Description
This lecture dives into the basis for the characterisation of income under article 7, 12, 14 and 17 of tax treaties| Period | 11 Sept 2017 |
|---|---|
| Event title | Curso de Postgrado en Derecho Tributario Internacional y Europeo, 2017 |
| Event type | Course |
| Location | Brussels, BelgiumShow on map |
| Degree of Recognition | International |
Keywords
- International tax law
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Publications
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Innovation and Taxation in the EU. Where are we? Conceptual Approach
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Innovation and Taxation: A Fundamental Approach to Nexus in BEPS Action 5 and 1
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El concepto de cánones y/o regalías en los Convenios para Evitar la Doble Imposición sobre la Renta
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Activities
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Royalties, special focus on the digital and metaverse environment. Regalías en el entorno digital y el metaverso
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Round Table: “Distribution contracts. Implications of BEPS inLatin America”. Mesa Redonda "Contratos de Distribución, Implicaciones de BEPS en Latino-América
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Tax treaty characterisation of royalties, services, technical services and artists income
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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).
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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”.
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