Kasper Dziurdz
Kasper Dziurdź is Professor of International Tax Law at Maastricht University. After obtaining his Ph.D. at WU Vienna (Institute for Austrian and International Tax Law) in 2012, he conducted postdoctoral research at the same university which he completed with a Habilitation in 2018. He worked as a Senior Tax Manager and certified tax advisor with KPMG Austria until 2022, advising national and international clients in the matters of business and corporate tax law, including BEPS and the two-pillar solution. Dr. Dziurdź specializes in international and European tax law and in particular tax treaty law, but he has also conducted extensive research in income and corporate tax law, VAT and tax procedural law. In addition, for his Habilitation thesis on “Non-Discrimination in International Tax Law and World Trade Law”, he has gained extensive knowledge of WTO law and general concepts of non-discrimination.Courses:
Pillar 1: Value Creation and Taxation
According to the OECD, Pillar 1 will ensure a fairer distribution of profits and taxing rights among countries with respect to the largest MNEs, including digital companies. What started as a project to address the tax challenges of the digital economy, has the potential to reshape the international tax system as we know it. In particular, while the current tax treaty network allocates business profits to permanent establishments, Pillar 1 will re-allocate some taxing rights over MNEs to the markets, regardless of whether firms have a physical presence there. How will the rules of Pillar 1 achieve that? What is the required nexus to the markets? To what extent is value created in the markets without physical presence? Is Pillar 1 adhering to the principle that profits should be taxed where economic activities generating the profits are performed and where value is created? The aim of the lecture is to address those questions.
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