The program aims to equip participants with the knowledge, tools, and skills to successfully address the technical and tax challenges related to the digital economy and emerging technologies.
The program is delivered over seven consecutive weeks in a fully virtual format, using a blended learning approach, with flipped classrooms, and live streaming sessions.
Through a theoretical and practical approach, participants will gain a deep understanding of both the fiscal challenges associated with the digitalization of the economy and emerging technologies, as well as the existing and proposed regulatory frameworks in this area at both the global and Latin American levels.
In particular, the course will cover – among others – the following topics:
• The digital revolution, from Web 1.0 to Web 3.0, and its impact on tax systems
• The tax implications of electronic payment methods and Fintech
• The taxation of the digitalized economy and the role of digital platforms as new tax intermediaries
• Taxation of teleworking, international mobility and digital nomads
• The tax aspects of blockchain, digital assets and Web 3.0.
• The tax implications of Artificial Intelligence (AI) and its impact on taxpayers' rights.
• The perspective of Tax Administrations on new technologies.
At the end of the course, participants will have the theoretical and practical knowledge and basic tools to perform effectively in the area of taxation and digitalization/technology, being able to provide innovative and efficient solutions in various jurisdictions and/or scenarios.
Workload: 27 hours long.
7 classes: 1 fully asynchronous and 6 online blended
Class day: Thursdays from 17:00 p.m. to 19:30 p.m. (GMT-3)
This course is designed for tax professionals, lawyers, accountants, tax advisors, and anyone interested in deepening their knowledge of taxation in the digital economy and emerging technologies. Its global focus makes it ideal for professionals working internationally who seek an interjurisdictional perspective on this topic, one that is not limited to any particular country or jurisdiction.
The digital revolution, from Web 1.0 to Web 3.0, and its impact on taxation.
• The digital revolution and its evolution: Web 1.0, 2.0 and 3.0 and their tax implications
• Tax challenges and opportunities presented by electronic payment methods, digital platforms and new technologies such as blockchain, artificial intelligence and their derivatives
• Different perspectives on addressing the taxation of the digital economy and emerging technologies: The role of regulators, tax administrations, companies, taxpayers and their tax advisors
• The future of digital taxation: Towards Web 4.0?
Tax implications of electronic payment methods: Fintechs and digital banking.
• The emergence and widespread adoption of digital banking and electronic payment methods
• The Fintech ecosystem and its role in the digital economy
• Tax challenges and opportunities created by electronic payment methods and digital banking
• Regulatory framework for Fintech at the global and Latin American levels
• The future of the industry and its tax regulation
Taxation of digital businesses and services – The role of digital platforms as new tax intermediaries.
• The problem of taxing the digital economy: Origin and evolution (2008-2022)
• Indirect taxation of digital services: VAT and subnational taxes
• The redistribution of taxing powers under Pillar 1 of the OECD
• The UN's proposals to tax the digital economy
• Digital services taxes (DSTs) and other unilateral measures (e.g., digital PE, significant economic presence, withholding tax, equalization tax, etc.)
• The role of digital platforms as new tax intermediaries or agents of tax administrations
• The future of digital taxation in the global political context (OECD/UN/US/EU)
Taxation of teleworking and international labor mobility.
• Implications of labor mobility in tax law: Impact of COVID-19 on labor mobility, tax and regulatory consequences, tax challenges that teleworking generates for employers, employees, tax administrations and tax systems.
• Tax residence of mobile workers (Article 4, OECD/UN Model Tax Convention)
• Remote employment and income of dependent workers (Article 15, OECD/UN Model Tax Convention)
• Risks of creating a Permanent Establishment for companies with remote workers (Article 5, OECD/UN Model Tax Convention)
• Global proposals to achieve a more appropriate and fair taxation of teleworking and business income linked to this phenomenon
Tax aspects of blockchain, digital assets and Web 3.0.
• Basic concepts of Distributed Ledger Technologies (DLTs) and blockchain
• Smart contracts, tokenization, and digital assets
• Blockchain-based tax systems
• Regulatory aspects of digital assets: Global regulation (MiCA and similar)
• Substantive taxation of digital assets (Cryptocurrencies, NFTs and other tokens) in direct and indirect taxes
• Tax transparency and digital assets: The OECD's CARF rules
• Taxation of Decentralized Autonomous Bodies (DAOs)
• Taxation of virtual income and the metaverse
Tax implications of Artificial Intelligence: Legal opportunities and challenges.
• Basic concepts of Artificial Intelligence (AI): Origin, evolution, and current state.
• Tax implications of AI: Opportunities and challenges
• Conflicting legal situations arising from the application of AI by tax authorities and relevant case law
• The impact of AI and its regulatory framework at the global and Latin American levels
• The risks that AI poses to the rights and guarantees of taxpayers and the need for their reconsideration in the age of algorithms
• The future of AI and tax systems
Tax administrations facing new technologies.
• The perspective of tax authorities on new technologies
• Technological tools for tax collection and auditing
• Digital transformation in tax administrations in Latin America
• Experiences in the application of technologies by tax administrations: The use of AI, Big Data, and other technological tools
• The OECD's Tax Administration 3.0 proposal and the concept of Compliance by Design
Faculty
Professors and special guests
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