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DTSTAMP:20260516T220750Z
DTSTART:20250911T150000Z
DTEND:20250911T160000Z
SUMMARY:Beyond Borders: Taxation in a market-based jurisdiction system
DESCRIPTION:The shift from a residence and source-based approach to a mar
 ket-based allocation of taxing rights represents a fundamental transform
 ation of international tax principles. This panel will discuss the impli
 cations of this shift—driven in part by Pillar One and unilateral digita
 l services taxes—for traditional nexus concepts\, profit allocation\, an
 d dispute resolution. Panellists will explore how tax authorities and mu
 ltinational enterprises are adapting to new models that prioritise marke
 t jurisdictions\, as well as the broader legal\, economic\, and policy c
 onsequences of this evolution.
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