In this episode, we discuss the Pillar Two Side-by-Side System, the competitive advantages it creates for US-parented MNEs, its interaction with Article 32 of the EU Pillar Two Directive and its potential breach of EU law, the strategic position that developing countries may adopt, and the potential implications of the stocktake. In the highly unlikely scenario that you somehow missed it, Professor Parada’s latest insightful article on the SbS Package and the Irony of Global Tax Cooper...
19 Jan 2026
Taxation of Robots : Orly Mazur
Robots are increasingly taking over jobs that were once considered safe from automation. In response, there are growing calls across the globe to impose taxes on robots. I had the pleasure of speaking with Orly Mazur to understand whether taxing robots is really the right solution. Orly, a leading voice on robot taxation, shares her thoughts on the following questions: What are robots in general? How, if at all, do they differ from artificial intelligence?Is it possible to define robots for t...
3 Nov 2025
Would Robin Hood Support a Wealth Tax?
Should the rich pay wealth tax? You have likely seen this question spark intense debate in policy forums, at dinner tables, or even on LinkedIn. Tax policy expert Sam Mitha answers this question and also shares insightful thoughts on questions such as: What are the main reasons wealth taxes have failed in most countries?Should the UK implement a wealth tax?Could a global minimum wealth tax curb the race to the bottom in individual income tax rates and prevent capital flight? The id...
4 Dec 2024
The LL.M. International Tax Law Journey
Edward Balaba and Ritu Bharadwaj, international tax law experts, share their LL.M. journeys, inspiring stories, and perspectives on tax activism versus scholarship, offering valuable insights for tax professionals.
19 Oct 2024
Impact of Individual Mobility on Corporate Residence : John Hayes
The topic of this episode arises from our increasingly interconnected world and the reinventing of our work practices in recent years. The era when the board of directors convened in fixed locations, seated around large oakwood tables to make strategic decisions, has passed. Technology has made it easy to make strategic decisions for corporations from virtually any location. However, a tax consequence of this convenience is the increased risk of corporations being dual-resident due to the man...
13 Sept 2024
Amount A v. Digital Services Taxes : Nana Ama Sarfo
In this episode, Attorney Nana Ama Sarfo shares her expert insights on why there are still no easy answers for developing countries when it comes to choosing between Amount A of Pillar One and DSTs. She also explains the problems associated with DSTs and whether it is possible that countries could potentially design DSTs in a manner that circumvents the definition of DSTs in the MLC, thereby implementing both Amount A and DSTs?Nana also shares how, like many other professionals, she fell into...
13 Aug 2024
Inside the Practice of Tax Treaty Negotiation : Germaine Rekwest
In this episode, Dr Germaine Rekwest discusses key issues such as what drives countries to choose tax treaty partners, the costs and benefits of tax treaty negotiations, the relationship between tax treaties and foreign direct investment, and which treaty provisions are most debated by negotiators. She also shares the motivating reasons behind her career choice and her sources of inspiration.
8 Aug 2024
Does Pillar Two Offer a Fair Deal for Developing Countries? : Leopoldo Parada
The impact of Pillar Two on developing countries has been a prominent topic in academic circles, policy forums, and media. In this episode, Dr. Leopoldo Parada shares his expert insights on some of the aspects of Pillar Two that are frequently highlighted as advantageous for developing countries.Dr. Parada discusses whether the STTR and the QDMTT are beneficial for developing countries. He also offers his views on the future of tax incentives and recommends the best policy options for develop...
13 Jul 2024
Taxation of Non-resident Athletes : Dick Molenaar
Thanks for joining us for the very first episode of Cross Border Tax Radio. We are discussing a fascinating topic with our special guest, Dr. Dick Molenaar: the taxation of non-resident athletes. With the Paris Olympics just around the corner, this seems to be the perfect time to explore this fascinating subject.
11 Jul 2024
Episode Zero - Welcome to Cross Border Tax Radio
Welcome to Cross Border Tax Radio! Join us for short episodes featuring expert discussions on crucial international tax topics. We cover the latest developments, tackle pressing issues, and share unique guest stories. Your go-to source for all things international taxation - listen now and navigate the complexities with us! Available wherever you listen to podcasts.
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