Digital economy

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…

Thomas Vanhee (Aurifer) , Nils Vanhassel (Aurifer)

E-commerce VAT rules in the GCC: a missed opportunity at perfect harmonization with the EU?

December 2, 2020

Few events in the last decade have contributed as much to the growth of the digital economy as Covid-19. The pandemic forced entire populations to go into lockdown, working from home became the norm…

Stefan Greil (University of Hamburg; Tax administration, Germany) , Thomas Eisgruber (Ministry of Finance, Germany; LMU University, Munich; Cologne University)

Taxing the Digital Economy – A Case Study on the Unified Approach (Forthcoming: Intertax, vol. 49, 2021, issue 1)

November 9, 2020

In October 2020, the OECD Secretariat published the ‘Report on Pillar One Blueprint‘ approved by the Inclusive Framework on BEPS as a result of the work on the tax challenges arising from…

Marcos Alvarez Suso (Spanish Tax Administration)

The Relations Between the Tax Authorities and Non-established VAT Taxpayers in 2020. Are We Using 20th Century Rules for a 21st Century Digital World?

October 6, 2020

Marcos Álvarez Suso (Auditing Department of the Spanish Tax Authorities) The digital economy in the 21st century New business models associated to the so-called digital economy are blossoming in all…