About the Event

This talk will argue that the study of law in the economy should combine a sociological approach to the role of law and the practices of lawyering with a broad perspective from political economy of the development of corporate capitalism (Miola and Picciotto 2022). The approach is exemplified by tracing the legal construction of software, which has become foundational for economic and social practices (Picciotto 2023). Software’s emancipatory potential has become channeled to enable the social control of its users through a combination of proprietary protection, under both copyright and patents (despite fierce and continuing contestations), and standardised contractual licensing amounting to private legislation. In parallel, proprietary rights enabled the flood of low-cost finance that has powered the high-tech capital accumulation boom. This has been greatly boosted by international tax avoidance techniques, exploiting the indeterminacy of key concepts such corporate residence and the categorisation and source of income, which are particularly salient for intangible property.

Professor Picciotto will be joined by discussants, Dr Hyo Yoon Kang and Dr Lyla Latif. The chair for the evening is Professor Christian Twigg-Flesner.

This event will be followed by a drinks reception.

About the Speaker

Sol Picciotto is Emeritus Professor at Lancaster University and a Visiting Professor at the GLOBE Centre, Warwick law School. He is a Senior Adviser of the Tax Justice Network, coordinator of the BEPS Monitoring Group, and a member of the UN Tax Committee’s subcommittee on dispute resolution. His research focuses on the taxation of transnational corporations with special reference to developing countries

Hyo Yoon Kang is Reader at Warwick Law School. Her research focuses on intellectual property, knowledge techniques, transmissions and practices, construction of values and valuation practices, concepts of novelty and innovation, and legal and social theory. Lyla Latif is Research Fellow at Warwick Law School and her research is on public finance, international business taxation, inclduing taxation of digital services, and redistribution. Christian Twigg-Flesner is Professor of Contract and Consumer Law at Warwick Law School. His research includes a focus on international commercial law in a digital economy.