Vikram Chand

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Kinga Romanovska (Tax Policy Center of the University of Lausanne, Switzerland)

The UN Proposal on Revision of Article 8 – Focus Airlines: Critical analysis and our take on whether it is in the Interest of Developing Countries?

February 29, 2024

What is the current Tax Framework under the UN Model for Taxation of International Shipping and Airline-related income? The current version of the United Nations Model Double Taxation Convention…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland)

New blog editor - Dr Alice Pirlot

December 20, 2021

We are proud to announce that Dr Alice Pirlot has joined the Kluwer International Tax Blog’s team as an editor, responsible for the new section of the blog dedicated to Environmental Taxation. Dr…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Serena Picariello (Assistant Manager at Deloitte Luxembourg)

The Revamping of Public CbCR in Europe: much ado about nothing?

June 1, 2021

The vexed question of whether country-by-country reports (CBCR) on multinational companies’ tax affairs should be made public[1] has been a recurrent topic in the tax debates for years. In Europe…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland)

Pillar II podcast: Are minimum taxes the future?

March 11, 2021

Welcome to the second tax post in the series of International Law Talk. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Camille Vilaseca (University of Lausanne)

The UN Proposal on Automated Digital Services: Is It in the Interest of Developing Countries?

March 5, 2021

1. Background During the 21st Session of the UN Committee of Experts on International Cooperation in Tax Matters, the relevant members decided to include a new draft - Art. 12B on Automated Digital…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University) , Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland)

KLUWER INTERNATIONAL TAX BLOG BEST WISHES, WELCOME 2021, FAREWELL 2020

December 23, 2020

As this year 2020 is withering and will soon be gone, it is an understatement that we all will find it hard to not look at the past year with regret. Almost since its first inception days, this year…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland)

International Law Talk Podcast: Pillar I of the Digital Debate - Q & A between Professor Vikram Chand and Isabel Verlinden

December 17, 2020

Welcome to the first post in the series of International Law Talk. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and experts in…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Damiano Canapa (University of Lausanne, Switzerland; CEDIDAC)

Pillar I of the Digital Debate: Its consistency with the value creation standard as well as the way forward

November 24, 2020

Purpose of the blog This blog raises the question as to whether the Pillar I Amount A proposal is consistent with the value creation standard? Naturally, as a start, the question arises as to what…

Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland) , Kinga Romanovska (Tax Policy Center of the University of Lausanne, Switzerland)

The Pillar Two Mechanism in Light of the Blueprint – A Case Study

November 6, 2020

1. Introduction The Pillar Two Report[1] (the “Report”) which contains the Global Minimal Tax (the “GloBE tax”) proposal has recently been on the top of discussions both in the academic and practice…