Video game downloadable content in tax treaties by Lucas de Lima Carvalho
By: Carvalho, Lucas de Lima
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Material type: 
ArticleSubject(s): MODELO DE CONVENIO DE NACIONES UNIDAS | MODELO DE CONVENIO OCDE | FISCALIDAD INTERNACIONAL | VIDEOJUEGOS | COMERCIO ELECTRONICO | ECONOMÍA DIGITAL
In:
Tax Notes International v. 116, n. 1, October 7 2024, p. 103-113Summary: In this installment of Ahead of Tax, Carvalho analyzes the tax treatment of payments for video game downloadable content considering the OECD and U.N. model tax conventions.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/1-4 (Browse shelf) | Available | OP 138-Bis/2024/116/1-4 |
In this installment of Ahead of Tax, Carvalho analyzes the tax treatment of payments for video game downloadable content considering the OECD and U.N. model tax conventions.
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