Vikram Chand

Publications | Phd and Masters theses

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78 publications

En préparation
 
Permanent Establishments under the Pillars – The relevance of a transfer pricing analysis
Chand V, Damji S, Romanovska K Analysis and Studies CASP .
[serval:BIB_BC1A0C946AB0]
In press
Mobility and its impact on Pillar I and Pillar II of the digital debate
Chand V dans International Tax Challenges arising from Mobility of Individuals / Workforce as a result of Digitalization, IBFD .
[URN][serval:BIB_CF4BD0A91782]
 
Chapter 2 - Do tax treaties restrict adjustments made to Related Party Loans when the tax administration applies the Sham doctrine (including Court Based Rules) or Domestic GAARs?
Chand V, Elliffe C dans Application of the Arms Length Principle to Intra Group Financial Transactions , Kluwer Law .
[serval:BIB_3EF80A2B9370]
 
Chapter 10 - Accurate Delineation of Intra Group Loan Transactions
Chand V, Kobetsky M, Vilaseca C dans Applying the Arm's Length Principle to Intra Group Financial Transactions , Kluwer Law .
[serval:BIB_428B8C1EB6C2]
 
Introduction
Chand V, Kostic S, Andreas B, Tenore M dans nternational Tax Challenges arising from Mobility of Individuals / Workforce as a result of Digitalization, IBFD.
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International Tax Challenges arising from Mobility of Individuals / Workforce as a result of Digitalization
Chand V, Kostic S, Baez A, Tenore M, IBFD.
[serval:BIB_176D0D22D77E]
 
Chapter 39 - Accurate Delineation of Intra Group Factoring Transactions and Non Recognition
Chand V, Navarro A, Vilaseca C dans Applying the Arm's Length Principle to Intra Group Financial Transactions, Kluwer Law .
[serval:BIB_59130A4378DA]
 
Chapter 1 - Introduction
Chand V, Pletz A dans Applying the Arm’s Length Principle to Intra Group Financial Transactions, Kluwer Law .
[serval:BIB_9306D9518147]
 
The impact of Pillar II on Corporate Tax Incentives and Tax Incentives post Pillar II - The potential rise of Qualified Refundable Tax Credits (QRTCs) and Subsidies
Chand V, Romanovska K International Tax Studies . Peer-reviewed.
[serval:BIB_046B01B7FE8E]
 
Chapter 44 - Accurate Delineation of Intra Group Captive Insurance Transactions and Non-Recognition
Skyes L, Chand V, Pletz A, Vilaseca C dans Applying the Arm's Length Principle to Intra Group Financial Transactions , Kluwer Law .
[serval:BIB_6C411108CFA6]
2023
 
Applying the Arm’s Length Principle to Intra Group Financial Transactions
Danon R., Chand V., Maisto G., Pletz A. (eds.), 2023/08. 1100, Wolters Kluwer.
[serval:BIB_2142B56142E7]
 
UTPR — Potential Conflicts With International Law?
Hongler P, Mosquera I, Debelva F, Chand V, Chaisse J, 2023/07/09. Tax Notes International .
[serval:BIB_941B177DE31D]
Pillar I: The Marketing and Distribution Safe Harbour (MDSH) as Applicable to Licensed Manufacturers and Centralized Business Models: Does It Fulfil Its Policy Objective?
Chand Vikram, Vilaseca Camille, 2023/06/16. Intertax , 51 (8/9). Peer-reviewed.
[URN][serval:BIB_EFCAE56EF051]
2022
Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments
Martin C., Chand V., Burkhalter N., 2022/01. Intertax, 50 (1) pp. 66-81. Peer-reviewed.
[URN][serval:BIB_7A72553E2776]
Risk Management at a Time of Systemic Uncertainty: Transfer Pricing Implications of Intra-Group Reinsurance Quota Share Arrangements
Siravo E, Chand V, Foth G, 2022/01/01. International Tax Studies pp. 1-19. Peer-reviewed.
[URN][serval:BIB_700B0D310ABE]
Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the various challenges
Chand V., Turina A., Romanovska K., 2022/01/01. World Tax Journal, 14 (1) pp. 3-50. Peer-reviewed.
[URN][serval:BIB_9781214158E1]
 
