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The New Era of Taxation

6 Nov - 8 Nov 2024

Session information

Source taxation in a digitised world

Description

This session explores the challenges of attributing profits (source taxation) to specific jurisdictions in today's digital economy. Experts will examine cases how the borderless digital assets complicate the traditional tax frameworks designed for physical goods and local presence. The discussion will delve into potential solutions, including recent Organisation for Economic Co-operation and Development (OECD) initiatives and digital tax proposals.

Session / Workshop Chair(s)

Carlos Eduardo Orsolon Demarest Advogados, São Paulo, Brazil

Speakers

Susana Estêvão Gonçalves PEREZ-LLORCA, Lisbon, Portugal