Description
Characterisation of income raised by payments for the use of goods, rights or property under the scope of article 12 in double taxation conventions| Period | 22 Sept 2022 |
|---|---|
| Event title | Curso de Postgrado en Derecho Tributario internacional y europeo 2022 |
| Event type | Course |
| Location | Maastricht, NetherlandsShow on map |
| Degree of Recognition | International |
Keywords
- international tax law
- Royalties taxation
- digital economy
Documents & Links
Related content
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Publications
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Royalties taxation and economic globalisation. A comparative view of the double taxation treaty policy in the USA, the European and the Andean Community
Research output: Contribution to journal › Article › Academic › peer-review
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Activities
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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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Digital economy
Activity: Talk or presentation / Performance / Speeches › Talk or presentation - 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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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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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