The interaction between the Arm’s Length Principle and Pillar II Global Minimum Tax Rules: A technical and policy-oriented analysis
Chand V, 2022. IFF Forum für Steuerrecht, 2022 (Sondernummer: Globale Mindessteuer) pp. 365-387.
[serval:BIB_DD147D267A87]
2021
Answering Eight Key Questions about Transfer Pricing during the COVID-19 Era
García Berdonce J., Chand V., Ditz X., 2021/07/06. International Transfer Pricing Journal, 28 (4) pp. 215-231.
[URN][serval:BIB_EF9D964AC741]
Interest Rate Benchmarking for Transfer Pricing Purposes: A Comparison between the Loan and the Bond Approach
Petrakos T., Chand V., Pletz A., 2021/06/18. International Transfer Pricing Journal, 28 (4) pp. 242-255.
[URN][serval:BIB_3DE34756668C]
The Revamping of Public CbCR in Europe: much ado about nothing?
Chand V., Picariello S., 2021/06/01. Kluwer International Tax Blog.
[URN][serval:BIB_F5DBE063160B]
 
Impact of Tax Treaties on Domestic Anti Abuse Rules
Chand V., 2021/04/01. pp. 808-836 dans Butani M., Jain T. (eds.) General Anti-Avoidance Rules - The Final Tax Frontier?, Thomson Reuters.
[serval:BIB_AF77656CE62D]
Pillar II podcast: Are minimum taxes the future?
Chand V., 2021/03/11. Kluwer International Tax Blog.
[URN][serval:BIB_85EC9A60D564]
The UN Proposal on Automated Digital Services: Is It in the Interest of Developing Countries?
Chand V., Vilaseca C., 2021/03/05. Kluwer International Tax Blog.
[URN][serval:BIB_68483D3F0D5A]
2020
Taxing Artificial Intelligence and Robots: Critical assessment of Potential Policy Solutions and Recommendation for Alternative Approaches
Chand V., Kostić S., Reis A., 2020/12/22. World Tax Journal, 12 (4) pp. 711-761. Peer-reviewed.
[URN][serval:BIB_E5D39C4D0ACB]
 
Pillar I of the Digital Debate
Chand V., 2020/12/17. Kluwer International Tax Blog .
[serval:BIB_5A624F42B176]
Pillar I of the Digital Debate: Its consistency with the value creation standard as well as the way forward
Chand V., Canapa D., 2020/11/24. Kluwer International Tax Blog .
[URN][serval:BIB_145C7B8ED9AC]
 
Application of the Profit Split Method to Digital Business Models and to the Digitalization of the Economy
Chand V., 2020/11/13. pp. 295-318 dans Danon R., Maisto G., Chand V., Cappelleri G. (eds.) The Future of the Profit Split Method chap. 20, Wolters Kluwer.
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Cross-Border allocation of MNEs Profits (Losses) in Light of the Digitalization of the Economy: An Assessment of Amount A, B and C
Chand V., 2020/11/13. pp. 259-293 dans Danon R., Maisto G., Chand V., Cappelleri G. (eds.) The Future of the Profit Split Method chap. 19, Kluwer Law International.
[serval:BIB_3E892A63D78E]
 
