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Vikram Chand

Contact

Part-Time Lecturer
Department of Business and Tax Law


Contact
Vikram.Chand@unil.ch
Extranef, room 124
Tel 021.692.42.97

Postal address
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Extranef
1015 Lausanne

Internef, room 401
Tel 021.692.27.51



Other address
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Internef
1015 Lausanne

Internef, room 414
Tel 021.692.27.54



Other address
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Internef
1015 Lausanne

Teaching

master Taxation of Multinational Enterprises
Related programmes
Master of Science (MSc) in Accounting, Control and Finance
Master of Law (MLaw) in Law and Economics

Publications

46 last publications ordered by: publication type  -  year

: Peer Reviewed

Articles

Chand V. , Ballivet L. (submitted). Assessing the Arm’s Length Principle and its Alternates in Light of Tax Planning, Tax Competition & Tax Certainty. Intertax. Peer Reviewed


Chand V. , Das P. (submitted). Is the MAP or Arbitration Process Effective to Resolve Transfer Pricing Disputes? . Nordic Tax Journal. Peer Reviewed


Chand V. , Weber A. (submitted). Applying the Arm’s Length Principle to Factoring Arrangements – Policy Proposals on Future Guidance. Canadian Tax Journal. Peer Reviewed


Chand V. (in press). Achieving Certainty in an Uncertain Profit Allocation Environment. Intertax. Peer Reviewed


Chand V. (in press). Allocation of Taxing Rights in the Digitalized Economy: Assessment of Potential Policy Solutions and Recommendations for a Safe Harbour that may Approximate Taxation in Line with “Value Creation”. Intertax. Peer Reviewed


Averyanova V. , Chand V. (2019). Applying the Arm’s Length Principle to Intra-Group Financial Guarantees in light of the OECDs Draft guidance on Financial Transactions. Kluwer International Tax Blog.


Chand V. , Malek B. (2019). The Relevant Economic Activity Test and its Impact on the International Corporate Tax Policy Framework. British Tax Review, 394-424. Peer Reviewed


Chand V. , Stähli L. (2019). Does the Transactional Profit Split Method Apply to Centralized Business Models?. Kluwer International Tax Blog.


Das P. , Chand V. (2019). Transfer Pricing Policy: Should the Relief Mechanism Dealing with Corresponding Adjustments Be Reconsidered under Tax Treaties?. Kluwer International Tax Blog.


Haller A. , Chand V. (2019). Application of the Arm's Length Principle to Physical Cash Pooling Arrangements in Light of the OECD Discussion Draft on Financial Transactions. Intertax , 47, 349-364. Peer Reviewed


Chand V. (2018). The Principal Purpose Test in the Multilateral Convetion: An In Depth Analysis. Intertax , 46, 18-44. Peer Reviewed


Chand V. , Das P. (2018). From a FAR to a FARM Analysis with respect to Profit Attribution to the Indian Significant Economic Presence (SEP) Test. Kluwer International Tax Blog.


Chand V. , Otto K. (2018). Transfer Pricing: Accurate Delineation of the Captive Insurance Arrangement – Is the OECD Guidance Clear on this Matter?. Kluwer International Tax Blog.


Chand Vikram (2018). The Interaction of the Principal Purpose Test (and the Guiding Principle) with Treaty and Domestic Anti-Avoidance Rules. Intertax , 46, 115-123. Peer Reviewed


Chand Vikram (2018). The Digitalization of the Economy: Taxing Digitalized Business . Global Taxation, India (Special Issue for the Annual International Tax Conference in India), 120-124.


Danon R. , Chand V. (2018). Taxing Digitalized Business Models. Swiss-American Chamber of Commerce Yearbook, 2018/2019, 87-89.


Haller A. , Chand V. (2018). Physical cash pooling in a negative interest rate environment. Kluwer International Tax Blog.


Kosmala A. , Chand V. (2018). Transfer Pricing Aspects of Performance Guarantees. Kluwer International Tax Blog.


Reif S. , Chand V. (2018). The Fundamental Approach for Allocation of Risks and Returns for Financing Entities. Kluwer International Tax Blog.


Spinosa L. , Chand V. (2018). 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?. Intertax, 46, 476-494. Peer Reviewed


Chand V. (2017). Should States Opt for the Saving Clause in the Multilateral Instrument?. Tax Notes International, 86, 689-694.


Chand V. (2017). Transfer pricing aspects of captive insurance arrangements: Recommendations to the OECD. IFF Forum fur Steuerrecht, 154-183 .


Chand Vikram (2016). BEPS Action 6 – Policy proposals. Global Taxation, India , 54-57.


Chand Vikram (2016). Trumps Income Tax Policy Proposals. Global Taxation, India , 44-46.


Chand V. (2016). Transfer Pricing Aspects of Cash Pooling Arrangements in Light of the BEPS Action Plan. International Transfer Pricing Journal, 23, 38-47.


Chand Vikram (2016). Transfer Pricing Aspects of Inter company Loans in light of the BEPS Action Plan. Intertax, 44, 885-902. Peer Reviewed


Chand V. (2015). The Guiding Principle and Principal Purpose Test. International taxation, 12, 484-490.


Jain P. , Chand V. (2015). Location Savings: International and Indian Perspective. Intertax, 43, 192-198.


