Outer Space electrónico the Final Frontier of Taxation Victor S. Calijuri
By: Calijuri, Victor S
.
Material type: 
ArticleSubject(s): SOBERANIA | RESIDENCIA FISCAL | MODELO DE CONVENIO OCDE | EXPLORACIÓN ESPACIAL | PRECIOS DE TRANSFERENCIA
In:
International Tax Studies Vol. 6, no. 8, 2023, 14 p.Summary: As the pace of commercial space exploration quickens, the question arises: is the global tax framework equipped to handle the complexities tied to revenues from outer space? The very nature of these revenues, derived from a deemed sovereign-free source, clashes with traditional tax principles like the source and residence doctrines. While the Outer Space Treaty, accepted by the majority of countries, bars any claims of sovereignty in space and complicates taxation, countries like the United States and Luxembourg have introduced domestic laws granting their residents rights over resources retrieved from space. Additionally, emerging space industries bring to light challenges in areas such as transfer pricing and satellite taxation, highlighting the pressing need for international consensus on these intricate tax matters.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITS/2023/8-1 (Browse shelf) | Available | ITS/2023/8-1 |
Browsing IEF Shelves Close shelf browser
As the pace of commercial space exploration quickens, the question arises: is the global tax framework equipped to handle the complexities tied to revenues from outer space? The very nature of these revenues, derived from a deemed sovereign-free source, clashes with traditional tax principles like the source and residence doctrines. While the Outer Space Treaty, accepted by the majority of countries, bars any claims of sovereignty in space and complicates taxation, countries like the United States and Luxembourg have introduced domestic laws granting their residents rights over resources retrieved from space. Additionally, emerging space industries bring to light challenges in areas such as transfer pricing and satellite taxation, highlighting the pressing need for international consensus on these intricate tax matters.
There are no comments for this item.