References of "Sinnig, Julia 50001935"
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See detailThe Reflection of Data-Driven Value Creation in the 2018 OECD and EU Proposals
Sinnig, Julia UL

in EC Tax Review (2018), 27(6), 325-334

Is the current corporate tax system fit for the digitalized economy? The 2018 interim report of the OECD and the proposals of the European Commission on the introduction of significant digital presence ... [more ▼]

Is the current corporate tax system fit for the digitalized economy? The 2018 interim report of the OECD and the proposals of the European Commission on the introduction of significant digital presence and a digital services tax give new insights into policymakers’ perception of ‘value creation’ and income generation in digitalized business models. Although the right way to tax digitalized business models seems disputed with regard to the diverging outcomes of the OECD’s and European Commission’s work so far, it seems to be of common understanding that user data are susceptible of establishing a taxable nexus. In a first step, this article aims at analysing how the collection and processing of user data may create such genuine link between an income generating activity and a state territory enabling this state to exercise its taxing right. In that respect, the concept of value creation, a driving concept in the discussion on how to tax digitalized businesses, is critically reviewed and an attempt to understand its real meaning is presented. In a second step, the article analyses to which extent the long- and short-term proposals of the European Commission reflect such data-driven (taxable) value creation, critically highlighting their main characteristics and flaws. [less ▲]

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See detailCase Law Review 2017/18
Sinnig, Julia UL

in Revue de Droit Fiscal (2018), 1(1), 28-32

This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018. Discussed case law relates to the qualification of income from a redemption of shares not followed by a ... [more ▼]

This review provides an overview of important judgments in Luxembourg tax law of late 2017 and 2018. Discussed case law relates to the qualification of income from a redemption of shares not followed by a capital reduction; the definition of partnerships under Luxembourg tax law; the requirement to motivate an objection against VAT assessments; the exchange of tax information; the taxation of in-kind benefits in the hands of employees that are also shareholders and day-to-day managers of the employing company; and the definition of regular accounts as well as the final character of a minimum tax assessment and the scope of review of the director of the Luxembourg direct tax authority. [less ▲]

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See detailInternationale Besteuerung der digitalen Wirtschaft: EU- und OECD-Vorschläge
Sinnig, Julia UL

in Taeger, Jürgen (Ed.) Tagungsband Herbstakademie 2018: Rechtsfragen digitaler Transformationen - Gestaltung digitaler Veränderungsprozesse durch Recht (2018, September)

Im März 2018 stellten sowohl die Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD) als auch die Europäische Union (EU) Zwischenergebnisse ihrer Arbeit im Bereich der ... [more ▼]

Im März 2018 stellten sowohl die Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD) als auch die Europäische Union (EU) Zwischenergebnisse ihrer Arbeit im Bereich der Ertragsbesteuerung digitalisierter Geschäftsaktivitäten vor. Während die OECD keine konkrete Empfehlung zur Anpassung bestehender Vorschriften des internationalen Steuerrechts aussprach, stellte die Europäische Kommission sowohl eine langfristige Maßnahme – eine Anpassung des Betriebsstättenkonzepts zugunsten einer sog. signifikanten digitalen Präsenz – als auch einen kurzfristigen Besteuerungsvorschlag – eine sog. Digitalsteuer – vor. Dieser Beitrag knüpft an den Vortrag der Verfasserin in Heidelberg anlässlich der Herbstakademie 2017 an. [less ▲]

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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 detailTaxation and Big Data: The Reflection of Data-Driven Value Creation in the 2018 OECD and EU Tax Proposals
Sinnig, Julia UL

Presentation (2018, May 25)

In March 2018, the OECD published its interim report on tax challenges arising from digitalisation and the European Commission published two proposals for directives on significant digital presence and a ... [more ▼]

In March 2018, the OECD published its interim report on tax challenges arising from digitalisation and the European Commission published two proposals for directives on significant digital presence and a digital services tax. This presentation focuses on the key elements of the three texts, their reflection of data-driven value creation in taxation and the key flaws of the concrete proposals adopted by the European Commission. [less ▲]

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See detailAffaire Berlioz : Enseignements de la CJUE et recommandations à l’attention du législateur
Chaouche, Fatima UL; Sinnig, Julia UL

in Revue Générale de Fiscalité Luxembourgeoise (2018), 1(2018), 9-13

Après avoir introduit un recours préjudiciel devant la Cour de Justice de l’Union Européenne (ci-après « CJUE ») quant à la compatibilité des dispositions luxembourgeoises en matière d’échange de ... [more ▼]

Après avoir introduit un recours préjudiciel devant la Cour de Justice de l’Union Européenne (ci-après « CJUE ») quant à la compatibilité des dispositions luxembourgeoises en matière d’échange de renseignements avec le droit de l’Union, la Cour administrative a statué dans la désormais célèbre affaire Berlioz dans son arrêt du 26 octobre 2017. Sans grande surprise, la Cour administrative a invalidé la décision directoriale enjoignant Berlioz de se conformer à la demande d’échange française en raison de l’absence de contrôle de la pertinence vraisemblable des informations demandées. Il incombe désormais au législateur luxembourgeois de proposer un texte cohérent et conforme au droit supranational. [less ▲]

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See detailSteuerrecht und Daten - Die virtuelle Betriebsstätte
Sinnig, Julia UL

Presentation (2018, January 12)

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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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See detailDie steuerrechtlichen Herausforderungen der digitalen Wirtschaft - Was passiert in Europa?
Sinnig, Julia UL

in Taeger, Juergen (Ed.) Tagungsband Herbstakademie 2017: Recht 4.0 - Innovationen aus den rechtswissenschaftlichen Laboren (2017, September)

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See detailAssistance administrative internationale, procédures luxembourgeoises et droits fondamentaux: Quelques réflexions au lendemain de l'arrêt Berlioz
Chaouche, Fatima UL; Sinnig, Julia UL

in Journal des Tribunaux Luxembourg (2017), 52

Le 16 mai 2017, la Cour de justice de l’Union européenne (C.J.U.E.), réunie en grande chambre, rendait un arrêt particulièrement attendu en matière d’échange de renseignements sur demande : l’arrêt ... [more ▼]

Le 16 mai 2017, la Cour de justice de l’Union européenne (C.J.U.E.), réunie en grande chambre, rendait un arrêt particulièrement attendu en matière d’échange de renseignements sur demande : l’arrêt Berlioz. L’affaire, à l’origine d’un renvoi préjudiciel introduit par la Cour administrative luxembourgeoise, consacre l’applicabilité des droits fondamentaux de l’Union à l’échange transfrontière de données à caractère fiscal. Cet arrêt vient ainsi mettre en péril l’option retenue par le législateur luxembourgeois qui avait, sous la pression du Forum mondial, supprimé en novembre 2014, le recours en annulation dont pouvaient se prévaloir les personnes et tiers concernés par une demande d’échange de renseignements. Si l’arrêt Berlioz a été salué par de nombreux commentateurs, il serait pour autant erroné de voir en cette décision une quelconque victoire en faveur des contribuables faisant l’objet d’une enquête fiscale internationale. Les limites à la notification préalable des personnes vérifiées, l’élargissement de la norme dite de pertinence vraisemblable ou encore la généralisation progressive de l’échange automatique alimentent, bien au contraire, une inégalité procédurale entre administrations fiscales surpuissantes et contribuables contrôlés. [less ▲]

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