Miguel Torres, TELLES managing partner and head of tax, Ana Moreira Silva and Sara Brito Cardoso, associates at the same practice, are the authors of the chapter dedicated to "The Reform of the Tax System - Taxation of the New Economy", in the section dedicated to the taxation of the new economy, published in the book "A Tax Reform for the 21st Century".
The expert tax lawyers from TELLES analysed the challenges that the Digital Economy raises to the current tax system, identifying potential weaknesses (namely, the unsuitability of the concept of permanent establishment as currently designed) and proposing alternatives that allow the income taxation generated by digital services.
This publication contains 30 chapters on several tax matters
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