Description
Review of Case Law presenting main issues emerging from 1) algorithm bias in connection to the use of AI in tax law and tax treaties and 2) implications of Robotics and AI from a tax treaty perspective. (Activity in Spanish: Mesa Redonda, Robótica e Inteligencia Artificial, análisis de casos en el Derecho Tributario Internacional)Period | 15 Sept 2023 |
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Event type | Other |
Location | Maastricht, NetherlandsShow on map |
Degree of Recognition | International |
Keywords
- International tax law
- Algorithm Bias in Taxation
- Conflicts of Treaty Characterisation
Documents & Links
Related content
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Activities
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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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Nuevos criterios de conexión del Impuesto a la Renta: el tratamiento de patent boxes y operaciones de la economía digital (Pillar 1)
Activity: Talk or presentation / Performance / Speeches › Talk or presentation - at conference › Academic
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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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Round Table: "Practical issues in the application of DTCs to income of software in Chile, Mexico, Peru and Colombia". Mesa Redonda: "Problemas prácticos en la aplicación de los CDI a las rentas del software en Chile, Mexico, Perú y Colombia”.
Activity: Organizing, contributing or attending an event › Organizing or contributing to an event › Professional
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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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Permanent Establishment (Establecimiento Permanente)
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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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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Digital Economy: economia digital
Research output: Contribution to conference › Paper › Academic
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The Taxation of Services. Colombian Report
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional
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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