Description
Income tax and nexus: the treatment of patent boxes and digital economy operations (Pillar 1)Period | 31 Oct 2020 |
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Held at | University of Lima, Peru |
Degree of Recognition | International |
Keywords
- Nexus
- patent boxes
- digital economy
- International tax
Documents & Links
Related content
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Activities
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YUFE conference Innovation at the EU in the aftermath of the COVID-19
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic
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Digital economy, the tax proposals of the OECD and the UN
Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Professional
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Digital economy
Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic
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Round Table: "Robotic and Artificial Intelligence. Review of Case Law from an International Tax Treaty Perspective". (Mesa redonda Robótica e Inteligencia Artificial, análisis de casos en el Derecho Tributario Internacional).
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional
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Digital economy challenges from a tax law perspective
Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Professional
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Publications
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Innovation and Taxation: A Fundamental Approach to Nexus in BEPS Action 5 and 1
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic