Back to All Events

ACTL-IBFD Conference - Taxing the Digital Economy: the EU Proposals and other Insights

  • De Industrieele Groote Club 27 Dam Amsterdam, NH, 1012 JS Netherlands (map)

Programme

Opening

Chair: Prof. Dr Dennis Weber (ACTL/Loyens & Loeff)
Chair: Prof. Dr Pasquale Pistone (IBFD)
Keynote speaker: Raffaele Russo (Senior Advisor to the Italian Minister of Economy and Finance)

9.00-11.00 Panel 1: Value creation

Chair: Prof. Dr Pasquale Pistone (IBFD)
- Origin versus destination principle: where to go?
Dr Maarten de Wilde (Erasmus University)

- How to apply the arm’s length principle to the digital economy (data-mining; data processing; data-marketing)
Marcel Olbert (University of Mannheim)

- Use of data and user participation in value creation
Vasiliki Koukoulioti (Queen Mary University London)

- The profit allocation rules in the EU proposal
Jan Bart Schober (Loyens & Loeff)

11.00-11.15 Coffee break

11.15-13.00 Panel 2: Significant Digital Presence

Chair: Prof. Dr Dennis Weber (ACTL/Loyens & Loeff)

- Outline of a Significant Digital Presence nexus
Prof. Dr Pasquale Pistone (IBFD)

- Digital, revenue-based and user-based factors
Dr Stjepan Gadzo (IBFD)

- Inspiration from VAT place of services and place of destination rules
Prof. Dr Gert-Jan van Norden (Tilburg University/Meijburg & Co)

- Some tax treaty problems
Dr Vikram Chand (Tax Policy Center at University of Lausanne)

14.00-15.00 Panel 3: Long term solutions

Chair: Prof. Dr Otto Marres (ACTL/Meijburg & Co)

- What is the best long term option?
Prof. Dr Ana Paula Dourado (Lisbon university)

- Panel discussion with Dr Maarten de Wilde (Erasmus University)
Dr Vikram Chand (Tax Policy Center at University of Lausanne)
Dr. Andres Baez (Universidad Carlos III, Madrid)

15.00-15.15 Break

15.15-16.45 Panel 4: Target, temporary solutions-I

Chair: Prof. Dr Peter Wattel (ACTL/Advocate-General at the Netherlands Supreme Court)

- The EU Digital services Tax (DST) proposal
Sriram Govind (WU Vienna)

- Some critical remarks about the DST proposal
Prof. Piergiorgio Valente (Link Campus University/Valente Associati)

- DST versus (other) indirect taxes
Prof. Dr Marie Lamensch (Institute for European Studies, Brussels)

16.45-17.00 Break

17.00-18.00 Panel 5: Target, temporary solutions-II

Chair: Prof. Dr Peter Wattell (ACTL/Advocate-General at the Netherlands Supreme Court)

- WTO and EU concerns
Dr Joao Nogueira (IBFD)

- Withholding tax on certain types of digital transactions
Dr Andres Baez (Universidad Carlos III, Madrid)

18.00-19.00 Drinks Speakers Dinner


Download Programme