Session Details Page | International Bar Association

The New Era of Taxation

6 Nov - 8 Nov 2024

Session information

Source taxation in a digitised world

Friday 8 November (1015 - 1115)

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 Orsolon	Demarest Advogados, São Paulo, Brazil

Speakers

Susana Estêvão Gonçalves	PEREZ-LLORCA, Lisbon, Portugal
Manuel Jose Garces	Carey y Cia, Santiago, Chile
Imme Kam	Loyens & Loeff, Amsterdam, Netherlands

Session presentations

Source taxation in a digitilised world

International Bar Association is incorporated as a Not-for-Profit Corporation under the laws of the State of New York in the United States of America and is registered with the Department of State of the State of New York with registration number 071114000655 - and the liability of its members is limited. Its registered address in New York is c/o Capitol Services Inc, 1218 Central Avenue, Suite 100, Albany, New York 12205.

The London office of International Bar Association is registered in England and Wales as a branch with registration number FC028342.