| 000 | 01373nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c150359 _d150359 |
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| 003 | ES-MaIEF | ||
| 005 | 20250227151954.0 | ||
| 007 | ta | ||
| 008 | 250227t2024 ne |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_968253 _aKostikidis, Savvas |
||
| 245 | 1 | 0 |
_aInternational taxation of holograms and human physical presence in tax treaties _helectrónico _c Savvas Kostikidis |
| 520 | _aAs technology advances, human physical presence can be easily ‘replicated’. For example, a politician can give a speech abroad via hologram technology. Is he also taxed abroad? This article explores the impact of hologram technology on tax treaties and shows that amendments are due. Accordingly, the author proposes a new rule for the taxation of individual services offered via technological means that replicate or replace human physical presence. | ||
| 650 | 4 |
_969785 _aMETAVERSO |
|
| 650 | 4 |
_963590 _aSERVICIOS DIGITALES |
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| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_968422 _aIMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES |
|
| 650 | 4 |
_948294 _aRETENCIONES TRIBUTARIAS |
|
| 773 | 0 |
_9173108 _oOP 2141/2024/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 52, n.1, enero 2024, p. 38-46 |
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| 856 | _yhttps://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\TAXI\TAXI2024004.pdf | ||
| 942 | _cART | ||