Taxation in a Global Digital Economy (eBook)

Schriftenreihe IStR Band 107

Ina Kerschner, Maryte Somare (Herausgeber)

eBook Download: EPUB

2017 | 1. Auflage
Linde Verlag Wien Gesellschaft m.b.H.
978-3-7094-0905-3 (ISBN)

Infos

Time to discuss anti-BEPS measures around digitalization

In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020.

While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:

• International Tax Policy
• Tax Treaty Law
• Transfer Pricing
• Indirect Taxation Issues
• EU Law

“Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.

Textauszug

IXList of Authors

Caroline U. Amann-Aichner

Caroline U. Amann-Aichner studied Law (Mag. iur. 2011, Dr. iur. 2014) and English and American Studies (Mag. phil. 2011) at Leopold-Franzens-Universität Innsbruck and University College Dublin. During her doctoral studies, she focused on European and international law. She currently works at a Big Four firm where she specialises in national and international tax law.

Gabriel Bez Batti

Gabriel Bez Batti is specialized in business law at Fundação Getúlio Vargas. He is a former tax advisor at the State of Santa Catarina Court of Justice and is qualified in the Brazilian Bar. Gabriel worked at Apex-Brasil, business center Miami-USA and as a tax advisor in a law firm in São Paulo. He is a member of the Brazilian Institute of Tax Law.

Matteo Cataldi

Matteo Cataldi graduated (cum laude) in Economics at the University L. Bocconi in Milan. He has been working as a tax consultant since 2011. He was admitted to the Italian Association of Chartered Accountants in 2014. Currently, he is an associate at Maisto e Associati in Milan.

Jacqueline Da Luz De Sousa

Jacqueline Da Luz De Sousa is a qualified Panamanian attorney. She obtained her Bachelor’s degree in Law and Political Science from the Universidad Católica Santa María La Antigua in Panama. She holds a Diploma in Labor Law Procedure from the Universidad Latina of Panama. She has worked as a Senior Supervisor in KPMG’s Tax and Legal Advisory Team in Panama.

Tsutomu Endo

Tsutomu Endo received his B.A. in history from the University of Tokyo in 2006 and his Juris Doctor from the University of Tokyo School of Law in 2009. He also received his Master of Corporate Law from the University of Cambridge in 2016. He was admitted to the bar as a qualified lawyer in 2010 (Daiichi Tokyo Bar Association). Since then, he has been working at Nagashima Ohno and Tsunemastu, a law firm in Tokyo, as an associate providing legal advice to both domestic and international clients in connection to tax planning and litigation.

XArpith Prakash Jain

Arpith Jain qualified as a Chartered Accountant from the Institute of Chartered Accountants of India in 2011. Since then, he has been working as a tax professional in the tax teams of various MNCs located in India. Currently, he is a Manager – Corporate Taxation with Infosys Limited, India’s leading blue-chip multinational software development and information technology services company. He completed his LLM in International Tax at the Institute for Austrian and International Tax Law at WU Vienna in 2017.

Vipul Kothari

Vipul Kothari was born in India in 1992. In 2014, he completed Chartered Accountancy at the Institute of Chartered Accountants of India and graduated in commerce with distinction from Mumbai University. He works as a tax consultant at Ernst & Young, India, specializing in international tax mostly in transfer pricing matters.

Nangel Kwong

Nangel Kwong is a qualified Australian lawyer and international civil servant specialised in the development of tax policy and legislation. She has worked for the Australian Government and Cayman Islands Government. From 2008–2012, Nangel worked at the Australian Taxation Office in a variety of policy and legislative roles. From 2013–2016, she worked for the Cayman Islands Government in the development and legislative implementation of international taxation initiatives. Nangel holds a Master of Law (International Tax Law), Bachelor of Laws, Bachelor of Arts (International Communication), and Graduate Diploma in Legal Practice from the Australian National University.

Argyro Myzithra

Argyro Myzithra holds a Bachelor Degree in law from the Law School in Athens, Greece, where she also worked for a year as a trainee lawyer. During her undergraduate studies, she worked as a research assistant for the Institute of Research & Training on European Affairs and enrolled in two internships at Amnesty International and the Legal Department of the Greek Council for Refugees. Since November 2016, she has been working as a tax consultant at PricewaterhouseCoopers in Vienna.