Chand V. , Wagh S. (2014). The Profit Split Method: Status Quo and Outlook in Light of the BEPS Action Plan. International Transfer Pricing Journal, 21, 402-408.


Danon R. , Chand V. (2014). The BEPS Action Plan - Update. Yearbook / Swiss-American Chamber of Commerce, 61-62.


Chand V. (2013). Exit Charges for Migrating Individuals and Companies: Comparative and Tax Treaty Analysis. Bulletin for International Taxation, 67, 1-31.


Books

(In Press). Digitalization and The Arm's Length Principle. Schulthess, Zurich.


Chand V. (2018). The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties - (with special considerations for the BEPS project). Schulthess , Zurich.


Book Sections

Chand V. (in press). Application of the Profit Split Method to Digital Businesses and the Digitalized Economy. The Profit Split Method. Schulthess, Zurich.


Chand V. , Butani M. (in press). The Principal Purpose Test: International and Indian Perspective. International Tax Issues in India - Shome (edit). Taxmann.


Chand V. , Sanghavi D. (in press). Digitalization of the Economy: Profit allocation to Permanent Establishments. Digitalization and Taxation. Maastricht University, Maastricht.


Chand V. , Báez Moreno A. (2019). Solving the Allocation of Taxing Rights Debate for the Digitalized Economy: Shortcomings of the Digital PE Proposal and Reconsideration of the Base-Eroding Payments Proposal. Taxing the Digital Economy: The EU Proposals and Other Insights (pp. 119-157). IBFD, Amsterdam. Peer Reviewed


Chand V., Danon R., Winzer C. ; Wissmann C. (2019). Digitalization of the Economy and its Impact on Swiss Headquarter Companies. Yearbook 2019/2020 - AmCham Switzerland. Swiss American Chamber of Commerce .


Kosmala A. , Chand V. (2019). Applying the Arm's Length Principle to Performance Guarantees. Lexis’ Practical Guide to U.S. Transfer Pricing. Lexis Nexis , New Providence (New Jersey). Peer Reviewed


Chand V. (2016). Interaction of Domestic General Anti-Abuse Measures with Tax Treaties. Base Erosion and Profit Shifting (BEPS) - Impact for European and international tax policy (pp. 255-284). Schulthess, Zurich. Peer Reviewed


Technical Reports

Danon Robert , Chand Vikram (2019). Secretariat Proposal for a “Unified Approach” under Pillar One – Comments on the Public Consultation Document. UNIL.


Danon R. , Chand V. (2019). Addressing the Tax Challenges of the Digitalisation of the Economy – Comments on the Public Consultation Document . Tax Policy Center (UNIL).


Bammens N., Brauner Y., Chand V., Danon R., De Broe L., Pistone P. et al. (2017). Request for Input on Work Regarding the Tax Challenges of the Digitalised Economy. International Observatory on the Taxation of the Digital Economy (University of Lausanne, International Bureau of Fiscal Documentation, KU Leuven).


Danon R. , Chand V. (2017). Comments on the 22 June 2017 Discussion Draft on Additional Guidance on the Attribution of Profitsto Permanent Establishments. Tax Policy Center (UNIL).


Thesis

Chand V. (2016). The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties. Université de Neuchâtel. Danon R. (Dir.)


Master Thesis

Chand. V (2010). Non Discrimination Aspects of Real Estate Investment Trusts. ITC Leiden. Raad. K Simontacchi.S (Dir.)


Curriculum

Education

PHD in International tax law
The Interaction of domestic anti avoidance rules with tax treaties

Masers of Advanced Studies (LLM) in International Tax Law

Post Graduation in Financial Management and Tax Law

Bachelors (Hons)

Work experience

Managing Editor - Kluwer International Tax Blog

External Expert - OECD Global Relations Program
Training Tax Administrations and Tax Policy officials. Missions conducted so far include training the Russian, Chinese and Indian Tax Administration

Executive Director: Executive Program in Transfer Pricing

Academic Coordinator - MASIT

Executive Director: Master of Advanced Studies in International Taxation

Tax Consultant - Ernst and Young

Other activities

Invited Faculty Member - University of Leiden (LLM in International Tax Law)

Visiting Scholar - KU Leuven - Institute for Tax Law

Visiting Scholar - Max Planck Institute for Tax Law and Public Finance

Invited Faculty Member - University of Maastricht (LLM in International Tax Law)

Invited Faculty Member - University of Lisbon (Summer School in International Tax Law)

Invited Faculty Member - University of Zurich (LLM in International Tax Law)

Invited Moot Court Judge - University of Leuven

Academic honors

Frans Vanistendael Award
Book shortlisted for the prestigious international award:

https://www.ibfd.org/Academic/IBFD-Frans-Vanistendael-Award-International-Tax-Law
Année : 2019

Récipiendaire : Vikram Chand


Invitations for launching my book - The Interaction of Domestic Anti Avoidance Rules with Tax Treaties
IFA Russia (Moscow) - Book launched by the head of the IFA Russia

IFA Mauritius (Mauritius) - Book launched by Minister of Financial Services

IFA Serbia (Belgrade) - Book launched by head of IFA Serbia

Année : 2018

Récipiendaire : Vikram Chand


Keywords

  • international tax policy, tax treaty policy, transfer pricing policy and eu tax policy
  • tax policy considerations - digitalization of the economy
  • taxing financial institutions

 
 
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