Nexus and developing countries: How about innovation?

Buitrago Diaz, E. (Speaker)

Activity: Talk or presentation (speaker at event) › Talk or presentation › Academic

Description

The conference presented the broader framework of measures related to nexus in connection to the standards set by BEPS Action 5 as well as the UN Proposal on income related to software under DTCs as part of the reaction against the proposals set by the OECD in pillar 1 and 2. I seek to establish whether the measures have the potential to 1) promote or hinder innovation in a group of countries and, 2) to restore trust in trade and in governance.
Period17 Sep 2020
Event title15th GREIT annual conference online: Nexus and Jurisdiction in EU and International Tax Law
Event typeConference
Conference number15
LocationLouvain, Belgium
Degree of RecognitionInternational

Keywords

  • International taxation of software, digital economy and innovation

Documents & Links