ITAXS: A retrospective look at its first year, but always keeping an eye on the futureNov-12-2019
The first issue of International Tax Studies (ITAXS) was published in December 2018 and was privileged to serve as the outlet for the latest article of the International Tax Group, devoted to recent developments in the area of the international double residence of companies. During the year 2019, ITAXS has remained faithful to its mission of “real-time, in-depth research and analysis of challenging tax issues which contribute to fostering the international debate ... alerting readers on how to anticipate new developments and prepare for their consequences”. In light of this mission, ITAXS has focused and will continue to focus on in-depth studies addressing paradigm-shifting topics in contemporary tax law with societal impact.
In fact, the journey progressed with a triptych of contributions devoted to the international tax challenges of the digitalized economy, from a critical analysis of the EU digital services tax proposal (Nogueira, ITAXS 1/2019) to an economic assessment of the hotly debated issue of value creation in connection to, in particular, the value of data (Olbert & Spengel, ITAXS 3/2019) and thereby including a re-elaboration of the inputs originally submitted by the IBFD Task Force on the Digital Economy within the framework of the March 2019 public consultation launched by the OECD in the same area (Pistone, Nogueira & Andrade Rodríguez, ITAXS 2/2019; see more).
It was then time for distinguished EU institutions’ representatives to comment on the most significant EU tax law developments, either providing punctual (a complex and extensive legal analysis was delivered within less than 2 months from the release of the decisions) and thought-provoking contributions on the long awaited Danish cases on beneficial ownership (Zalasiński, ITAXS 4/2019) or even anticipating pivotal developments in the area of State aid by addressing complex issues in a fresh way, such as the distinction between fact and law-finding issues in the case law of the Court of Justice of the European Union (Advocate General Kokott, ITAXS 5/2019).
The last three issues of the year saw a prominent contribution from BRICS authors, displaying the truly global scope and reach of ITAXS, and addressed three of the most debated topics in the current international tax policy debate. First, there are the tax reform implications of artificial intelligence (Barros, ITAXS 6/2019), and second, the possible evolutionary perspectives of the current transfer pricing regime in light of two emerging trends: the come-back of simplified approaches, on the one hand, and on the other hand, the not yet fully exploited potential of new technologies, such as blockchain (Neto, ITAXS 7/2019). Thirdly, ITAXS also took part in the initiative of the joint release, together with Tax Analysts, of a special issue on recent developments in the area of international tax disputes, in a study that critically addressed some of possible practical hurdles associated with so-called “baseball arbitration” (Neto, ITAXS 8/2019).
In the year ahead, ITAXS will maintain a similar pace and a similar affinity for ground-breaking topics, from Pillar 2 of the digital tax agenda to the interpretation of transfer pricing guidelines in the BEPS 2.0 world, without disregarding the ongoing challenges of the global corporate tax transparency agenda in the wake of the revision of country-by-country reporting.
If you want to remain critically and promptly informed, you are cordially invited to join our distinguished community of readers and authors. As a subscriber, not only you will have access to the forthcoming forward-looking studies, but you will also gain access to one full year of the 2018/2019 studies. Come and join us!
- João Félix Pinto Nogueira, European Union - The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo, published on 18 February 2019.
- Pasquale Pistone, João Félix Pinto Nogueira & Betty Andrade, International - The 2019 OECD Proposals for addressing the tax challenges of the digitalization of the economy: an assessment, published on 12 March 2019
- Marcel Olbert and Christoph Spengel, “International - Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation”, published on 29 April 2019.
- Juliane Kokott, “Fact and Law-Finding Issues in the Preliminary Ruling and Infringement Procedures before the ECJ in Tax Matters” – Published online 23 July 2019.
- Luís Flávio Neto, “International – Baseball Arbitration: The Trendiest Alternative Dispute Resolution Mechanism in International Taxation” – Published online 3 October 2019.