The 2025 PhD Global Tax Symposium will be organized and hosted by the University of Valencia (Spain). The event will be held in a hybrid format, both online and in presence.

Date: September 15-16, 2025

The symposium focuses on the challenges of the international tax system and of tax law and policy of individual jurisdictions in the contemporary world. Policymakers, businesses and people are confronted with a series of international and domestic challenges from rapid digitalisation of the economy, climate change, capacity building on revenue mobilisation, to fair and equitable international tax
policymaking.

The global endorsement of the Two-Pillar Solution and the implementation of Pillar II in a number of jurisdictions have further challenged tax administration and compliance for governments and businesses, and raised new questions on fair allocation of tax revenues among jurisdictions. The recent developments, actions and reactions on the global tax governance make this encounter unique to discuss current trends on international, supranational and domestic tax law and policies. Against this backdrop, this symposium aims to explore insights and ideas of approaches to addressing challenging issues on international taxation and domestic tax developments.

The symposium welcomes both theoretical and empirical research contributions.

Topics of interest include but are not limited to:

• institutional development of fair, inclusive and equitable international tax policymaking; the implementation of Pillar II (or a global minimum tax) and challenges to legal and administrative systems at international and/or domestic levels; the sustainability of tax revenue generation in the digital age; taxation and the environment; inequality and wealth taxation; global tax governance; and implications of automation and artificial intelligence for taxes on income and general consumption.

The symposium provides a unique opportunity for PhD candidates and early-career researchers to contribute innovative and critical thinking to the existing scholarship on taxation, to benefit from discussions with experts across disciplines and jurisdictions, and to develop research and professional networks for career development.

If you are interested in participating in the PhD GTS, submit an abstract of no more than 300 words in Word or Adobe PDF format to tax@uv.es. Selected papers will be presented in the symposium and will receive feedback from a panel of experts on the relevant topic.

The deadline for submission is May 30, 2025. Authors of accepted papers will be notified by June 15, 2025. For the past PhD Global Tax Symposium sessions, click here. 

The Global Tax Symposia (GTS) are dedicated as an interdisciplinary research platform on fundamental issues of international and comparative taxation. They bring together researchers and scholars from Africa, America, Asia-Pacific and Europe to explore contemporary tax issues shaped by the global politics and economy. The GTS offer two forums each year for researchers and scholars to engage in discussion of cutting-edge issues in tax law and policy with one for early-career researchers, labelled as PhD Global Tax Symposium, and one for more experienced scholars, named Global Tax Symposium. The papers selected for the two forums of the GTS will be each commented by an interdisciplinary and cross-jurisdictional panel with panel members from academia, professional institutes, and government agencies.

Click here for more information.