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 |
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| OP 138-Bis/2024/116/12-3 Replacing the Pillar 2 UTPR with an undertaxed payments rule | OP 138-Bis/2024/116/12-4 Revising the transfer pricing regulations’ reliability provisions | OP 138-Bis/2024/116/1-3 Understanding foreign trust reporting penalty assessment | OP 138-Bis/2024/116/1-4 Video game downloadable content in tax treaties | OP 138-Bis/2024/116/2 Tax Notes International | OP 138-Bis/2024/116/2-1 The evolution of Brazil’s tax treatment of foreign trusts | OP 138-Bis/2024/116/2-2 Treatment of U.S. multinational IP transfers in a Pillar 2 world |
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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