Introducing #TLTaxCon19’s Final Keynote Speaker
We’d like to introduce the fourth and final keynote speaker at Taxlinked’s Beyond Borders conference in Barcelona!
Dr. Svetislav V. Kostić, LL.M is a docent at the University of Belgrade Faculty of Law, teaching at both undergraduate and graduate levels, while he also lectures at the University of Amsterdam and the University of Lausanne. Until 2016 Dr. Kostić also held the post of Director with Deloitte Serbia Tax Services. He is one of the founders of the Serbian branch of the International Fiscal Association, currently in the capacity of its Secretary General. He is also a member of the Practice Council of the New York University School of Law LL.M in International Taxation and one of the Vice Chairs of the IFA Europe Region.
Join us in Spain this coming October to meet Dr. Kostic, talk tax and law, and network.
In Search of the Digital Nomad
Dr. Kostic will be talking to us about digital nomads, a topic that he believes has been underrepresented in conferences and the media covering the financial services sector.
Writing for The Guardian, Greg Lea says that “the number of digital nomads in the world today is hard to ascertain: there is some overlap with groups such as remote workers, long-term travellers and expatriate online workers.”
However, it is clear from research being carried out that the number of digital nomads making the world both their home and workplace is growing.
As reported by Lea, “a 2018 study by research firm MBO Partners found that 4.8 million US citizens identified as digital nomads, and a Gallup poll two years earlier revealed that 43% of employed Americans spend at least some time working outside the traditional office environment.”
Furthermore, Lea writes, “in the UK, the Trades Union Congress calculated that the number of remote workers rose by almost 250,000 between 2005 and 2015.”
How does this rapid rise in numbers impact international taxation?
The quest to align the international tax order with the challenges posed by the digital economy has so far focused mostly on solving issues involving incorporated structures.
Since many of us can now work from any place providing us with a viable Internet connection, what is somehow escaping the attention of the tax treaty policy makers is the fact that it is not only in the domain of companies: 1) that we have lost our ability to rely on physical presence as the principle factor determining the nexus with a particular jurisdiction for tax purposes, or; 2) where we are struggling to characterize the payments being made in the context of new business models.
Dr. Kostic’s presentation will focus on determining the key challenges that the digital economy, changing social and demographic patterns, and the transformation of our labor environment pose for international tax treaty law.
Join us in Barcelona for debates on this and other exciting topics!