International Taxation of Holograms and Human Physical Presence in Tax Treaties

• Autores: Savvas Kostikidis
• Localización: Intertax, ISSN 0165-2826, Vol. 52, Nº. 1, 2024, págs. 38-46
• Idioma: inglés
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• Resumen

  • As technology advances, human physical presence can be easily ‘replicated’. For example, a politician can give a speech abroad via hologram technology. Is he also taxed abroad? This article explores the impact of hologram technology on tax treaties and shows that amendments are due. Accordingly, the author proposes a new rule for the taxation of individual services offered via technological means that replicate or replace human physical presence.