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Vikram Chand

Coordonnées

Chargé de cours
Département de droit des affaires et fiscalité


Contact
Vikram.Chand@unil.ch
Extranef, bureau 124
Tél 021.692.42.97

Adresse postale
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Extranef
1015 Lausanne

Internef, bureau 401
Tél 021.692.27.51



Autre adresse
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Internef
1015 Lausanne

Internef, bureau 416
Tél 021.692.27.51



Autre adresse
Université de Lausanne
Quartier UNIL-Chamberonne
Bâtiment Internef
1015 Lausanne

Enseignements

master Taxation of Multinational Enterprises
Formations concernées
Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
Maîtrise universitaire en Droit et économie

Publications

43 dernières publications classées par: type de publication  -  année

: Revue avec comité de lecture

Articles

Averyanova Vera , Chand Vikram (submitted). Applying the Arm's Length Principle to Financial Guarantees . Journal of Finance, Marketing, Entrepreneurship and Business Management. Revue avec comité de lecture


Chand Vikram (2018). The Principal Purpose Test: An In Depth Analysis. Intertax , 46, 18-44. Revue avec comité de lecture


Chand Vikram , Haller Alex (2018). Physical Cash Pooling in a Negative Interest Rate Environment - Kluwer International Tax Blog . Kluwer International Tax Law Blog .


Chand Vikram (2018). The Interaction of the Principal Purpose Test (and guiding principle) with anti-avoidance rules. Intertax , 46, 115-123. Revue avec comité de lecture


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.


Chand Vikram , Das Pitambar (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 . Kluwer International Tax Law Blog .


Chand Vikram , Otto Karin (2018). Transfer Pricing: Accurate Delineation of the Captive Insurance Arrangement – Is the OECD Guidance Clear on this Matter?. Kluwer International Tax Law Blog , 1-7.


Chand Vikram , Reif Selina (2018). The Fundamental Approach for Allocation of Risks and Returns for Financing Entities - Kluwer International Tax Blog. Kluwer International Tax Law Blog .


Kosmala Adam , Chand Vikram (2018). Transfer Pricing Aspects of Performance Guarantees. Kluwer International Tax Law Blog .


Spinosa Lisa , Chand Vikram (2018). Should the PE definition be amended to tax digital business models or should the focus be on a shared taxing rights mechanism?. Intertax , 476-494. Revue avec comité de lecture


Chand Vikram (2017). Should States Adopt the Saving Clause in the Multilateral Instrument ?. Tax Notes International.


Chand V. (2017). Transfer pricing aspects of captive insurance arrangements: recommendations to the OECD . IFF Forum fur Steuerrecht , 154-183 . Revue avec comité de lecture


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 Vikram (2016). Transfer Pricing Aspects of Cash Pooling Arrangements in light of the BEPS Action Plan. International Transfer Pricing Journal, 38-47.


Chand Vikram (2016). Transfer Pricing Aspects of Inter company Loans in light of the BEPS Action Plan. Intertax, 44, 885-902. Revue avec comité de lecture


Chand V. (2015). The Guiding Principle and Principal Purpose Test. International Taxation: a monthly journal on international taxation, 41-47.


Chand V. , Jain P. (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, 402-408.


Danon R. , Chand V. (2014). Base Erosion and Profit Shifting (BEPS): an update. Yearbook / Swiss-American Chamber of Commerce, 61-62.


Danon R. , Chand V. (2014). 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.


Livres

Chand Vikram (In Press). The Arm's Length Principle - Post BEPS Practise and Policy . To be confirmed .


Chand Vikram (In Press). Introduction to Tax Treaties: A case study approach . To be confirmed.


Chand V. (2018). The interaction of domestic anti-avoidance rules with tax treaties . Schulthess , Zürich. Revue avec comité de lecture


Parties de livre

Chand Vikram , Butani Mukesh (in press). The Principal Purpose Test: International and Indian perspective. International Tax Issues in India - Shome (edit) . Taxmann.


Kosmala Adam , Chand Vikram (in press). Applying the Arm's Length Principle to Performance Guarantees. Lexis’ Practical Guide to U.S. Transfer Pricing - Chapter 35 . Lexis Nexis , USA . Revue avec comité de lecture


Danon Robert , Chand Vikram (2018). Taxing Digitalized Business Models. Swiss Amcham Yearbook - 2018/19. Swiss American Chamber of Commerce.


Chand V (2016). The Interaction of domestic general anti avoidance rules with tax treaties. Base Erosion and Profit Shifting. Schulthess. Revue avec comité de lecture


Rapports

Danon Robert , Chand Vikram (2017). Response to OECDs input on attribution of profits to a Permanent Establishment. OECD.


Thèses

Chand Vikram (2016). The interaction of domestic anti avoidance rules with tax treaties. UNINE. Danon Robert (Dir.)


Mémoires

Drobnik P. (2018). The Attribution of Profits to a Dependent Agent PE – If the Dependent Agent Is a Commissionaire (Wholly Owned Subsidiary) of the Principal. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique. Chand Vikram (Dir.)


Dutriez J.-F. (2018). Attribution of Profits to a Permanent Establishment of a Company Engaged in Online Sales of Goods through a Local Warehouse. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique. Chand Vikram (Dir.)


Bargan Cansu (2018). The Use of Value Chain Analysis in a Profit Split. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique. Chand Vikram (Dir.)


Krahenbuhl Blaise (2018). Personal Data Protection Rights within the Framework of International Automatic Exchange of Financial Account Information. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique. Chand Vikram (Dir.)


Stahli Lukas (2018). The Use of the Profit Split Method in Highly Integrated Transactions. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique. Chand Vikram (Dir.)


Critchley Rebecca (2017). Dispute Prevention Avenues for Permanent Establishments. Université de Lausanne, Faculté de droit et des sciences criminelles. Chand Vikram (Dir.)


Schwärzler Tamara (2017). Using the Capital Allocation Approach to Attribute Capital to a Permanent Establishment. Université de Lausanne, Faculté de droit et des sciences criminelles. Chand Vikram (Dir.)


Vernia Giulio (2017). Transfer Pricing Documentation for Permanent Establishments. Université de Lausanne, Faculté de droit et des sciences criminelles. Chand Vikram (Dir.)


Wintsch Alexandra (2017). Attribution of Profits to Permanent Establishments: The 2008 Article 7 versus the 2010 Article 7 of the OECD Model. Université de Lausanne, Faculté de droit et des sciences criminelles. Chand Vikram (Dir.)


Ledure Christine (2016). The Tax Treatment of Severance Payments Made in a Cross-Border Context - A Swiss Perspective. Université de Lausanne, Faculté de droit, des sciences criminelles et d'administration publique. Chand Vikram (Dir.)


Averynova Vera (2015). Transfer Pricing Aspects of Intra-Group Financial Guarantees in Light of the BEPS Action Plan. Université de Lausanne, Faculté de droit et des sciences criminelles. Chand Vikram (Dir.)


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


Curriculum

Formations

PhD in International tax law
Thesis Title: 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 in Business and Law (Hons)

Expériences professionnelles

External Expert - OECD Global Relations Program for Training Tax Officials

Executive Director: Executive Program in Transfer Pricing

Academic Coordinator - Master of Advanced Studies in International Taxation

Executive Director: Master of Advanced Studies in International Taxation

Tax Consultant - Ernst and Young

Autres activités

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

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 Leiden (LLM in International Tax Law)

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

Invited Moot Court Judge - University of Leuven

Prix et distinctions scientifiques

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


Mots-clés

  • 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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