RT Book, Section
T1 A reflection on the future of corporate tax residency in the age of remote work and mobility of individuals
A1 Escribano López, Eva Alicia
A2 Kostic, Svetislav V.
A2 Báez Moreno, Andrés
A2 Chand, Vikram
A2 Tenore, Mario
AB The 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.
PB IBFD
SN 9789087228668
SN 9789087228682
SN 9789087228675
YR 2024
FD 2024-01
LK https://hdl.handle.net/20.500.14352/122795
UL https://hdl.handle.net/20.500.14352/122795
LA eng
NO Escribano, 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.
DS Docta Complutense
RD 30 jul 2025