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A reflection on the future of corporate tax residency in the age of remote work and mobility of individuals

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dc.book.titleMobility of individuals and workforces: tax challenges raised by digitalization
dc.contributor.authorEscribano López, Eva Alicia
dc.contributor.editorKostic, Svetislav V.
dc.contributor.editorBáez Moreno, Andrés
dc.contributor.editorChand, Vikram
dc.contributor.editorTenore, Mario
dc.date.accessioned2025-07-28T12:17:56Z
dc.date.available2025-07-28T12:17:56Z
dc.date.issued2024-01
dc.description.abstractThe normalization and popularization of remote work in the post-pandemic era is likely to generate multiple consequences in the application of tax rules. In particular, the increased mobility of individuals is expected to affect the outcome of applying corporate tax residence rules based on the place from which an entity is directed and/or managed (both domestically and under tax treaties), thereby creating new opportunities for tax planning. This chapter aims to analyze the difficult coexistence between individual mobility and these residence rules, reflecting on the future of corporate tax residence.
dc.description.departmentDepto. de Derecho Mercantil, Financiero y Tributario
dc.description.facultyFac. de Derecho
dc.description.refereedFALSE
dc.description.statuspub
dc.identifier.citationEscribano, E. (2024). A reflection on the future of corporate tax residency in the age of remote work and mobility of individuals. En S. Kostic, A. Báez Moreno, V. Chand y M. Tenore (Eds.), Mobility of individuals and workforces: tax challenges raised by digitalization (pp. 279-308). IBFD.
dc.identifier.doi10.59403/2j0zh11
dc.identifier.isbn9789087228668
dc.identifier.isbn9789087228682
dc.identifier.isbn9789087228675
dc.identifier.officialurlhttps://www.ibfd.org/shop/book/mobility-individuals-and-workforces
dc.identifier.urihttps://hdl.handle.net/20.500.14352/122795
dc.language.isoeng
dc.page.final308
dc.page.initial279
dc.publication.placeÁmsterdam, Países Bajos
dc.publisherIBFD
dc.relation.projectIDFISCALTICS / PID2022-140110OA-I00: Adecuación de los sistemas tributarios a la Cuarta Revolución Industrial: Inteligencia artificial, robótica y nuevas realidades tecnológicas
dc.rights.accessRightsembargoed access
dc.subject.cdu351.713
dc.subject.ucmDerecho financiero
dc.subject.ucmDerecho tributario
dc.subject.unesco5605.06 Derecho Fiscal
dc.titleA reflection on the future of corporate tax residency in the age of remote work and mobility of individuals
dc.typebook part
dc.type.hasVersionVoR
dspace.entity.typePublication
relation.isAuthorOfPublication43582d8f-bd4c-4157-ab13-5d5b66323032
relation.isAuthorOfPublication.latestForDiscovery43582d8f-bd4c-4157-ab13-5d5b66323032

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