International Law Talk
LegalOctober 12, 2022

Podcast: Mobility of Individuals and its impact on the International Tax Framework

In this episode of International Law Talk, Vikram Chand, Managing Editor of Kluwer International Tax Blog, interviews Philip Baker, Barrister at Field Court Tax Chambers. The podcast discussion centers on the surge in the mobility of individuals in the recent years due to digitalization as well as the pandemic and the impact on the existing international tax framework. In the podcast, Vikram and Philip discuss the key pressure areas for International Corporate Taxation as well as International Individual Taxation.

In this podcast, the following topics are covered:
  • The impact of mobility on the corporate tax residence standard found in domestic law and tax treaties;
  • The impact of mobility on the PE standard;
  • Taxation of employment income in another State is rooted to physical presence. Should Article 15 be re-thought?
  • & more.
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Listen to the trailer: Mobility of Individuals and its impact on the International Tax Framework
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This podcast episode is part of International Law Talk. Wolters Kluwer will bring you insightful analysis, commentary and discussion from thought leaders and experts on current topics in the field of International Arbitration, IP Law, International Tax Law, Competition Law and other international legal fields.
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