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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 2020-2021, 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.

Contenus

The course consists of four key parts and the issues discussed in each part will be analysed from a technical as well as policy standpoint.

The first part of the course starts by discussing the impact of digitalization on taxes to be paid by Multinational Enterprises (MNE). As a start, the taxation of Highly Digitalized Business Models under the current direct and indirect tax framework will be discussed. Thereafter, 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, Digital service taxes (DSTs), the OECDs Unified Approach and the Globe Proposal. This part of the course will also discuss the impact of technology on the various internal and external tax reporting standards that a MNE is exposed towards.

The second part of the course deals with the impact of digitalization on taxes to be paid by individuals. Specifically, the questions that will be analysed relate to income characterization issues (eg. whether an Uber driver is an employee or independent contractor and the related tax consequences). Moreover, 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?

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.

Finally, the fourth part of the course deals with the impact of digitalization on Tax Administrations. Specifically, how can tax administration use Big Data to enhance effectiveness of tax compliance, improve taxpayer services and reduce tax compliance burdens. Moreover, how can tax administrations leverage on block chain technology to combat tax fraud and tax evasion (for example, in the VAT area).

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 reports, public consultation documents, OECD Model Convenetion and Commentary.

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 Danon and Prof Chand, in particular, Introduction to International and European Tax Law (6 ECTS – spring semester) as well as Transfer Pricing (6 ECTS – autumn semester).

Evaluation

1ère tentative

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

The exam will consist of a short case study that the participant will have to analyze and present.

Rattrapage

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

The exam will consist of a short case study that the participant will have to analyze and present.



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