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Conference: Designing tax systems in a cashless, platform-based and technology driven African society (UvA-UCT Conference) | 12 April 2023
The Conference
The CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) and the UCT Tax Unit for Fiscal Research at the University of Cape Town (UCT) are organizing a joint conference on “Designing fair, efficient and fraud-proof tax systems in a cashless, platform-based and technology driven African society” to be held on 12 April 2023 in Cape Town, South Africa.
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Short Courses on the Taxation & the Digitalized Economy (Cape Town) | 11 & 12 April 2023
The Courses
The CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) and the UCT Tax Unit for Fiscal Research at the University of Cape Town (UCT) are organizing the UvA-UCT Courses on “Taxation & the Digitalized Economy” to be held on 11 & 13 April 2023 in Cape Town, South Africa.
Course 1: Introduction to Cryptocurrency Taxation (11 April 2023 from 9:00 - 13:00)
Course 2: Taxing the Digitalized Economy (11 April 2023 from 14:00 - 18:00)
Course 3: Artificial Intelligence and Data Analytics in Tax Law (13 April 2023 from 9:00 - 12:30)
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Conference: Towards eXplainable Artificial Intelligence (XAI) in Taxation: The Future of Good Tax Governance | 10 March 2023
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) is proud to announce the upcoming CPT Conference on eXplainable artificial intelligence (XAI) in taxation. The Conference is also supported by The Notre Dame-IBM Tech Ethics Lab’s scientific grant, as received by one of the CPT’s researchers dr. Błażej Kuźniacki for interdisciplinary research in XAI in tax law. According to our knowledge, it will be the first interdisciplinary scientific conference fully devoted to the requirements of explainability of AI systems in the sphere of taxation.
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The Implications of Online Platforms and Technology on Taxation and Taxpayers’ Rights CPT – GREIT ANNUAL CONFERENCE | 7 & 8 April 2022
The CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) together with the Group for Research on European and International Taxation (GREIT) are excited to announce their joint two-day conference about “The Implications of Online Platforms and Technology on Taxation and Taxpayers’ Rights"
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Free Afternoon Online Seminar: Financial contributions under the Audiovisual Media Services Directive (AVMSD) | 3 Febr. 2022
An analysis from an EU and International Tax Law perspective.
Little attention has been paid in tax academic literature to the financial contributions imposed on media service providers under Article 13 of the revised Audiovisual Media Services Directive (AVMSD). During this seminar, the legal framework associated with such financial contributions will be the focus of discussion by representatives from government, business and academia working both in the audiovisual and tax domains. Along three different panels, the speakers will analyze the financial contributions imposed on media service providers from both an EU and International Tax Law perspective. By focusing on this specific industry-related regulation, the seminar will build a bridge between two regulatory fields that usually do not speak to each other. The aims is to provide impetus for further reflection on still underexplored but extremely relevant subject.
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ACTL-CPT Talks: In discussion with Rosa Freitas Soares, , “Is a Portuguese special tax regime for new residents harmful or not?” | 26 Oct. 2023
During this webinar, Rosa Freitas Soares (Senior Researcher and Board Member at NOVA School of Law Lisbon) will focus on the question if the Portuguese Non-Habitual Residents (NHR) regime is harmful or not.
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ACTL-CPT Talks: In discussion with Assistant Prof. Christina Dimitropoulou on “Tax Policy Analysis of Robot Taxation”| 21 Sept 2023
During this webinar, Dr. Christina Dimitropoulou (Assistant Professor of International Tax Law, Maastricht Centre for Taxation, University of Maastricht) will discuss the taxation of robots as a tax policy response to tax challenges of AI automation. In particular, she will touch upon selective options of robot taxation and their compatibility with normative tax principles both under a domestic and international tax setting.
ACTL Cpt Talk with Assistant Prof. Christina Dimitropoulou -
ACTL-CPT Talks: In discussion with Prof. Reuven Avi-Yonah, “Taxing Digital Nomads: Reviving Citizenship-Based Taxation for the 21st Century” .| 25 May 2023
During this webinar, Prof. Reuven S. Avi-Yonah (Irwin I. Cohn Professor of Law and Director of the International Tax LLM Program at the University of Michigan Law School) will discuss tax policy principles for taxing income earned by digital nomads and remote workers, in particular the possibility to shift from residence- to citizenship-based taxation.
ACTL-CPT talk with Prof. Reuven S. Avi-YonahACTL-CPT talk with Prof. Reuven S. Avi-Yonah -
ACTL-CPT Talks: In discussion with Omri Marian on “Taxing Big Tech on the basis of Data Collection rather than Income”| 30 March 2023
CPT Talk with Amri Marian
During this webinar, Omri Marian (Professor of Law at University of California – Irvine School of Law) will discuss a new theory of tax on data collection and transmission as a primary source of government revenue. In particular, he will explain how this "data tax" could supplement, and in some instances replace, current income taxes.
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ACTL-CPT Talks: Discussion on “Crypto-assets tax reporting: CARF and DAC8”| 2 March 2023
During this webinar, Dennis Post, Claudio Cipollini and Raffaele Russo will discuss the new reporting obligations for crypto-assets under the so-called DAC8 proposal of the European Commission.
