Information Technology

Digital Taxation in Peru and Tax Treaties

Returning to a global vision of the analyzed matter, it should be noticed that in its long path to becoming an OECD member, Peru closely follows the discussion progress towards a global solution to tax challenges arising from digitalization. Nevertheless, Peru has not stablished yet unilateral tax measures to levy high digitalized services especially in the context of B2C services, but the intention is present according to a later comment.

Through Her Lens: Phenomenal Views on Intellectual Property Rights

The International Women’s Day is an opportune time to recognise and celebrate female scholars. This post spotlights five female scholars of African descent, Professor Ruth Okediji, Professor Olufunmilayo Arewa, Professor Caroline Ncube, Dr Amaka Vanni and Dr Chijioke Okorie, for their outstanding contributions to the multifaceted and often esoteric intellectual property rights (IPRs) debates

Intellectual Property and Innovation for National Development: Lessons from South Africa

This essay will briefly highlight some key policy and legal steps South Africa (SA) has adopted to take advantage of the gains of IP and innovation for its national development. It will then draw lessons from that experience that IP negotiations in the AfCTA can benefit from.