The New Era of Taxation
10 Sep - 12 Sep 2025
Session information
Beyond borders: taxation in a market-based jurisdiction system
Thursday 11 September (1700 - 1800)
Description
The shift from a residence and source-based approach to a market-based allocation of taxing rights represents a fundamental transformation of international tax principles. This panel will discuss the implications of this shift—driven in part by Pillar One and unilateral digital services taxes—for traditional nexus concepts, profit allocation, and dispute resolution. Panellists will explore how tax authorities and multinational enterprises are adapting to new models that prioritise market jurisdictions, as well as the broader legal, economic, and policy consequences of this evolution.
Session / Workshop Chair(s)
| Charanya Lakshmikumaran | Lakshmikumaran & Sridharan, New Delhi, Delhi, India; Newsletter Editor, Taxes Committee |
Speakers
| Jakob Skaadstrup Andersen | Gorrissen Federspiel, Copenhagen, Denmark; Session Reporters Liaison Officer, Taxes Committee |
| Daniela Rey | Bruchou & Funes de Rioja, Buenos Aires, Argentina; Membership Officer - South America, Taxes Committee |