International Taxation and Big Tech

The tax group would like to organize an event on the taxation of ‘Big Tech’ companies. The taxation of large digital platform companies is one of the most pressing and politically sensitive issues in contemporary international and EU tax policy. As global and regional frameworks evolve, we are currently at a critical juncture in determining where and how to tax the profits of highly digitalized multinationals.

The goal of the half-day conference is to examine the current state of play and the legal and practical implications of key reforms, including the OECD’s Pillar 1 and Pillar 2 initiatives, UN work on a new international taxation framework and the EU implementation of the GloBE Directive. These reforms mark a significant departure from traditional nexus and profit allocation rules and present a range of technical and strategic challenges for both tax administrations and corporate taxpayers—especially in the digital economy.

The issue occupies not only academics, policy makers and practitioners across the world, but it is especially pertinent for Luxembourg, which hosts the European headquarters of several Big Tech companies and is home to a complex digital tax landscape.

To offer a comprehensive and cutting-edge analysis of discussion of the contemplated measures and policy proposals from a variety of angles, crucially taking into account a global perspective, we are planning to organise an event to discuss this with one of the world’s most influential voices on the subject matter, Prof. Luis Eduardo Schoueri, from University of Sao Paulo. Alongside Prof. Schoueri, we will invite two younger scholars with prominent views on the subject matter: Associate Professor (Reader) Leopoldo Parada (King’s College London) and Associate Professor Blazej Kuzniacki (Lazarski University Warsaw).

Program

Location :

University of Luxembourg

Campus Kirchberg - Weicker Building

4, rue Alphonse Weicker, L-2721 Luxembourg

Room A401 (fourth floor)

Language :

English

This is a free conference. Registration is mandatory.