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ACTL-CPT Talks: In discussion with Joni Pirovich about taxation of Decentralized Autonomous Organizations (DAO’s) | 19 Jan. 2023
Video CPT Talk with Joni PirovichDuring this webinar, Joni Pirovich (Founder of LawFi DAO, web3 and tax lawyer at BADASL) will discuss what Decentralized Autonomous Organizations are and how they offer a new approach to more transparent working and decision-making processes in organizations. The discussion will touch upon the tax challenges and opportunities arising from these new, blockchain-based undertakings.
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ACTL-CPT Talks: In discussion with Juan Manuel Vázquez on “Platforms Tax Reporting under DAC7 and the OECD Model Rules” | 7 Dec. 2022
Video CPT Talk with Juan Manuel VázquezDuring this webinar, Juan Manuel Vázquez (Researcher at the ACTL/CPT Project; Professional Support Lawyer at Loyens & Loeff) presents his research on tax reporting obligations for online platforms under the OECD Model Rules and the EU DAC7 entering into force in 2023.
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In discussion with Afton Titus and Guillermo Teijeiro on “Pillar Two and Developing Countries: African and Latin American views”
Video CPT Talk with Afton Titus And Guillermo TeijeiroDuring this webinar, Prof. Afton Titus (University of Cape Town) and Prof. Guillermo Teijeiro (Universidad Católica Argentina) will discuss the implications of Pillar Two for developing countries, with a particular focus on the African and Latin American continents.
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ACTL-CPT Talks: In discussion with Steven Dean on “Anti-Racist Tax policy”
Video CPT Talk with Steven DeanDuring this webinar, Prof. Steven Dean (Co-Director of the Dennis J. Block Center for the Study of International Business Law at Brooklyn Law School) will discuss the ways in which racism affects our tax systems and will explain how racial bias has been long tolerated—and sometimes exploited—by tax scholars and policymakers.
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ACTL-CPT Talks: In discussion with Peter Fettke, “Artificial Intelligence in Taxation: Retrospective, Perspective, and Prospective"
During this webinar, Prof. Dr. Peter Fettke (Professor of Business Informatics at Saarland University (UdS), and Head of the Research of BPM-Group at DFKI) will discuss with Dr Błażej Kuźniacki (Assistant Professor at the University of Amsterdam in the field of Tax and Technology) in a podcast-style way overarching issues related to the past, the present and the future of artificial intelligence (AI) in taxation. The dynamic discussion aims to examine most interesting and pressing aspects of tax AI through the prism of vast theoretical and empirical experience of Prof. Fettke in the field of tax technology.
Video CPT Talk with Professor Fettke -
In discussion with Aleksandra Bal “Tax Compliance in the Age of the Metaverse: Real-time Reporting, e-Invoicing and Other Technology-based Solutions for e-Compliance”| 25 May 2022
During this webinar, Dr Aleksandra Bal (Indirect Tax Technology & Operation Lead at Stripe) will discuss some of the latest technology-based solutions to help tax compliance while entering the age of the Metaverse, with particular regard to VAT real-time reporting obligations and e-invoicing.
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In discussion with Paul Tang, “Why do we need to tackle the issue of letter box companies used to avoid taxation?” | 16 March 2022
During this webinar Paul Tang (Member of the European Parliament for PvdA / S&D Group and Chair of the Committee on Tax matters) will present his views on the need to neutralize the misuse of letterbox companies and will comment on the recently proposed EU Unshell directive.
In particular, Mr. Tang will comment on the substance criteria and whether the proposed directive will go sufficiently far to address the Dutch status as ‘conduit country. -
In discussion with Caroline Malcolm, “Data, digital art and the future of tax”. | 2 March 2022
During this webinar Caroline Malcolm (Head of International Policy at Chainalysis and former Head of Global Blockchain Policy Centre at OECD), will discuss some of the latest innovations in distributed ledger technology (DLT) -based tokens such as NFTs, the type of data one can derive from public blockchains, and what all this means for the future of crypto tax.
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In discussion with Isabella De Michelis (Founder and CEO of Ernieapp) “Must Facebook or Instagram pay their users?" | 19 Jan 2022
During this webinar Isabella De Michelis (CEO and Founder of Ernieapp) will present her proposal to introduce a right to monetize users’ data in the digital space and will analyze the significant implications that such a new right could potentially have for the purposes of taxation.
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In discussion with Panayiotis Nicolaides “The EU Tax Observatory: Our mission” | 15 Dec 2021
During this webinar Panayiotis Nicolaides (Associated Researcher at the EU Tax Observatory) will provide an overview of the research on taxation and the activities conducted by the EU Tax Observatory.
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In discussion with Martin Hearson (ICTD) “Imposing Standards: developing countries exploited by capital-exporting states” | 17 Nov 2021
During this webinar Martin Hearson (Research Fellow at Institute of Development Studies - International Tax Programme Lead for the ICTD) will explain the problem of high-income countries imposing tax standards on low-income countries, which are addressed in his book Imposing Standards.
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In discussion with Ruud de Mooij (IMF) “Why do we need a reform of Corporate Income taxes?” | 27 Oct 2021
During this webinar Ruud de Mooij (Advisor - Fiscal Affairs Department at IMF) will present and explain the main ideas of the book ‘Corporate income taxes under pressure: Why reform is needed and how it could be designed’’.