Marisa Ouro

Universidad de Extremadura

PhD Student

SCHOLARLY PAPERS

2

DOWNLOADS

370

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

There Must Be Fifty Ways to Tax a Digital Nomad: Does Taxation Constrain the Geographical Freedom of the Digital Nomad?

Os Impostos e o Futuro (Coord. Clotilde Celorico Palma), Forthcoming
Number of pages: 15 Posted: 13 Feb 2023
Marisa Ouro
Universidad de Extremadura
Downloads 308 (164,257)

Abstract:

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remote working, permanent establishment, tax competition, tax cooperation, pillar 2

2.

Digital Nomadism and the Elephant in the Room: the Permanent Establishment

Tributação da Economia Digital (Coord. Juracy Soares e Pedro Marinho Falcão com o apoio da APIT), Forthcoming
Number of pages: 12 Posted: 06 Sep 2023
Marisa Ouro
Universidad de Extremadura
Downloads 62 (574,802)

Abstract:

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digital nomadism; permanent establishment; remote work