Kostikidis, Savvas
International taxation of holograms and human physical presence in tax treaties electrónico / Savvas Kostikidis
As technology advances, human physical presence can be easily ‘replicated’. For example, a politician can give a speech abroad via hologram technology. Is he also taxed abroad? This article explores the impact of hologram technology on tax treaties and shows that amendments are due. Accordingly, the author proposes a new rule for the taxation of individual services offered via technological means that replicate or replace human physical presence.
METAVERSO
SERVICIOS DIGITALES
IMPUESTOS
FISCALIDAD INTERNACIONAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
RETENCIONES TRIBUTARIAS
Intertax 0165-2826 v. 52, n.1, enero 2024, p. 38-46
International taxation of holograms and human physical presence in tax treaties electrónico / Savvas Kostikidis
As technology advances, human physical presence can be easily ‘replicated’. For example, a politician can give a speech abroad via hologram technology. Is he also taxed abroad? This article explores the impact of hologram technology on tax treaties and shows that amendments are due. Accordingly, the author proposes a new rule for the taxation of individual services offered via technological means that replicate or replace human physical presence.
METAVERSO
SERVICIOS DIGITALES
IMPUESTOS
FISCALIDAD INTERNACIONAL
IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES
RETENCIONES TRIBUTARIAS
Intertax 0165-2826 v. 52, n.1, enero 2024, p. 38-46