Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic
The conference presented the broader framework of measures related to nexus in connection to the standards set by BEPS Action 5 as well as the UN Proposal on income related to software under DTCs as part of the reaction against the proposals set by the OECD in pillar 1 and 2. I seek to establish whether the measures have the potential to 1) promote or hinder innovation in a group of countries and, 2) to restore trust in trade and in governance.
17 Sept 2020
15th GREIT annual conference online: Nexus and Jurisdiction in EU and International Tax Law