Tax Treaty Talks S1E2: Business Profits with Professor Aitor Navarro

In this episode, we sit down with Professor Aitor Navarro to explore Article 7 of model tax conventions, which governs the taxation of business profits. We discuss how this provision determines the allocation of taxing rights between jurisdictions, its interaction with the permanent establishment concept, and the challenges posed by an evolving global economy. Join us for an insightful conversation on the fundamental principles shaping the taxation of cross-border business activities.
For further reading, check out Professor Navarro's open-access commentary on Article 7: Commentary on the Business Profits Article contained in Double Tax Treaties signed by Ibero-American Countries
Credits:This episode was researched and hosted by Maria Paula Baptiste and Lucas Poubel. The discussion questions were drafted by Daniel Felipe Barrios. Audio editing and production were handled by Sofia Baptiste.