The Future of the Profit Split Method
Danon R., Maisto G., Chand V., Cappelleri G. (eds.), 2020/11/13. 356, Wolters Kluwer.
[serval:BIB_FD3BFC07027F]
Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate
Chand V., Lembo G., 2020/11/06. International Tax Studies (ITAXS), 3 (6). Peer-reviewed.
[URN][serval:BIB_9EA2BF19B728]
The Pillar Two Mechanism in Light of the Blueprint – A Case Study
Chand V., Romanovska K., 2020/11/06. Kluwer International Tax Blog.
[URN][serval:BIB_D58178212D99]
Pillar II of the Digital Debate: Our View on the Approach Towards Blending and Substance Carve Outs to Determine Effective Tax Rates
Chand V., Romanovska K., 2020/09/18. Kluwer International Tax Blog.
[URN][serval:BIB_23C4F6F85CFE]
Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A “2020 Compromise”?
Chand V., Turina A., Ballivet L., 2020/07/30. World Tax Journal, 12 (3) pp. 565-630. Peer-reviewed.
[URN][serval:BIB_BEA587DD8543]
International Tax Competition in light of Pillar II of the OECD project on Digitalization
Chand V., Romanovska K., 2020/05/14. Kluwer International Tax Blog.
[URN][serval:BIB_147193774427]
 
Digitalization of the Economy: Our perspective on the OECD's Unified Approach
Chand V., 2020/05/06. dans Sanghvi D. (eds.) Essays on International Taxation - Liber amicorum Nishith Desai, Bloomsbury.
[serval:BIB_87EDA641F3C2]
Uber Drivers: Employees or Independent Contractors?
Reis A., Chand V., 2020/04/03. Kluwer International Tax Blog.
[URN][serval:BIB_32A82A80CAEB]
The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World
Chand V., Elliffe C., 2020/03/30. Bulletin for International Taxation, 74 (4/5) pp. 303-320.
[URN][serval:BIB_53FD7AEF68BA]
Impact of Pillar I on Decentralized MNE Consumer Facing (Goods) Business Models: An Initial Assessment Through an Illustration
Chand V., 2020/02/28. Kluwer International Tax Blog.
[URN][serval:BIB_40AA57BF9D05]
Impact of Pillar I on Centralized Consumer Facing (Goods) Business Models: An Initial Assessment Through an Illustration
Chand V., 2020/02/27. Kluwer International Tax Law Blog.
[URN][serval:BIB_C7804AAE3F15]
 
The Use of Country-by-Country Reporting for Tax Risk Assessment: Challenges and Potential Solutions
Picariello S., Chand V., 2020/02/14. International Tax Studies (ITAXS), 3 (1) pp. 1-20.
[serval:BIB_2F1375D927F1]
2019
Comments to Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) - Pillar Two
De Broe L., Danon R., Chand V., 2019/12/03., UNIL - Tax Policy Center & KU Leuven (Institute for Tax Law).
[URN][serval:BIB_D8C1987EFA9C]
Achieving Certainty in an Uncertain Profit Allocation Environment
Chand V., 2019/11/18. Intertax, 47 (12) pp. 1000-1002.
[URN][serval:BIB_C84D1D95F1B7]
Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendations for a Simplified Residual Profit Split Method
Chand V., 2019/11/18. Intertax, 47 (12) pp. 1023-1041. Peer-reviewed.
[URN][serval:BIB_12C9B65841E9]
Secretariat Proposal for a “Unified Approach” under Pillar One – Comments on the Public Consultation Document
Danon R., Chand V., 2019/11/12. 50, Tax Policy Center (UNIL).
[URN][serval:BIB_0F3C39C0FBCC]
 
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 .
[serval:BIB_36FFADBFD80E]
 
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.
[serval:BIB_2DCF1D56A0FE]
 
