Chair: Caroline Silberztein (France)

Chair: Rachel Saw (Malaysia)

Seminar B addresses one of today’s most pressing international tax questions: how to determine individual tax residence in a world where people move faster than the rules governing them. With jurisdictions applying increasingly divergent residence tests, taxpayers face growing uncertainty — from stricter day-count monitoring to subjective centre-of-vital-interests assessments — and greater reliance on MAP-based tie-breaker determinations under Article 4. 

The panel will examine the effects of digital nomadism, remote work, and investment-migration schemes on residence outcomes, as well as the spillover of inconsistent rules into income tax, VAT/GST, and wealth and succession taxes. The session concludes with emerging developments in exit and trailing taxes and the broader debate over who should tax highly mobile individuals. 

Chair: Richard Vann (Australia)

Chair: Juan David Velasco (Colombia)

Chair: Prof. Ana Paula Dourado (Portugal)

Chair: Prof. Dr. Xaver Ditz (Germany)