The International Association of Young Lawyers (“AIJA”) is a global association of lawyers founded in 1962 for professionals under the age of 45. The Association currently has 4,000 members from 90 different countries and it is aimed at advancing cross-cultural understanding between members and other participants in the legal profession as a whole.
From 10 to 12 March, the 13th Tax Conference was held in the Portuguese city of Cascais. Andreu Bové, Partner of Bové Montero y Asociados and member of the AIJA, attended the meeting and acted as speaker in one of the opening sessions under the title “’Setting the scene – today’s OECD approach to athletes/entertainers taxation” (together with a panel of experts from Italy, Portugal and Switzerland).
This event was aimed at analysing the typical issues faced by taxpayers in the entertainment industry within the international landscape. Many of them have already seen that their profession is changing quickly in the new digital age with live-streaming, e-sports and digital artwork. However, following the pandemic and the lifting of restrictions, professional artists and sportsmen and women are once again exposed to source taxation under traditional international tax rules.
During the conference, other issues were discussed such as international taxation, permanent establishment and the impact of COVID on taxation, among others.
Overall, it was a highly enriching event where Andreu Bové had the opportunity to network with young lawyers from all over the world.
