In this episode of International Law Talk, Vikram Chand, Managing Editor of Kluwer International Tax Blog, interviews Philip Baker, Barrister at Field Court Tax Chambers. The podcast discussion centers on the surge in the mobility of individuals in the recent years due to digitalization as well as the pandemic and the impact on the existing international tax framework. In the podcast, Vikram and Philip discuss the key pressure areas for International Corporate Taxation as well as International Individual Taxation.
In this podcast, the following topics are covered:
In this podcast, the following topics are covered:
- The impact of mobility on the corporate tax residence standard found in domestic law and tax treaties;
- The impact of mobility on the PE standard;
- Taxation of employment income in another State is rooted to physical presence. Should Article 15 be re-thought?
- & more.