Vikram Chand

Publications | Mémoires et thèses

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43 publications

 
Digitalization and The Arm's Length Principle
Chand V. (eds.) Tax Policy, Schulthess.
 
Assessing the Arm’s Length Principle and its Alternates in Light of Tax Planning, Tax Competition & Tax Certainty
Chand V., Ballivet L. Intertax. Peer-reviewed.
 
Is the MAP or Arbitration Process Effective to Resolve Transfer Pricing Disputes?
Chand V., Das P. Nordic Tax Journal. Peer-reviewed.
 
Digitalization of the Economy: Profit allocation to Permanent Establishments
Chand V., Sanghavi D. dans Digitalization and Taxation, Maastricht University.
 
Applying the Arm’s Length Principle to Factoring Arrangements – Policy Proposals on Future Guidance
Chand V., Weber A. Canadian Tax Journal. Peer-reviewed.
 
Achieving Certainty in an Uncertain Profit Allocation Environment
Chand V. Intertax. Peer-reviewed.
 
Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendations for a Safe Harbour that may Approximate Taxation in Line with “Value Creation”
Chand V. Intertax, 47 (11). Peer-reviewed.
 
Application of the Profit Split Method to Digital Businesses and the Digitalized Economy
Chand V. dans Maisto G. (eds.) The Profit Split Method, Schulthess.
 
The Principal Purpose Test: International and Indian Perspective
Chand V., Butani M. dans International Tax Issues in India - Shome (edit), Taxmann.
 
Applying the Arm's Length Principle to Performance Guarantees
Kosmala A., Chand V., 2019/08. dans Cole R. T., Byrnes W. H. (eds.) Lexis’ Practical Guide to U.S. Transfer Pricing chap. 35, Lexis Nexis .
 
Digitalization of the Economy and its Impact on Swiss Headquarter Companies
Chand V., Danon R., Winzer C., Wissmann C., 2019/08/01. dans Yearbook 2019/2020 - AmCham Switzerland, Swiss American Chamber of Commerce .
 
Solving the Allocation of Taxing Rights Debate for the Digitalized Economy: Shortcomings of the Digital PE Proposal and Reconsideration of the Base-Eroding Payments Proposal
Chand V., Báez Moreno A., 2019/08. pp. 119-157 dans Pistone P., Weber D. (eds.) Taxing the Digital Economy: The EU Proposals and Other Insights chap. 6, IBFD.
The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework
Chand V., Malek B., 2019/08. British Tax Review 3 pp. 394-424. Peer-reviewed.
 
Does the Transactional Profit Split Method Apply to Centralized Business Models?
Chand V., Stähli L., 2019/07/31. Kluwer International Tax Blog.
 
Transfer Pricing Policy: Should the Relief Mechanism Dealing with Corresponding Adjustments Be Reconsidered under Tax Treaties?
Das P., Chand V., 2019/05/27. Kluwer International Tax Blog.
Application of the Arm's Length Principle to Physical Cash Pooling Arrangements in Light of the OECD Discussion Draft on Financial Transactions
Haller A., Chand V., 2019/03/10. Intertax , 47 (4) pp. 349-364. Peer-reviewed.
Addressing the Tax Challenges of the Digitalisation of the Economy – Comments on the Public Consultation Document
Danon R., Chand V., 2019/03/03. 18, Tax Policy Center (UNIL).
 
Applying the Arm’s Length Principle to Intra-Group Financial Guarantees in light of the OECDs Draft guidance on Financial Transactions
Averyanova V., Chand V., 2019/02/14. Kluwer International Tax Blog.
 
Transfer Pricing: Accurate Delineation of the Captive Insurance Arrangement – Is the OECD Guidance Clear on this Matter?
Chand V., Otto K., 2018/09/26. Kluwer International Tax Blog.
Taxing Digitalized Business Models
Danon R., Chand V., 2018/08. Swiss-American Chamber of Commerce Yearbook, 2018/2019 pp. 87-89.
 
Transfer Pricing Aspects of Performance Guarantees
Kosmala A., Chand V., 2018/07/27. Kluwer International Tax Blog.
 
