Event: Taxation in a Digitalised Era: Challenges and Considerations

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Event: Taxation in a Digitalised Era: Challenges and Considerations

The Centre for Commercial Law Studies (CCLS), Queen Mary University of London, is pleased to invite you to this public seminar on:  Taxation in a Digitalised Era: Challenges and Considerations

 

The digitalisation of the economy is considered a major driver of economic growth and innovation. At the same time, the digital economy poses challenges for the application of the current international tax rules, due to its reliance on intangible assets, the active user involvement and massive use of data, and the spread of multi-sided business models, leading to a misalignment between the place where the profits are taxed and the place where the value is created. These major tax policy concerns are addressed at an international, EU and regional level. The OECD has recently published its Action 1 interim report in the context of its OECD/G20 Base Erosion and Profit Shifting (BEPS) Project and the European Commission has issued two Proposals for Directives providing for interim and long-term solutions for a fair taxation of the digital economy, while individual states proceed to the announcement and/or adoption of unilateral legislative measures. Within this context, we intend to explore whether and how the international tax principles need to be revisited and evaluate the efficacy of the current international tax policy proposals from both an academic and business perspective.

The presentations will be in English. Questions may be asked in either English or French.


Date:                     Wednesday 23 May 2018

Time:                     18h30 (accueil from 18h15)

Location:               9 - 11 rue de Constantine, Paris 7e

The event will be followed by informal drinks, as of 20:00.

 

About the Speakers

 

Vasiliki Koukoulioti is a PhD Researcher at the Centre for Commercial Law Studies (CCLS), Queen Mary University of London (QMUL) and has been awarded the Microsoft-funded Cloud Legal Project CCLS Studentship. Her research focuses on the tax law implications from a corporate income tax point of view of the digitalisation of the economy with a tax policy approach. She is a qualified Greek attorney-at-law and prior to joining the Cloud Legal Project she worked as a tax lawyer for tax law firms in Athens, Greece and as a senior tax consultant at PwC Athens, Greece for five years providing tax advice and tax litigation services to multinational enterprises and high net worth individuals. Vasiliki has obtained an LL.M. in Tax Law with Merit from QMUL, in 2012 and an Advanced Diploma in International Taxation (ADIT) modular certificate from the Chartered Institute of Taxation (CIOT), London, in 2014.

 

Sylvain Montoro is Head of Finance & Tax at BlaBlaCar, the biggest carpooling platform in the world (60 million of members in 22 countries), where he set-up the tax team and the tax policy of the group. Prior to this, Sylvain was tax lawyer in Deloitte advising digital companies in their international expansion. Sylvain is a regular speaker at conferences regarding taxation of digital companies and involved in discussions on this issue with OECD, IMF, European Commissions and various governments.

  

Marcio Augusto Campos is a Ph.D. student at the University of Paris 1, Panthéon Sorbonne, and the University of Brasilia School of Law, doing his research on the digital economy and international taxation (the relationship between law and technology and its influence over the values historically protected by the international tax law discourse). Marcio is a former bureau member and Brazilian delegate at the OECD’s Task Force on the Digital Economy. He works in the International Tax Division of the Brazilian Ministry of Finance and was the head of an interinstitutional work group created to address the issues raised by the digitalization of the economy in the three levels of the Brazilian tax administration. Marcio also represented the Brazilian tax administration in the meetings organised by the Ministry of Foreign Affairs to elaborate the Brazilian negotiation agenda concerning e-commerce and international trade agreements. Professor of tax legislation at the University of Brasilia and specialist in tax law by the Pontifical Catholic University of São Paulo, he also worked as a foreign trade analyst in the Ministry of Industry, Foreign Trade and Services in Brasilia and as a tax law practitioner in São Paulo.