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Digitalization and Taxation

  • Enseignant(s):   V.Chand  
  • Titre en français: Digitalisation et taxation
  • Cours donné en: anglais
  • Crédits ECTS: 3 crédits
  • Horaire: Semestre de printemps 2021-2022, 2.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formation concernée: Maîtrise universitaire en Droit et économie
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Objectifs

The course discusses the impact of Digitalization on the Tax System from an International and Swiss Perspective. The course consists of three key parts and the issues discussed in each part will be analysed from a technical standpoint. The first part of the course is dedicated international corporate taxation and will analyse the Pillar I project (re-allocation of taxing rights) and Pillar II project (global minimum tax rules) of the OECD. The second part is dedicated to Taxation of AI / Robots and certain income characterization issues. The third part is dedicated to taxation of crypto currencies.

Contenus

The first part of the course, which is the main part, starts by discussing the impact of digitalization on taxes to be paid by Multinational Enterprises (MNE). In this regard, the course will focus on the new proposals that are being contemplated at the International level with respect to taxing MNEs that operate on a global basis in the Digitalized Economy, in particular, the OECDs Pillar I and Pillar II Proposals (including the new model rules). The Pillars will be explained with various case studies.

The second part of the course deals with the impact of digitalization on taxes to be paid by individuals. Specifically, the question will be analysed as to whether countries should introduce a Tax on Robots / AI? If yes, how should such a tax be structured? Moreover, other questions analysed will relate to income characterization issues (eg. whether an Uber driver is an employee or independent contractor and the related tax consequences).

The third part of the course deals with the impact of digitalization on monetary policies of countries, in particular, the advent of new digital currencies. Specifically, this part of the course will deal with concept of crypto currencies and the technology behind it, in particular, block chain technology as well as taxation of crypto currencies (eg., bitcoins) as well as Initial coin offerings from a direct and indirect perspective.

The course will also include presentations that will be made by members of academia (Professors from other Universities), members of consulting firms as well as in house tax experts (from leading multinationals). By the end of the course, the participants will be well versed with key digital concepts as well as the various tax issues triggered by the digitalization of the economy.

Références

OECD Documents, Articles and Chapters from books

Pré-requis

Although this is not mandatory, participants should be familiar with the basic rules of a domestic tax system, in particular direct and indirect taxation and the fundamentals of international tax rules. Ideally, the participant should also follow the courses of Prof Chand, in particular, Introduction to International and European Tax Law (6 ECTS – spring semester) as well as Transfer Pricing (6 ECTS – autumn semester). The course also builds on the courses done by Prof Robert Danon on International Tax Policy and Advanced Issues in International Taxation (6 ECTS – autumn semester).

Evaluation

1ère tentative

Examen:
Oral 0h15 minutes
Documentation:
Autorisée
Calculatrice:
Autorisée
Evaluation:

Participants will be required to do an oral exam. The exam will consist of a short case study that the participant will have to analyze and present. The exam duration is for 15 minutes.

Rattrapage

Examen:
Oral 0h15 minutes
Documentation:
Autorisée
Calculatrice:
Autorisée
Evaluation:

Participants will be required to do an oral exam. The exam will consist of a short case study that the participant will have to analyze and present. The exam duration is for 15 minutes.



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