The Fundamental Approach for Allocation of Risks and Returns for Financing Entities
Reif S., Chand V., 2018/07/12. Kluwer International Tax Blog.
 
From a FAR to a FARM Analysis with respect to Profit Attribution to the Indian Significant Economic Presence (SEP) Test
Chand V., Das P., 2018/07/09. Kluwer International Tax Blog.
A Long-Term Solution for Taxing Digitalized Business Models: Should the Permanent Establishment Definition Be Modified to Resolve the Issue or Should the Focus Be on a Shared Taxing Rights Mechanism?
Spinosa L., Chand V., 2018/06. Intertax, 46 (6/7) pp. 476-494. Peer-reviewed.
 
Physical cash pooling in a negative interest rate environment
Haller A., Chand V., 2018/03/19. Kluwer International Tax Blog.
 
The Digitalization of the Economy: Taxing Digitalized Business
Chand Vikram , 2018/03/01. Global Taxation, India (Special Issue for the Annual International Tax Conference in India) pp. 120-124.
The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties - (with special considerations for the BEPS project)
Chand V., 2018/03/01. Tax policy series 614, Schulthess .
The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules
Chand Vikram , 2018/02/01. Intertax , 46 (2) pp. 115-123. Peer-reviewed.
The Principal Purpose Test in the Multilateral Convetion: An In Depth Analysis
Chand V., 2018/01/01. Intertax , 46 (1 ) pp. 18-44. Peer-reviewed.
Request for Input on Work Regarding the Tax Challenges of the Digitalised Economy
Bammens N., Brauner Y., Chand V., Danon R., De Broe L., Pistone P., Spinosa L., Turina A., 2017/10/13. 26, International Observatory on the Taxation of the Digital Economy (University of Lausanne, International Bureau of Fiscal Documentation, KU Leuven).
Comments on the 22 June 2017 Discussion Draft on Additional Guidance on the Attribution of Profitsto Permanent Establishments
Danon R., Chand V., 2017/09/01. 26, Tax Policy Center (UNIL).
Transfer pricing aspects of captive insurance arrangements: Recommendations to the OECD
Chand V., 2017/06/01. IFF Forum fur Steuerrecht 2 pp. 154-183 .
Should States Opt for the Saving Clause in the Multilateral Instrument?
Chand V., 2017/05/22. Tax Notes International, 86 pp. 689-694.
Transfer Pricing Aspects of Inter company Loans in light of the BEPS Action Plan
Chand Vikram, 2016/12/04. Intertax, 44 (12) pp. 885-902. Peer-reviewed.
 
Trumps Income Tax Policy Proposals
Chand Vikram , 2016/12/01. Global Taxation, India pp. 44-46.
BEPS Action 6 – Policy proposals
Chand Vikram , 2016/11/01. Global Taxation, India pp. 54-57.
 
Interaction of Domestic General Anti-Abuse Measures with Tax Treaties
Chand V., 2016/08. pp. 255-284 dans Danon R. (eds.) Base Erosion and Profit Shifting (BEPS) - Impact for European and international tax policy, Schulthess.
Transfer Pricing Aspects of Cash Pooling Arrangements in Light of the BEPS Action Plan
Chand V., 2016/01/07. International Transfer Pricing Journal, 23 (1) pp. 38-47.
The Guiding Principle and Principal Purpose Test
Chand V., 2015/06. International taxation, 12 pp. 484-490.
Location Savings: International and Indian Perspective
Jain P., Chand V., 2015/01. Intertax, 43 (2) pp. 192-198.
The Profit Split Method: Status Quo and Outlook in Light of the BEPS Action Plan
Chand V., Wagh S., 2014/11/04. International Transfer Pricing Journal, 21 (6) pp. 402-408.
The BEPS Action Plan - Update
Danon R., Chand V., 2014. Yearbook / Swiss-American Chamber of Commerce pp. 61-62.
Exit Charges for Migrating Individuals and Companies: Comparative and Tax Treaty Analysis
Chand V., 2013/04/05. Bulletin for International Taxation, 67 (4/5) pp. 1-31.
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