Lenka Ohm

Lenka Ohm graduated in 2008 at the University of Economics Prague, Czech Republic, where she received a Master Degree in International Trade Studies. She left the Czech Republic in 2010 and continued to work as a tax consultant for PwC in Zürich, Switzerland. She is now a senior tax consultant at PwC Vienna, Austria. She is particularly focused on providing international tax advisory for expatriates.

XIGabriela Ortiz Gómez

Gabriela Ortiz Gómez was born in Mexico City in 1988. In 2010, she completed her B.A. in Law at Universidad de las Américas, A.C. (UDLA). From 2012 to 2013, She studied Specialization in Tax Law at Universidad Nacional Autónoma de México (UNAM). She worked for five years at Greenberg Traurig, S.C., where her activities, among others, included defining legal strategies with regard to administrative and tax litigation, tax consultations, and due diligence.

Rathish Pathiyil

Rathish Pathiyil received a Bachelor degree in Commerce from Jain University in Bangalore, India. He has been working as an Indirect Tax Associate since 2013 for KPMG India. In the future, he wishes to specialize in the field of Indirect tax.

Anna Perémy

Anna Perémy is from Budapest, Hungary, where she studied at Eötvös Loránd University. After graduating with a Master degree in political science in 2010, she began working for Mazars Hungary. In 2012, she received a Hungarian Public Administration Scholarship. She started her career in taxation in 2013, joining EY Hungary’s international assignment services team, leading to her transfer to EY Germany where she is currently a tax consultant specialized in cross-border personal income taxation issues. She is certified a German payroll accountant, speaks three languages, and lives in Stuttgart, Germany.

Ioana-Felicia Rosca

Ioana-Felicia Rosca received a Master’s degree in Tax Law from the University of Bucharest Faculty of Law, a Bachelor degree in Law from the University of Bucharest, and a Bachelor degree in Political Science from National School of Political Science and Public Administration. She is currently completing the Advance Diploma in International Taxation (ADIT) at the Chartered Institute of Taxation, London. Starting September 2017, she will begin the doctoral program in International Business Taxation at WU. During her studies, she continued her work as a Senior tax consultant with PwC Vienna. She has over six years of experience at PwC within the corporate tax department, currently specializing in transfer pricing.

Konstantin Sakuth

Konstantin Sakuth received a Bachelor of Science degree in business administration at the Ludwig-Maximilians-University Munich in Germany. During his Bachelor studies, he took a semester off in order to do an internship abroad with the tax consulting firm Rödl & Partner in their Singapore office. During his LL.M. studies, he worked part-time as a tax associate for KPMG Vienna in the field of estate planning and corporate and international tax. After the LL.M. program, he will join the corporate tax team of Linklaters LLP in Munich.

XIIUntoro Sejati

Untoro Sejati received a degree in economics at the University of Indonesia in Indonesia. He is a certified accountant and also a certified public accountant. He worked for five years as an accountant in a company and also in a public accounting firm. From 2009 until now, he works as a transfer pricing specialist at Danny Darussalam Tax Center in Jakarta.

Panos Thliveros

Panos Thliveros was born in Greece. In 2006, he received a Bachelor degree in Business Administration at the University of Piraeus in Athens. He has worked on European Value Added Tax since 2008. His interest in taxation led him to complete the LL.M. in International Taxation at the University of Vienna.

Hazal Işınsu Türker

Hazal Işınsu Türker was born in Elazig in 1992. In 2015, she received her degree in law at the Koç University, İstanbul, with a minor in Business Administration. She completed her legal internship in Istanbul Bar Association. From 2015 to 2016, she was working for PwC Istanbul as a legal intern.

Gilles Van Hulle

Gilles Van Hulle was born in Gent, Belgium, in 1992. In 2016, he obtained his degree in law at the University of Ghent (UGent) and graduated with honors. He will join the Brussels Bar and Law Square in October 2017.

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Produkt-Details

• Erscheint lt. Verlag: 4.10.2017
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 3-7094-0905-5 / 3709409055
• ISBN-13: 978-3-7094-0905-3 / 9783709409053