References of "Internationale Steuer-Rundschau : Zeitschrift für Internationales Steuerrecht"
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See detailTax and the Digital Economy – Bericht zur Konferenz vom 20.4.2018, Universität Luxemburg
Sinnig, Julia UL

in Internationale Steuer-Rundschau : Zeitschrift für Internationales Steuerrecht (2018), 7(6), 225-226

The ATOZ Chair for European and International Taxation of the University of Luxembourg invited renowned tax experts to discuss “Tax and the Digital Economy” on 20 April 2018; one month after the OECD ... [more ▼]

The ATOZ Chair for European and International Taxation of the University of Luxembourg invited renowned tax experts to discuss “Tax and the Digital Economy” on 20 April 2018; one month after the OECD published its 2018 interim report on BEPS Action 1 and the EU Commission its proposals on significant digital presence and a digital services tax. [less ▲]

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See detailTagungsbericht: 71. International Fiscal Association Kongress 2017
Sinnig, Julia UL

in Internationale Steuer-Rundschau : Zeitschrift für Internationales Steuerrecht (2017), 6(12), 453-460

The 71st International Fiscal Association (IFA) Congress took place from 27 August to 1 September 2017 in Rio de Janeiro. The two main subjects of the congress were dedicated to the status quo of the base ... [more ▼]

The 71st International Fiscal Association (IFA) Congress took place from 27 August to 1 September 2017 in Rio de Janeiro. The two main subjects of the congress were dedicated to the status quo of the base erosion and profit shifting (BEPS) project and the future of transfer pricing. In addition, further seminars covered ten other topics. [less ▲]

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See detailBesteuerung der digitalen Wirtschaft in Großbritannien, Italien und Ungarn - ein europäischer Rechtsvergleich
Sinnig, Julia UL

in Internationale Steuer-Rundschau : Zeitschrift für Internationales Steuerrecht (2017), 6(11), 408-413

The "digital economy", a well-established notion in international tax law, is problematic for national legislatures and causes concern in the realm of international administrative assistance. At issue is ... [more ▼]

The "digital economy", a well-established notion in international tax law, is problematic for national legislatures and causes concern in the realm of international administrative assistance. At issue is the fundamental basis of the jurisdiction to tax: the genuine link between income generated by a digital business model and a specific territory, which is not easily identifiable under existing international tax concepts and far from digital economic reality. Multinational digital enterprises, however, are especially able to benefit from tax planning strategies that are even more favored by outdated international tax concepts. Negotiations and efforts to find international consensus on adaptations of existing tax concepts to intangible business models have been lengthy and so far unsuccessful. Consequently, recently some States have begun implementing unilateral measures to modernise digital economy taxation. This note presents the solutions of the United Kingdom, Italy and Hungary to adapt their income tax systems to the digital economy. [less ▲]

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