XVII Meeting of the Iberoamerican Observatory of International Taxation: Dematerialization, Remote Work, and Organizations

Activity: Talk or presentation typesOral presentationScientific

Description

In this digital age, enhanced individual mobility and the reshaping of private organizations call for a fundamental reassessment of their ties to the State. Such reevaluation requires rethinking traditional concepts like borders, territoriality, and jurisdiction, along with notions of international cooperation and justice.



The realm of taxation, consequently, is confronted with urgent questions about the equitable distribution of tax burdens and the allocation of taxing rights. While initiatives like the OECD's Pillar Two address certain aspects, vast areas of the discussion remain unexplored.



Amidst this backdrop, a true global order is in the making, yet discussions often overlook the main addressees and beneficiaries of fiscal regulations: individuals. Hence, the Ibero-American Observatory of International Taxation’s (OITI) mid-year meeting aims to fill this gap, focusing on the uncharted yet critical issues that impact the taxation of individuals worldwide.
Period12 Jun 2025
Held atObservatorio Iberoamericano de Tributación Internacional
Degree of RecognitionInternational