Walter Hellerstein, Distinguished Research Professor and Shackelford Distinguished Professor Emeritus in Taxation Law here at the University of Georgia School of Law, spoke this month at a gathering of the Organisation for Economic Co-operation and Development in Paris, France.
Hellerstein presented “Crypto-Assets: Key Concepts and Terms,” a paper he co-authored with a member of the Secretariat, at a meeting of the OECD Working Party No. 9 on Consumption Taxes.
Professor Melissa J. “MJ” Durkee, Associate Dean for International Programs, Director of the Dean Rusk International Law Center, and Allen Post Professor here at the University of Georgia School of Law, presented yesterday in an online roundtable forum co-sponsored by the Organisation for Economic Co-operation and Development and the Leuven Centre for Global Governance Studies at KU Leuven, a premier university in Belgium.
Durkee spoke on “Inclusion and Exclusion of For-Profit Stakeholders in IO Rulemaking: Considerations and Pathways” in the roundtable, the overall theme of which was “Improving Inclusiveness of International Organization Rule-Making.” Other presenters included academics and practitioners based not only in the United States and Belgium, but also Czechoslovakia, France, Germany, Italy, the Netherlands, Norway, Poland, Spain, and the United Kingdom.
The forum took place in preparation for an edited volume to be published by the Secretariat of the OECD, a Paris-based international organization to which nearly forty countries, including the United States, belong.
The Leuven Centre and Georgia Law’s Dean Rusk International Law Center are partners in an annual Global Governance Summer School in Belgium and the Netherlands.
Walter Hellerstein, Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law, has 2 new publications:
► The second edition of his book Taxing Global Digital Commerce has just been issued by Wolters Kluwer. It was co-authored with Professor Arthur Cockfield and Professor Marie Lamensch, of the law faculties of Queen’s University Law in Canada and Vrije Universiteit Brussel in Belgium, respectively. Here’s the publisher’s overview:
Taxing Global Digital Commerce studies the tax challenges presented by cross-border digital commerce and reports on the rapidly changing environment surrounding the challenges. Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage that reflects the significant changes that had been made to the content of the earlier volumes. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the Organisation for Economic Co-operation and Development and G20 Base Erosion and Profit Shifting (BEPS) reforms. It then explores the new EU VAT rules for both tangible and intangible Internet supplies and the implications of digital commerce for US state retail sales and use tax regimes, taking account of the significant developments resulting from the 2018 US Supreme Court decision in Wayfair.
► Also just published is a new article by Professor Hellerstein, entitled “Reflections on the Cross-Border Tax Challenges of the Digital Economy.” It appears at 96 Tax Notes International 671 and in 94 Tax Notes State 615.
Professor Walter Hellerstein served as panelist at a high-level meeting on tax policy in Paris, France, earlier this month.
The Organisation for Economic Co-operation and Development Fourth Meeting of the Global Forum on VAT (value-added tax, known in some countries as goods and services tax, or GST), took place April 12-14 at the OECD’s conference center.
Participating in the Global Forum were senior tax officials, representatives of international organizations and business enterprises, and academics from around the world. Professor Hellerstein took part in two plenary panels, on “VAT/GST Design and Operations in the Digital Age: Lessons Learned,” and on “Addressing New VAT/GST Challenges and Increasing the Efficiency and Effectiveness of VAT Administration: Lessons Learned and Future Action.”
Hellerstein is Distinguished Research Professor & Francis Shackelford Distinguished Professor in Taxation Law Emeritus here at the University of Georgia School of Law. He is widely published on issues related to taxation in a global context, and last spring was a guest professor at the Vienna University of Economics & Business.