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.
[serval:BIB_35F43901566B]
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.
[URN][serval:BIB_258AA83BD9F0]
Does the Transactional Profit Split Method Apply to Centralized Business Models?
Chand V., Stähli L., 2019/07/31. Kluwer International Tax Blog.
[URN][serval:BIB_A637F5D6D64C]
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.
[URN][serval:BIB_69EEA9BCAC4B]
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.
[URN][serval:BIB_E753663437B4]
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).
[URN][serval:BIB_9283B6869EAC]
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.
[URN][serval:BIB_3F88C18D5D6C]
2018
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.
[URN][serval:BIB_733A3F6716DC]
Taxing Digitalized Business Models
Danon R., Chand V., 2018/08. Swiss-American Chamber of Commerce Yearbook, 2018/2019 pp. 87-89.
[URN][serval:BIB_00DC97FC86C9]
Transfer Pricing Aspects of Performance Guarantees
Kosmala A., Chand V., 2018/07/27. Kluwer International Tax Blog.
[URN][serval:BIB_9FAA7EFB33CD]
The Fundamental Approach for Allocation of Risks and Returns for Financing Entities
Reif S., Chand V., 2018/07/12. Kluwer International Tax Blog.
[URN][serval:BIB_CFF5FFB718BE]
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.
[URN][serval:BIB_131EE8E84AD8]
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.
[URN][serval:BIB_46A0E9789118]
Physical cash pooling in a negative interest rate environment
Haller A., Chand V., 2018/03/19. Kluwer International Tax Blog.
[URN][serval:BIB_06E4B62EE0A0]
 
The Digitalization of the Economy: Taxing Digitalized Business
Chand V., 2018/03/01. Global Taxation, India (Special Issue for the Annual International Tax Conference in India) pp. 120-124.
[serval:BIB_F60A6E46527C]
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.
[URN][serval:BIB_886079382736]
The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules
Chand V., 2018/02/01. Intertax, 46 (2) pp. 115-123. Peer-reviewed.
[URN][serval:BIB_C1BC3905E479]
The Principal Purpose Test in the Multilateral Convention: An In Depth Analysis
Chand V., 2018/01/01. Intertax, 46 (1) pp. 18-44. Peer-reviewed.
[URN][serval:BIB_23CFCBC2370E]
2017
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).
[URN][serval:BIB_4BDDB18C482F]
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).
[URN][serval:BIB_8DDEC425675D]
Transfer pricing aspects of captive insurance arrangements: Recommendations to the OECD
Chand V., 2017/06/01. IFF Forum für Steuerrecht 2017/2 pp. 154-183.
[URN][serval:BIB_9FB0AF83692B]
Should States Opt for the Saving Clause in the Multilateral Instrument?
Chand V., 2017/05/22. Tax Notes International, 86 pp. 689-694.
[URN][serval:BIB_E1F1CC695EB9]
2016
Transfer Pricing Aspects of Inter company Loans in light of the BEPS Action Plan
Chand V., 2016/12/04. Intertax, 44 (12) pp. 885-902. Peer-reviewed.
[URN][serval:BIB_80AAB14955DA]
 
Trumps Income Tax Policy Proposals
Chand V., 2016/12/01. Global Taxation, India pp. 44-46.
[serval:BIB_276C8F0D3EBE]
BEPS Action 6 – Policy proposals
Chand V., 2016/11/01. Global Taxation, India pp. 54-57.
[URN][serval:BIB_AF6312671787]
 
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.
[serval:BIB_F982712F4D2C]
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.
[URN][serval:BIB_40BE1C81C995]
2015
The Guiding Principle and Principal Purpose Test
Chand V., 2015/06. International taxation, 12 pp. 484-490.
[URN][serval:BIB_24D4177A176A]
Location Savings: International and Indian Perspective
Jain P., Chand V., 2015/01. Intertax, 43 (2) pp. 192-198.
[URN][serval:BIB_CAEADCC48A2F]
2014
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.
[URN][serval:BIB_0AD843FE349C]
The BEPS Action Plan - Update
Danon R., Chand V., 2014. Yearbook / Swiss-American Chamber of Commerce pp. 61-62.
[URN][serval:BIB_B29565ACB7FD]
2013
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.
[URN][serval:BIB_992512BFC99A]
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