Digital Services Taxes: Perspectives and Challenges from Canada, Austria, and the United Kingdom

Joint Webinar Format

Thursday, January 16, 2025

11 AM ET – 12.30 PM (ET) (4 PM GMT, 5 PM CET)

This seminar will discuss Digital Services Taxes (DSTs) from the perspectives of three jurisdictions: Austria, Canada and the United Kingdom. The discussion will cover the framework of each jurisdiction’s DST rules, current and future challenges arising from the rules, and the intersection of trade and political tensions.

Chair/speaker: Jennifer Farrell (Asst. Professor, Faculty of Law, Western University, Canada)

Austrian speaker: Christian Knotzer (International Tax Expert, Ministry of Finance, Austria)

Canadian speaker: Eric Hendry (Associate, Gowling WLG, Toronto, Canada)

UK speaker: Cristiana Bulbuc (Senior Associate, Fieldfisher, London, UK)

REGISTRATION

Cristiana Bulbuc | Senior Associate, Fieldfisher, London, UK

SPEAKER
Cristiana is a Senior Associate in the Tax and Structuring Team, specialising in contentious tax. Before joining Fieldfisher, she has gained experience at, inter alia, the European Commission DG TAXUD where she assisted on infringement proceeding cases against EU Member States for various breaches of European tax law and in private practice in the UK where she assisted and advised on cases concerning primarily international and European tax law matters. Her focus is on direct tax litigation advising taxpayers and companies on disputes with HMRC having worked on complex and high-value corporate tax cases as well as cases dealing with the personal taxation of high-net-worth individuals. Cristiana holds an LLM in International and European Tax Law and an LLB in European Law from Maastricht University, and a BA Summa Cum Laude in Government and International Politics from George Mason University. At present she is working towards qualifying as a Member and Fellow of the Chartered Institute of Arbitrators (CIArb).

Dr. Jennifer Farrell | Assistant Professor, Faculty of Law, Western University, Canada

CHAIR / SPEAKER
LLB, LLM, PhD (Lond.) called to the Bar of Ontario. Dr. Jennifer Farrell is an Assistant Professor in the Faculty of Law and an Associate Research Fellow at the Tax Administration Research Centre (TARC) at the University of Exeter Business School. In 2017-18, Jennifer was named “Professor of the Year” by the Student Legal Society. Jennifer completed her doctoral research at Queen Mary, University of London, and an LLM in Tax at King's College London. Her doctoral research won the International Fiscal Association’s Mitchell B. Carroll prize presented at the Association’s 65th Congress. Her book The Interface of International Trade Law and Taxation was published by the IBFD (2013). Prior to joining Western, Jennifer held a Marie Skłodowska-Curie Fellowship in International Taxation at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, and she has previously held research positions at Exeter Business School and the University of London, England. Her research interests look at the intersection of tax laws and cross-border taxation with other fields such as trade laws and technology (e.g., blockchain and cryptocurrencies). She is an active member of the Canadian Tax Foundation and International Fiscal Association. She teaches Income Taxation and International Tax Law.

Eric Hendry | Associate, Gowling WLG, Toronto, Canada

SPEAKER
Eric is a tax lawyer with Gowling WLG in Toronto with a particular focus on international tax planning for a wide range of businesses. He has advised Canadian and international taxpayers on a range of international tax issues in both the inbound and outbound contexts. Prior to joining Gowling WLG, Eric worked at Canada’s Department of Finance as a tax policy officer, where he was involved in drafting Canadian tax legislation related to international tax, including Canada’s Digital Services Tax Act.

Christian Knotzer | International Tax Expert, Ministry of Finance, Austria

SPEAKER