Tax treaty talks S1E2: Business profits, with professor Aitor Navarro

Maria Paula Baptiste Gonzalez; Lucas Poubel; Aitor Navarro

doi:10.26116/p1q3-hd73

Tax treaty talks S1E2: Business profits, with professor Aitor Navarro

Maria Paula Baptiste Gonzalez
, Lucas Poubel
, Aitor Navarro

Research output: Online publication or Non-textual form › Digital or Visual Products

Abstract

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.

Original language	English
Publisher	Tilburg University
Media of output	Online
DOIs	https://doi.org/10.26116/p1q3-hd73
Publication status	Published - 27 Feb 2025

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SDG 17 Partnerships for the Goals

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10.26116/p1q3-hd73Licence: Unspecified

Cite this

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abstract = "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.",

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AB - 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.

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Tax treaty talks S1E2: Business profits, with professor Aitor Navarro

Abstract

UN SDGs

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