Executive Summary (Full report can be read here)**​ El presente trabajo tiene como fin desarrollar una investigación que profundice el conocimiento respecto del fenómeno de Doble Imposición en Latinoamérica. Más precisamente, trata la relación entre la doble imposición y la exportación de servicios en esta región. Para ello, fue realizada una investigación de los Convenios para evitar Doble Imposición (CDI) y las características de los modelos más utilizados; haciendo alusió

Taxing Income from Services Provided by Non-Residents and Attributing Income to Permanent Establishments through ‘Fractional Apportionment’ Clinic: Graduate Institute, Fall 2019 Beneficiary: BEPS Monitoring Group Executive Summary (Full report can be read here)**​ This research paper addresses the issue of taxation of income from services provided by non-residents and examines double taxation treaties as well as national laws. Digitalization of economy has sharpened the recen

INDIA: APPROACH DOCUMENT FOR NEGOTIATING ECONOMIC INTEGRATION AGREEMENTS WITH DEVELOPING AND LEAST-DEVELOPED COUNTRIES Clinic: Georgetown University Law, Spring 2019 Beneficiary: Ikdhvaj Advisers LLP, New Delhi Executive Summary* (The full report can be read here) Since the opening up of India’s markets to foreign trade, the growth of India’s trade in services has been exponential and it became a leading exporter in trade in services in the world. Due to increased competition