The Contents of Highlights & Insights on European Taxation, Issue 8, 2023
Giorgio Beretta September 5, 2023 News & Media The Contents of Highlights & Insights on European Taxation, Issue 8,...
Giorgio Beretta is an Assistant Professor in Indirect Taxation at the Amsterdam Law School and a member of the Amsterdam Centre for Tax Law (ACTL) research project on designing the tax system for a “Cashless, Platform based and Technology driven society (CPT)“.
Giorgio is also a Senior Lecturer in Indirect Taxation at the Department of Business Law of Lund University, where he is co-responsible for the indirect tax course track of the Master’s (LL.M) in European and International Trade and Tax Law (MEITT).
In addition, Giorgio is an Editorial Board Member of the international journals “Intertax”, “Highlights & Insights on European Taxation” and “Kluwer International Tax Blog”, and a qualified lawyer admitted to the Italian Bar.
The multifaceted role of online platforms in taxation: tax governance of digital gatekeepers and policy design models for a platform-based society.
Payment Service Providers (PSPs) and tax obligations: tax information and collection by PSPs and other financial intermediaries in an evolving landscape.
Taxation of crypto-assets and virtual currencies (VC): challenges and emerging policy issues of crypto-assets and virtual currencies and their treatments in direct and indirect taxation.
Blockchain and Distributed Ledger Technology (DLT) in taxation: innovative projects and case studies for the application of blockchain and DLT in tax systems.
The impact of AI and Automated Decision-Making (ADM) in taxation: tax policy and administration implications of the use of AI and ADM systems.
Technology and ICT developments in taxation: opportunities and challenges offered by digital tools and software for improving tax administration and taxpayers’ compliance.
VAT challenges of the digital economy: distance-based supplies, fixed establishment, and the characterisation of digital services under place of supply rules.
VAT challenges of the sharing economy: problems and shortcomings in the application of VAT rules to the business models of the sharing economy.
Cross-border mobility of individuals and tax policies: exit taxes, preferential tax regimes and other countries’ strategies for and against individuals on the move.
Reserved area for students of University of Amsterdam & Lund University
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