000			01536nab a2200217 c 4500
999			_c149687 _d149687
003			ES-MaIEF
005			20240821093824.0
007			ta
008			240705s2023 ne |||||o|||| 00| 0 ger d
040			_aES-MaIEF _bger _cES-MaIEF
100	1		_971843 _aCalijuri, Victor S
245	1	0	_aOuter Space _helectrónico _bthe Final Frontier of Taxation _c Victor S. Calijuri
520			_aAs 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.
650		4	_948448 _aSOBERANIA
650		4	_948282 _aRESIDENCIA FISCAL
650		4	_967760 _aMODELO DE CONVENIO OCDE
650		4	_969388 _aEXPLORACIÓN ESPACIAL
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
773	0		_9172187 _oITS/2023/8 _tInternational Tax Studies _x 2590-1117 _g Vol. 6, no. 8, 2023, 14 p.
942			_cRE