Today I spoke at the European Association of Tax Law Professors' 2017 Congress, in Lodz, Poland. (My first time in Poland - I flew into Warsaw last night, then took the train to Lodz this morning.) The event has certainly grown since I was last there 7 years ago (at a Congress in Leuven, Belgium). The conference's topic this year was corporate residence, a natural for me as I have written about it in the past.
Some thoughts (unrelated to my actual remarks) that I, yes, I admit I tweeted during the sessions, as they were brought to mind by the presentations, were as follows:
1) Should we in principle have a DBCFT? Not a well-posed question unless one specifies the rest of the fiscal system.
2) DBCFT = VAT + 0% origin-based corporate/business income tax + ??. Wage deduction not meaningful w/o specifying how other taxes treat wages.
My remarks about "the future of corporate residence - a U.S. perspective" are generally summarized by these slides.