On 10 and 11 October, the Society for Business History Germany is hosting its academic symposium on ‘Tax management and competition in historical perspective’ at Swiss Life AG in Zurich. The conference will examine the causes and development phases of tax management.
Tax management and competition in historical perspective
The conference will examine the causes and development phases of tax management. The focus will be on national and international regulatory norms, but also on entrepreneurial practices. Both seem to be directly interrelated. In particular, case studies from compa-nies, which have been rare up to now, are in demand. Tax advisors, auditors and lawyers are also important actors. The perspective of the state is also essential. How does it react to tax optimisation strategies? Tax management is not an isolated phenomenon, but is related to other contexts. In the 20th century, it was the fear of confiscation and receiver-ship in hostile countries that brought about complex international corporate structures with significant tax implications. The protection of property was sometimes more important than tax savings, but at other times the two motives went hand in hand.
The programme is organised by Hartmut Berghoff, Jan-Otmar Hesse and Tobias Straumann.
Please register for the event via the following link: https://unternehmensgeschichte.de/public/symp2024.
You can also register via the GUG website: https://unternehmensgeschichte.de/Veranstaltungskalender
Programm
Thursday, 10th Octobre 2024
14:00 Welcome
Marc Brütsch, Chief Economist, Swiss Life
Tobias Straumann, University of Zurich
14:10
Introduction: Tax management – past and present
Hartmut Berghoff, University of Göttingen/Tobias Straumann, University of Zurich
Presentations
14:30
Thibaud Giddey / Geoffroy Legentilhomme / Matthieu Leimgruber, University of Zurich:
A paradise for foreign capitalists? Expenditure-based taxation in Switzerland, 1860-2020
15:15
Harald Espeli, BI Norwegian Business School:
Tax optimization among Norwegian shipowners and shipping companies 1890s-1920
16:00 Coffee Break
16:30
Mark Billings, University of Exeter:
Excess profits duty and tax management in the United Kingdom during and after World War One
17:15
Jeroen Euwe / Ben Wubs, Erasmus University Rotterdam:
Banking secrecy in the Netherlands in the interwar period
18:00
James Hollis, University of Oxford:
Avoiding a taxable presence in Belle Époque and interwar Britain
19:00 Joint Dinner
Friday, 11th Octobre 2024
10:00
Declan O‘Reilly, King’s College London:
IG Farben: Tax avoidance, financial cloaking devices and the Nazi state
10:45
Majerus Benoît, University of Luxembourg:
From local accounting firms to the Big Four in Luxembourg: An under-researched actor in tax engineering
11.30
Madeline Woker, University of Sheffield:
French imperial statecraft, capital, corporate taxation, and the tax haven that wasn’t, 1920s-1950s
12:15 Lunch
13:00
Boris Gehlen, University of Stuttgart / Christian Marx, Leibniz Institute for Contemporary History Munich:
Tax planning and political risk management: Evidence from European Multinationals (1970s/80s)
13:45
Round Table
Moderation: Tobias Straumann, University of Zurich
Participants
Jan-Otmar Hesse, University of Bayreuth
Martin Hess, Member of the Management Board, SwissHoldings
David Staubli, Federal Tax Administration, Switzerland
15:15 End of Event
Veranstaltungsort
Zusätzliche Informationen
Kosten
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