Conference "Taxation and the Digital Economy: Comparing Tax Policy Responses"

IDEFF, Intertax and University of Lausanne organize, next February 16 2018, the conference Taxation and the Digital Economy: Comparing Tax Policy Responses. The event will have the participation of:

Adolfo Martin (University of Jerez)
Alessandro Turina (University of Lausanne, IBFD)
Ana Paula Dourado (Intertax & IDEFF, University of Lisbon)
Charlène Herbain (Law Square, University of Luxembourg)
John Vella (Oxford University)
Maarten de Wilde (Erasmus University of Rotterdam, Loyens & Loeff N.V.)
Manuel De Los Santos (OECD)
Marie Lamensch (Vrije Universiteit Brussel, University Catholique de Louvain)
Pasquale Pistone (IBFD/WU/ University of Salerno)
Roland Ismer (University of Erlangen – Nuremberg)
Vikram Chand (University of Lausanne)

- FEE: 350 EUROS
- Discount of 50% is applicable for current PhD candidates/students, masters, post-graduate and degree students;
- Discount of 150 euros is applicable to judges and Tax Authority employees;
- If an entity request five or more fees, the price fee shall be reduced to EUR 280 for each participant enrolled.

Registration: click here
Full program: click here

Programme

8:50 - 9:00 Welcome address
Ana Paula Dourado (Intertax & IDEFF, University of Lisbon)
Robert Danon (University of Lausanne)

9:00 - 9:30 BEPS Action 7 and its implementation in the MLI
Keynote Speaker: Manuel De Los Santos(OECD)

9:30 - 10:00 - Debate

Session 1: Digital economy and international corporate tax reform
Session chair: Ana Paula Dourado (University of Lisbon)

10:00 - 10:20 Taxing digital business models: the current state of play
Vikram Chand (University of Lausanne)

10:20 - 10:40 Implications of digitalisation for international corporate tax reform
John Vella (Oxford University)

10:40 - 11:10 - Debate

11:10 - 11:30 – Coffee break

Session 2: The digital PE
Session chair: Marie Lamensch (Vrije Universiteit Brussel; Université Catholique de Louvain)

11:30 – 11:50 The concept of digital PE and significant economic presence
Pasquale Pistone (IBFD/WU/University of Salerno)

11:50 - 12:10 Pushing the boundaries of Art. 2? Unilateral measures and the substantive scope of application of tax treaties.
Roland Ismer (University of Erlangen - Nuremberg)

12:10 - 12:40 - Debate

12:40 - 14:00 - Lunch

Session 3: Digital economy and source taxation
Session chair: Charlène Herbain (University of Luxembourg)

14:00 - 14:40 Withholding tax on services and royalties - BEPS Action 1
Adolfo Martin (University of Jerez)
Yariv Brauner (University of Florida)

14:40 - 15:00 Between income and turnover: which form of source taxation for the digital economy?
Alessandro Turina (University of Lausanne, IBFD)

15:00 - 15:30 – Debate

15:30 - 15:50 – Coffee break

Session 4: VAT and the digitalisation of the economy
Session chair: Roland Ismer (University of Erlangen - Nuremberg)

15:50 - 16:10 Adoption of the e-commerce VAT package: the road ahead is still a rocky one
Marie Lamensch (Vrije Universiteit Brussel, Université Catholique de Louvain)

16:10 - 16:30 New technologies and VAT fraud.
Charlène Herbain (Law Square, University of Luxembourg)

16:30 - 17:00 – Debate

Session 5: Comparing tax policy responses
Session Chair: Adolfo Martin (University of Jerez)

17:00 - 17:20 Comparing tax policy responses 
Maarten de Wilde (Erasmus University of Rotterdam, Loyens & Loeff N.V.)

17:20 – 17:40 Tax policy alternatives for the EU
Ana Paula Dourado (Intertax & IDEFF, University of Lisbon)

17:40 – 18:10 Debate and concluding remarks