Dr Esperanza Buitrago Diaz (E.)
Research profile
Her research interests spans a varied number of topics on international tax law, mainly in issues related to transfers of technology, but also on constitutional tax law, procedures in taxation and subnational taxation. She cooperates in a large project dealing with abuse in tax matters with the CIAT Network of International Taxation with around 30 member countries tackling abuse in cross border transactions. Between 2014 and 2015 she participated in a project on trade tax law in about 15 countries and 80 Colombian municipalities with particular reference to subnational taxes on trade (comparative). She also reported on Taxpayers Rights in Colombia for the 2015 IFA Congress, as well as on the Taxation of Services in Colombia for the 2012 IFA Congress. In addition to her research and teaching obligations, she actively contributes as per review for a number of journals in Latin America. Her work on Royalties in Tax Treaties was awarded with the 1st Price of the 1st Competition on International Taxation organized by the University of Valencia and Deloitte in 2007. The University of Salamanca awarded her the Extraordinary Price for her PhD work on The Concept of Royalties (2005).
For more information see https://cris.maastrichtuniversity.nl/en/persons/esperanza-buitrago-diaz
Research projects
Current research projects
- Tackling abuse on cross border transactions database. CIAT Network on International Taxation
- Innovation and taxation
Key publications
Recent publications
Other publications
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IFA reports
2015 Taxpayer Rights, Colombian Report. Cahiers de Droit Fiscal International, Netherlands, vol. 65.
2012 The Taxation of Services. Colombian Report. Cahiers de Droit Fiscal International.
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Books chapters
2019 Economic issues emerging from local taxation in Colombia, Author(s): Esperanza Buitrago, Juan
Rafael Bravo, Thomson Reuters, Mexico.
2018 Colombia, Corporate Tax Law. Corporate Taxation in the Dutch Caribbean and Latin American Region: Aruba, BES Islands, Brazil, Colombia, Curaçao, Mexico, Peru and Venezuela, Ed. Tesseo.
2016 Soft tax law. A review of issues. The Internationalization of Tax Law. UM.
2013 Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law. Tax secrecy and Tax Transparency - the relevance of Confidentiality in Tax Law, ed. Lang, Germany.
2012 International Taxation of Intellectual Property Rights, (Tributación internacional de los derechos de propiedad intelectual). Ed. Universidad del Rosario, Colombia.
2010 Know how, technical assistance and software under the royalty concept in DTCs. Del Derecho de La Hacienda Pública al Derecho Tributario, Ed. Jovené, Italy.
2010 Intellectual property and economic development. A review from trade law and tax law. Ed. Universidad del Rosario, Colombia.
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Refereed articles
2019 Patent boxes and the erosion of trust in trade and in governance. International Journal of Public Law and Policy, special edition on International Economic Law in Times of Popular Distrust, Inderscience publishers.
2015 Fairness and Colombian International Tax Law. Revista del Instituto Colombiano de Derecho tributario.
2015 Corpus misticum and Corpus mechanicum (IP and tax law). Revista Iberoamericana de Derecho de Autor, nr. 14.
2015 Issues related to the Trade Tax, Lighting tax and Stamp Duties in Colombia. Possible solutions in comparative law.
2009 Intellectual property and development in the TRPS agreement, Revista EPI.
2009 Income from digital products in DTCs. Playing to the Russian roulette? Revista de Derecho Privado.
2009 Image rights in DTCs. The case of artists and sportsman. Revista de Derecho Fiscal.
2008 The Commentaries to the OECD MTC and UN MC in Spanish judicial practice. Revista de Derecho Fiscal.
2006 Tax treaty characterisation of income related to satellite broadcasting in DTCs, Revista de Derecho, Comunicaciones y Nuevas Tecnologías. OECD Commentaries and Spain's International Tax Law. Tax Notes International.
2006 Tax Treaty Characterisation of Income derived from Personality Rights, Parts I and II. Author(s): Esperanza Buitrago Diaz, Alfred Groenen. Financial and Economic Law Review.
2006 Advantages and disadvantages of the UNESCO-WIPO Multilateral Convention to avoid the double taxation of royalties. Revista EPI.
2005 Royalties taxation and economic globalisation. A comparative view in the USA, the European and the Andean Community. Domestic, Community and double taxation treaty policy. Financial and Economic Law Review.
2005 UN and OECD tax commentaries in the Spanish case law. Jurisprudencia Tributaria.
2000 E-commerce of intangibles. Dikaion.
2000 E-commerce of intangibles from a constitutional tax law approach. Tributum.
2000 E-commerce and taxation. ICDT.
Notes
https://cris.maastrichtuniversity.nl/en/persons/esperanza-buitrago-diaz/publications/