时间： 2018年4月28日（周六）9:00-11:30

地点： 沙河主教408

主讲人： Eric Robert

Eric Robert is a tax policy advisor at the OECD since 2014. In 2016 he was seconded to the Ministry of Finance of the People's Republic of China to provide support on the G20 tax agenda, in the context of the Chinese G20 Presidency. Previously, his work focused on BEPS and the work related to Action 1 (“Tax Challenges raised by the Digital Economy”). Before joining the OECD, he worked as a tax advisor in the corporate tax department of Taj (French law firm member of Deloitte Touche Tohmatsu Limited), where he essentially assisted French and foreign group of companies in structuring their cross-border activities, with a specific focus on International Tax issues. He also worked as Senior Research Associate for the International Bureau of Fiscal Documentation (IBFD) in Amsterdam. During that period, he was among others Managing Editor of the “European Taxation” journal, and tax instructor at the International Tax Academy (ITA). He started his career in 2005 as a Teaching-Assistant at the University Panthéon-Assas of Paris, where he taught various post-graduate courses related to Taxes, Public Finances and Constitutional Law.

讲座概要:

• 从BEPS到数字化税收的相关进程（G20、OECD、包容性框架和数字经济工作组的相关工作和讨论等）

• 企业所得税角度将包含更广泛的税收挑战（联结度、数据、定性）、高度数字化商业模式普遍具有的“三大特征”（没有量的规模、对无形资产的依赖、用户数据和用户参与）及其给现行国际税收规则带来的根本性问题（联结度和利润分配）等方面的讨论。

• 增值税角度将涵盖目的地原则的相关讨论及其他许多复杂的税收征管挑战。

• 不同商业模式应如何归入三种不同的“价值创造类型”及其影响。

• 流转税及其他短期措施。

• 为在2020年达成全球共识所需采取的下一步行动。

本讲座由KPMG毕马威企业咨询（中国）有限公司北京分公司提供支持