000			01774nab a2200241 c 4500
999			_c143981 _d143981
003			ES-MaIEF
005			20211118105532.0
007			ta
008			210430t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966061 _aZeyen, Gaëtan
245		0	_aTaxation of outer space income resulting from air transport or employment activities _bis the OECD Model Convention an appropriate tool? _c Gaëtan Zeyen
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aSpace related activities (resulting for example from space tourism or exploration and exploitation of outer space resources) will likely generate in near future increasing revenue. Currently, the issues of the ‘taxability’ or taxation of such revenue in an international context have not been questioned or examined. It is rather assumed that the current version of the OECD Model Convention constitutes a proper legal tool to apprehend and resolve space related tax issues. The OECD Model Convention, however, relies on some fundamental principles, such as the concepts of residence (requiring a physical presence) or state’ sovereignty, which seem prima facie not very well adapted to resolve space related tax issues. The purpose of the present contribution is therefore to check and verify this simple assumption, at the light of two specific issues: international transport issues and international employment issues.
650		4	_aINDUSTRIA ESPACIAL _946650
650		4	_967933 _aRENTA
650		4	_947498 _aFISCALIDAD INTERNACIONAL
650		4	_967760 _aMODELO DE CONVENIO OCDE
773	0		_9164789 _oOP 2141/2021/4 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, n. 4, April 2021, p. 333-342
942			_cART