Description
The characterisation of software is challenging from a Double Taxation Conventions perspective. Latin American countries deviate in some cases to the approach suggested by the Commentaries to the OECD Model Tax Convention. The round table dives into different situations involved and how tax administrations deal with them in Chile, México, Perú and Colombia| Period | 8 Oct 2021 |
|---|---|
| Event type | Other |
| Location | Maastricht, NetherlandsShow on map |
| Degree of Recognition | International |
Keywords
- International Taxation
- Software taxation
- treaty characterisation
Documents & Links
Related content
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Activities
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Fundamentals of International Taxation, emphasis on Tax Treaty Law (Fundamentos de la Tributación Internacional, énfasis en Convenios)
Activity: Talk or presentation / Performance / Speeches › Performance, Talk or Presentation - not at conference › Academic
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Cursos de Postgrado, Actualización en Derecho Tributario Internacional 2021
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Academic
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Royalties, special focus on the digital and metaverse environment. Regalías en el entorno digital y el metaverso
Activity: Talk or presentation / Performance / Speeches › Performance, Talk or Presentation - not at conference › Academic
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Tax treaty characterisation of royalties, services, technical services and artists income
Activity: Talk or presentation / Performance / Speeches › Performance, Talk or Presentation - not 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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Conflicts of Characterization in DTCs. Articles 7, 21, 12, 14 and 17 in the OECD and UN MTC.
Activity: Talk or presentation / Performance / Speeches › Performance, Talk or Presentation - not at conference › Academic
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Tax treaty characterisation of royalties, services, technical services and artists income
Activity: Talk or presentation / Performance / Speeches › Performance, Talk or Presentation - not at conference › Academic
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Publications
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The Taxation of Services. Colombian Report
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional
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El concepto de cánones y/o regalías en los Convenios para Evitar la Doble Imposición sobre la Renta
Research output: Book/Report › Book › Academic
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Know how, technical assistance and software under the royalty concept in DTCs
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Academic