Lords to hear from OECD and European Commission on Corporate Taxation

10 June 2013

The House of Lords Economic Affairs Committee will tomorrow take evidence from Pascal Saint-Amans from the OECD and Philip Kermode of the European Commission as they continue their inquiry into UK corporation tax.

The Committee will explore with the witnesses the difference between the European Commission and the OECD’s position on allocation of profits between countries by multinationals. The session will also cover the distinction between debt and equity, a key plank of much tax planning activity.

The Committee will also take evidence from academics from the University of Durham, the University of Oxford and the University of Lancaster who will be asked about the possibility of Unitary Tax approach where multinational companies are taxed internationally rather than in separate jurisdictions with the tax revenue then being divided between the countries in which that company operates.


Tuesday 11 June in Committee Room 1 of the House of Lords


  • Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration, OECD.
  • Philip Kermode, Director, Directorate-General for Taxation and Customs Union, European Commission.


  • Professor Sol Picciotto, Emeritus Professor, Lancaster University.
  • Professor Rita de la Feria, Chair in Tax Law, Director of Marketing and Communications, Durham Law School.
  • Judith Freedman, Professor of Taxation Law, Oxford University Centre for Business Taxation.

Further information

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