The concept of “digital nomadism” has emerged in popular literature some 25 years ago, in a thought-provoking and prescient book co-authored by Tsugio Makimoto and David Manners.[1] Put simply, the…
Territorial connection (or its more fashionable name “nexus”) for tax purposes is expressed in a variety of ways in domestic and international legal instruments. Permanent establishment in article 5…
Trésor-Gauthier M. Kalonji [1]
Summary
The Covid-19 pandemic has shaken several rules applicable in conventional tax law, in particular with regard to determining the conditions for qualifying a "…
Abridged comments for a regional appraisal and possible outcomes to implementation
2010-2020: A Decade of Profound Changes in International Taxation
Following the world financial crisis, the…
1 AI and XAI in tax law [1][2]
Artificial intelligence (AI) systems are becoming increasingly central in the global economy. According to PWC estimates, they may provide boosts of up to 26…
Introduction: some uneasy questions
Taxation is at the core of the UN 2030 Agenda since it is an essential element to build a more equal, as well as more prosperous, society and provides the “…
A new carbon pricing instrument
In autumn 2021, the Austrian government presented its long announced eco-social tax reform as part of its climate strategy to minimize the Austrian greenhouse gas…
When India’s Finance Minister rose before the Lok Sabha (House of Commons) on 1st Feb, 2022 to present her budget for India’s fiscal year 2022-23 (April 1, 2022 to March 31, 2023), she compressed the…
From 1 January 2021, a new EU own resource based on non-recycled plastic packaging has been introduced by a new Own Resources Decision adopted by Council Decision 2053/2020. It is a national…
After more than 40 years, in December 2020, Italy and Switzerland signed a new agreement concerning cross-border workers. This update, part of a joint political commitment dated 2015, arrived…
