Covid-19 and the rise of digital technologies have significantly increased the ability of several individuals to work remotely. Among these new digital nomads, there are also many US citizens who moved overseas to live and work. This world of increased mobility and independent work location challenges the actual validity of long-entrenched international tax principles, such as residence-based taxation. In his talk, Prof. Avi-Yonah will discuss this and other international tax policy principles, particularly whether citizenship is a better-suited criterion to tax “stateless” income earned by digital nomads. 

About the ACTL-CPT Talks

The “ACTL-CPT Talks: in discussion with” consist of a series of webinars organized by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) under the umbrella of the research project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT project). 

During the ACTL-CPT talks one speaker presents and discusses a subject relevant to achieve a fair, efficient and fraud-proof taxation in today's society. The webinars are moderated by Prof. dr. Dennis Weber (Director of the ACTL and the CPT project) and/or one member of the CPT research team. The sessions are held via Zoom’s webinar tool. They are free of charge and opened to the general public.

About the Speaker

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and director of the International Tax LLM Program at the University of Michigan Law School. He specializes in corporate and international taxation and has served as a consultant to the US Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition. He also is a member of the steering group for OECD's International Network for Tax Research.

Avi-Yonah is a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University's Centre for Business Taxation. In addition to prior teaching appointments at Harvard University (law) and Boston College (history), he has practiced law with Milbank, Tweed, Hadley & McCloy in New York; with Wachtell, Lipton, Rosen & Katz in New York; and with Ropes & Gray in Boston.

He has published more than 250 books and articles, including Advanced Introduction to International Tax Law (Elgar, 2019), Global Perspectives on Income Taxation Law (Oxford University Press, 2011), and International Tax as International Law (Cambridge University Press, 2007).