The tax concepts of permanent establishment and connection points in relation to the advent of the Internet of Things

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Ignasi Belda
Universitat Oberta de Catalunya (UOC)

The Internet of Things (IoT) opens up a new technological paradigm where not only many everyday objects are connected to the Internet, but also have delegated powers to make purchase decisions. However, artificial intelligence algorithms that take these decisions are not usually located within the electronics of objects connected to the internet, but are in the cloud. This paradigm, then, brings up new questions in the tax area that this article analyses. In particular, we analyse the current definition and evolution of the legal concepts of Permanent Establishment and Connection Points –or nexus– in relation to the technological paradigm of the IoT.

Keywords:

taxation, new technologies, Internet of Things, permanent establishment, connection points, nexus

Article Details

How to Cite
Belda, Ignasi. “The tax concepts of permanent establishment and connection points in relation to the advent of the Internet of Things”. IDP. Internet, Law and Politics E-Journal, no. 32, pp. 1-13, doi:10.7238/idp.v0i32.3209.
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(c) Ignasi Belda, 2021

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Author Biography

Ignasi Belda, Universitat Oberta de Catalunya (UOC)

Ignasi Belda holds a doctorate in artificial intelligence and has been outstanding during his entrepreneurial career in the field of biotechnology. Dr. Belda has founded several biotechnological companies, such as Intelligent Pharma, and has received fifteen prizes throughout his career, most noteworthy among which is the Princess of Girona award in 2014. Dr. Belda has held various public positions of responsibility, such as for example general manager of Barcelona Science Park or vice president of APTE, the network of science and technology parks in Spain. Currently, Dr. Belda is working on a second doctoral thesis in tax law, having already completed his Master’s in taxation.

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