Closing Keynote Lecture: Geographically Expansive Taxation by Prof. John Vella

The conference concluded with a closing keynote lecture by Prof. John Vella, Professor of Law and Director (Law) of the Centre for Business Taxation at the University of Oxford, on the topic of "Geographically Expansive Taxation". The lecture identified the increasingly common phenomenon of countries taxing in a geographically expansive manner, providing examples from around the world and considering the legal, practical and normative considerations it gives rise to.