Vikram Chand

• Artículos de revistas (13)
• Colaboraciones en obras colectivas (1)
• Coordinación (1 publicación)

• Artículos de revistas

  • Pillar I: The Marketing and Distribution Safe Harbour (MDSH) as Applicable to Licensed Manufacturers and Centralized Business Models: Does It Fulfil Its Policy Objective?

    Vikram Chand, Camille Vilaseca

    Intertax, ISSN 0165-2826, Vol. 51, Nº. 8-9, 2023, págs. 572-594

    

  • Country Note: Arm’s Length Principle from a Swiss Perspective: Profit Allocation to Inbound and Outbound Permanent Establishments

    Céline Martini, Vikram Chand, Natassia Burkhalter

    Intertax, ISSN 0165-2826, Vol. 50, Nº. 1, 2022, págs. 66-81

    

  • Tax treaty obstacles in implementing the Pillar Two Global Minimum tax rules and a possible solution for eliminating the various challenges

    Vikram Chand, Alessandro Turina, Kinga Romanovska

    World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 14, Nº. 1, 2022, págs. 3-50

    • Resumen
    

  • Taxing artificial intelligence and robots : critical assessment of potential policy solutions and recommendation for alternative approaches

    Vikram Chand, Svetislav V. Kostic, Ariene Reis

    World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 12, Nº. 4, 2020, págs. 711-761

    • Resumen
    

  • Profit allocation within MNEs in light of the ongoing digital debate on Pillar I: a "2020 Compromise"?

    Vikram Chand, Alessandro Turina, Louis Ballivet

    World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 12, Nº. 3, 2020, págs. 565-630

    • Resumen
    

  • The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework

    Vikram Chand, Benjamin Malek

    British Tax Review, ISSN-e 0007-1870, Nº. 3, 2019, págs. 394-422

    

  • Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendation for a Simplified Residual Profit Split Method

    Vikram Chand

    Intertax, ISSN 0165-2826, Vol. 47, Nº. 12, 2019, págs. 1023-1041

    • Resumen
    

  • Application of the Arm’s Length Principle to Physical Cash Pooling Arrangements in Light of the OECD Discussion Draft on Financial Transactions

    Alexander Haller, Vikram Chand

    Intertax, ISSN 0165-2826, Vol. 47, Nº. 4, 2019, págs. 349-364

    • Resumen
    

  • 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?

    Lisa Spinosa, Vikram Chand

    Intertax, ISSN 0165-2826, Vol. 46, Nº. 6-7, 2018 (Ejemplar dedicado a: Digital Tax), págs. 476-494

    • Resumen
    

  • The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules

    Vikram Chand

    Intertax, ISSN 0165-2826, Vol. 46, Nº. 2, 2018, págs. 115-123

    • Resumen
    

  • The Principal Purpose Test in the Multilateral Convention: An in-depth Analysis

    Vikram Chand

    Intertax, ISSN 0165-2826, Vol. 46, Nº. 1, 2018, págs. 18-44

    • Resumen
    

  • Transfer pricing aspects of Intra - group loans in light of the base erosion and profit shifting action plan

    Vikram Chand

    Intertax, ISSN 0165-2826, Vol. 44, Nº. 12, 2016, págs. 885-902

    • Resumen
    

  • Location savings: international and Indian perspective

    Pankaj K. Jain, Vikram Chand

    Intertax, ISSN 0165-2826, Vol. 43, Nº. 2, 2015, págs. 192-198

    • Resumen
    

• Colaboraciones en obras colectivas

  • Mobility, its impact on the existing profit allocation system and spillover effects on the pillar two and pillar one ( amount a ) systems

    Vikram Chand

    Mobility of individuals and workforces: Tax challenges raises by digitalization / coord. por Svetislav V. Kostic, Andrés Báez Moreno, Vikram Chand, Mario Tenore, 2024, ISBN 9789087228668, págs. 433-474

    

• Coordinación

  • Obras Colectivas

    • Mobility of individuals and workforces: Tax challenges raises by digitalization

      coord. por Svetislav V. Kostic, Andrés Báez Moreno, Vikram Chand, Mario Tenore

      IBFD, 2024. ISBN 9789087228668

      

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