Esperanza Buitrago Diaz, Ph.D.

Research output

Research output per year 1998 2006 2013 2015 2016 2023

• 25 Article
• 15 Chapter
• 3 Book
• 3 Report
• 9 More
  • 3 Conference article in proceeding
  • 2 Book editing
  • 2 Paper
  • 1 Foreword/postscript
  • 1 Web publication/site

Research output per year

Research output per year

Search results

• 2022

  Innovation and Taxation in the EU. Where are we? Conceptual Approach

  Buitrago Diaz, E., Jan 2022, In: Revista Técnica Tributaria. 136, p. 179-193 14 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

  File
  18 Downloads (Pure)
• 2019

  Patent boxes and the erosion of trust in trade and in governance

  Buitrago Diaz, E., 1 Aug 2019, In: International Journal of Public Law and Policy. 6, 3, p. 270-304 35 p.

  Research output: Contribution to journal › Article › Academic › peer-review
• 2016

  La importancia de la fiscalidad internacional, en la empresa y en el panorama educativo: ¿oportunidad profesional hoy?

  Translated title of the contribution: The importance of international taxation for business and education scenario. Professional opportunity?Buitrago Diaz, E., 3 Sept 2016, In: Law and Trends.

  Research output: Contribution to journal › Article › Professional

  Open Access
• 2015

  Corpus misticum and Corpus mechanicum

  Buitrago Diaz, E., 1 Jan 2015, In: Revista Iberoamericana de Derecho de Autor. 14, p. 134-155

  Research output: Contribution to journal › Article › Academic › peer-review

• La equidad en el Derecho Tributario Internacional Colombiano: A equidade no Direito Tributário Internacional Colombiano

  Translated title of the contribution: Fairness and International Colombian Tax Law: Equity in Colombian International Tax LawBuitrago Diaz, E., 2015, In: Revista Instituto Colombiano de Derecho Tributario. 52, 73, p. 21-42

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access
• 2013

  Corporate Taxation, United States (translation into Spanish)

  Buitrago Diaz, E., 1 Jan 2013, In: Memorias Jornadas.

  Research output: Contribution to journal › Article › Professional

• Enhanced relationship project, International Fiscal Association (translation English into Spanish)

  Buitrago Diaz, E., 1 Jan 2013, In: Revista Instituto Colombiano de Derecho Tributario.

  Research output: Contribution to journal › Article › Professional

• Legal certainty, competence distribution and dispute resolution in tax matters: views from European Union Tax law (translation into Spanish)

  Buitrago Diaz, E., 1 Jan 2013, In: Memorias Jornadas.

  Research output: Contribution to journal › Article › Professional

• Tributación corporativa: Normas antiabuso, tributación consolidada de grupos empresariales y régimen de compañías holding, Países Bajos: Memorias Jornadas (Translation into Spanish by Esperanza Buitrago)

  Groenen, A. & Buitrago Diaz, E. (Translator), 1 Jan 2013, In: Memorias Jornadas.

  Research output: Contribution to journal › Article › Professional
• 2009

  El derecho de imagen en los convenios para evitar la doble imposición sobre la renta. El caso de los artistas y deportistas

  Buitrago Diaz, E., 1 Jan 2009, In: Revista Derecho Fiscal. 5

  Research output: Contribution to journal › Article › Academic

• Propiedad Intelectual y Desarrollo tras el Acuerdo sobre los ADPIC

  Buitrago Diaz, E., 1 Jan 2009, In: Revista Propiedad Intelectual.

  Research output: Contribution to journal › Article › Academic
• 2008

  The Commentaries to the OECD MTC and UN MC in Spanish judicial practice

  Buitrago Diaz, E., 1 Jan 2008, In: Revista Derecho Fiscal. 4

  Research output: Contribution to journal › Article › Academic
• 2006

  Aspectos conflictivos en la tributación internacional de regalías en la relación derecho interno, comunitario y de los tratados

  Buitrago Diaz, E., 1 Jan 2006, In: Revista Instituto Colombiano de Derecho Tributario. 57

  Research output: Contribution to journal › Article › Academic › peer-review

• Calificación de los ingresos derivados de la telecomunicación satelital en los tratados para evitar la doble imposición sobre la renta.

  Buitrago Diaz, E., 1 Jan 2006, In: Revista de Derecho, Comunicaciones y Nuevas Tecnologías. 2

  Research output: Contribution to journal › Article › Academic

• Calificación de programas de ordenador y productos digitales en los CDI, Jugando a la ruleta rusa?

  Buitrago Diaz, E., 1 Jan 2006, In: Revista de Derecho Privado. XXII

  Research output: Contribution to journal › Article › Academic

• OECD Commentaries and Spain's International Tax Law

  Buitrago Diaz, E., 2006, In: Tax Notes International. 43, p. 925 937 p.

  Research output: Contribution to journal › Article › Academic › peer-review

• Tax Treaty Characterisation of Image Rights (Part I)

  Buitrago Diaz, E. & Groenen, A., 2006, In: Financial and Economic Law Review. 4, p. 149 177 p.

  Research output: Contribution to journal › Article › Academic › peer-review

• Tax Treaty Characterisation of Image Rights (Part II)

  Buitrago Diaz, E. & Groenen, A., 2006, In: Financial and Economic Law Review. 5, p. 1-25 25 p.

  Research output: Contribution to journal › Article › Academic › peer-review

• Ventajas y desventajas de la convención multilateral. UNESCO - OMPI para evitar la doble tributación de las regalías

  Translated title of the contribution: Advantages and disadvantages of the UNESCO/WIPO multilateral convention for the avoidance of double taxation of copyright royaltiesBuitrago Diaz, E., 15 Dec 2006, In: Revista Propiedad Intelectual. 5, 8/9, p. 202-241 39 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access
• 2005

  El valor de los comentarios a los MC OCDE y ONU en la práctica española

  Translated title of the contribution: Weight of the UN and OECD commentaries in the Spanish tax practiceBuitrago Diaz, E., Feb 2005, In: Jurisprudencia tributaria Aranzadi. 2, p. 31 39 p.

  Research output: Contribution to journal › Article › Academic › peer-review

• Royalties taxation and economic globalisation. A comparative view of the double taxation treaty policy in the USA, the European and the Andean Community

  Buitrago Diaz, E., 2005, In: Financial and Economic Law Review. 2, p. 21-46

  Research output: Contribution to journal › Article › Academic › peer-review
• 2000

  Comercio electrónico de intangibles, una visión a partir de los principios constitucionales tributarios

  Buitrago Diaz, E., 17 Jul 2000, In: Dikaion. 9, p. 69-111 43 p.

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access

• Comercio Electrónico de Intangibles. Una visión a partir de los Principios Constitucionales.

  Buitrago Diaz, E., Sept 2000, In: TRIBUTUM. Revista Venezolana de Ciencias Tributarias. 9, p. 17 36 p.

  Research output: Contribution to journal › Article › Academic › peer-review

• Comercio Electrónico y Tributación

  Buitrago Diaz, E., 2000, In: Revista Instituto Colombiano de Derecho Tributario. 36, 50, p. 93-111

  Research output: Contribution to journal › Article › Academic › peer-review
• 1998

  Los derechos de marca ante la promoción de libre comercio en la comunidad andina de naciones: Interpretación del artículo 107 de la decisión 344 de la Comisión del acuerdo de Cartagena

  Buitrago Diaz, E., Jul 1998, In: Dikaion. 7, p. 146-179

  Research output: Contribution to journal › Article › Academic › peer-review

  Open Access