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 Cooperation can be accessed here: https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-sbs-package-and-the-irony-of-global-tax-cooperation/

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 tax purposes?
• What is a robot tax? Is it the right policy tool, or are there better alternatives to address the concerns driving calls for such a tax?
• What would be an appropriate solution for taxing business profits derived in the source state from the digital presence of robots?

Beyond the technical bit, Orly also shares what inspired her to pursue a career in tax law within academia.

If you would like to explore the topic further, some of Orly’s amazing work on robot taxation can be accessed here:

Taxing the Robots - https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3231660

Policy Options to Address the “Robot Threat” - https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6077126

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 ideals of Robin Hood are often used to defend a wealth tax. Would he have supported such a tax today?Tune in to the episode to hear Sam’s thoughts.

Finally, Sam shares the inspiration behind his decision to pursue a career in tax policy and the teamwork that has shaped his remarkable career.