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There Must be Fifty Ways to Tax a Digital Nomad: Does Taxation Constrain the Geographical Freedom Of The Digital Nomad?

Marisa Ouro considers the impact of tax rules on the activities of digital nomads in moving from country to country whilst remaining an employee. The paper interrogates the constraints and incentives for this geographical freedom from three perspectives, namely: (x) Corporate Income Taxation (CIT), and (y) Personal Income Taxation, both analyzed under Portuguese domestic law and the OECD Model Convention as well as the relationship between States, addressing both tax competition and cooperation between States.

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Marisa Ouro

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