Tax and the Digital Economy

Abstract

Existing tax concepts seem to be outdated to face the tax challenges caused by digitalization and immaterial business models and transactions. The ATOZ Chair for European and International Taxation at the University of Luxembourg invites renowned tax experts to shed light on the challenges set by the digital economy and the relevant issues relating to the renewal of existing tax rules.

The conference sets off establishing the legal framework that potential proposals to adapt international tax law to the digital economy need to fit in. Legal limits to the free adaptation of tax concepts to the digital economy exist in public international law – such as the principle of territoriality of taxation – as well as in EU, WTO and national constitutional law.

Second, concrete proposals to keep existing international tax concepts and to make them fit for purpose in the digital economy will be illustrated and criticized. Diverted profits and other so-called equalization taxes specifically targeting digital businesses require awareness of taxpayers and tax advisers in international transactions.

Some phenomena of the digital economy draw specific attention to their tax treatment, as they revolutionize the way business relationships have construed in the past. “Consumer-to-consumer” transactions are vital e.g. to the sharing economy and challenge not only traditional income tax, but also VAT law. Digital currencies and remote digital supplies raise similar issues.

The final part of the conference is dedicated to administrative challenges in the remote digital economy as well as taxpayer protection. The advantages Big Data entails both for businesses as well as governments merit to be balanced against the risks taxpayers face with respect to their rights of defense as well as protection of their personal data.

Invitation & Programme

Registration fee

EUR 150 to be transferred before 6 April to the University's bank account:

Bank wire details:
Université du Luxembourg
Banque et Caisse d’Epargne d’Etat (BCEE)
IBAN: LU36 0019 2355 9899 3000
SWIFT: BCEELULL

Please note that your registration will only be valid once we receive the participation fee of EUR 150 on our account (indicating “R-AGR-0172-10-K” and your name as the purpose of payment). To allow time for processing, only payments made by 6 April 2018 will be accepted.

For further information, please contact: Michèle Gouverneur (michele.gouverneur@uni.lu)

Slides of the conference