Kate Alexander, Erik Christenson, Ariane Calloud, Author at Connect On Tech

Erik Christenson

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In Podcast

TMT Talk Episode 34 – Tax Development: Permanent Establishment in France

February 17, 2021 by Kate Alexander, Erik Christenson and Ariane Calloud 1 Min Read

On 11 December 2020, the French Supreme Administrative Court ruled that Valueclick International, an Irish company in the digital sector, had a permanent establishment in France, for purposes of both corporate income tax (CIT) and value-added tax (VAT), through another Valueclick subsidiary, Valueclick France. In this episode of TMT Talk, Kate Alexander, Ariane Calloud, and Erik Christenson review this landmark decision from the perspectives of French and US tax law. Listen to our panel of experts explore both the…

In Cloud Computing

Cloud Survey – Tax Perspective

March 16, 2016 by Erik Christenson 3 Mins Read

Part of the b:INFORM 2015/2016 Cloud Survey Trend Series1. Taxable Presence. During 2015, the OECD made significant progress in its initiative known as BEPS (Base Erosion and Profit Shifting), and issued Final Reports in October. In the BEPS Report on Action 1: Addressing the Tax Challenges of the Digital Economy, the OECD essentially declined to create any new rules for that segment of the economy. In light of this, we don’t expect that international tax…