, Development, and BA Integrated Development Studies. His research interests include combatting tax crimes and related financial crimes, global and regional trade law, codification of petroleum law, dynamics of rule of law and justice, World Bank Strategies, as well as developments in EU law and United Nations law. Generally, Adam’s research is based on interdisciplinary and transdisciplinary relations between law, business and development. RUTH Financial Intelligence Analysis Unit – Malta AISTHORPE Head – Intelligence Analysis GAUCI Ruth Aisthorpe Gauci, Head of the Intelligence Analysis section, is responsible for overseeing the FIAU’s analytical function as well as its co- operation with domestic authorities and foreign counterparts on combating money laundering and the funding of terrorism. Having a background in various areas in the financial services industry, she joined the Unit in 2015 as an intelligence analyst. In addition to having a diploma in financial services, Ms Aisthorpe Gauci graduated in 2011 with a BA(Hons) in Criminology and completed her Masters in the same field of study in 2020 from the University of Malta. PETER Queen Mary University ALLDRIDGE Drapers’ Professor of Law Peter Alldridge has been Drapers’ Professor of Law since 2003 and was Head of the Department of Law (from 2008-2012). In 2017-18 he was President of the Society of Legal Scholars. He was Specialist Adviser to the joint Parliamentary Committees on the draft Corruption Bill (2003) and the draft Bribery Bill (2009) and was made a Fellow of the Academy of Social Sciences in 2014. He has published widely in the areas of criminal law, evidence, legal education, law and information technology, medical law and law and disability. He is the author of Relocating Criminal Law (Ashgate 2000, republished by Routledge Revivals, 2017), Money Laundering Law (Hart, 2003), What went Wrong with Money Laundering Law? (Palgrave, 2016), and Taxation and Criminal Justice (Oxford University Press, 2017). He acted as an expert on corporate criminal liability for the UN in Indonesia in 2017. LORENA Complutense University of Madrid BACHMAIER Professor of Criminal Procedure WINTER Lorena Bachmaier Winter is Professor of Criminal Procedure at Complutense University of Madrid. Since 2004, Prof. Bachmaier has also taught a comparative law course for the summer law school of Saint Louis University Law School, Missouri/USA (Madrid Campus). Prof. Bachmaier is an ex-fellow of the Alexander von Humboldt Foundation (2002-2003). She was a visiting scholar at the Universities of Berkeley, Harvard and Stanford and at the Max Planck Institute for Foreign and International Criminal Law. In 2009, she was appointed Honorary Professor and Distinguished Visitor by the University of La Rioja. She received the Premiul