This is a recording of the lecture given by Professor Sol Picciotto on Wedenesday, 6 December 2022 at the University of Warwick.

Abstract:

Software has become the oxygen of the world economy, powering the digitalisation that has transformed business activities and social life. The forms this has taken have been moulded by lawyers, battling over intellectual property rights in computer programs, enshrined in the TRIPS agreement, as well as the international tax avoidance strategies that have helped propel the giant digitalised transnational corporations to global dominance. These contests have taken place through processes of formulation and interpretation of the legal concepts that both reflect and shape the social struggles over both economic and political power, mediated by law, in contemporary corporate capitalism.

About the presenter:

Sol Picciotto is Emeritus Professor at Lancaster University and a Visting 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.

Download the Presentation