17.01.2023

Type: Abreu News

Paper on Spotify and international taxation wins the 5th edition of Abreu Advogados’ Law and Technology Award

Daniel Tavares Lopes was the winner of the 5th edition of the Law and Technology Award, promoted by Abreu Advogados’ Knowledge Institute. The candidates answered the following question: “Startup Cases. How do Technology Companies Challenge the Law? Uber, Airbnb, Spotify, among others, were born as startups and challenged the status quo. Choose a startup and critically analyse the disruption caused in the legal environment.”

Daniel Tavares Lopes graduated in Law Faculdade de Direito da Universidade de Coimbra and is currently attending the Master’s in Legal and Political Sciences at the same institution. He presented the work “Require for International Tax Law: the disruptions caused by companies in the Digital Economy. The particular case of Spotify”, which analyzes the new problems brought to international taxation by the dematerialization that has been operated by the digital economy. Based on the example of Spotify, the text reflects on the convenience of taxing where value is created.

The applications were analysed by a jury composed of Armando Martins Ferreira, partner at Abreu Advogados, Helder Galvão, Of Counsel at Abreu Advogados, Luís Barreto Xavier, President of the Abreu Advogados’ Knowledge Institute, e Ricardo Henriques, partner at Abreu Advogados..

“Startups have a very relevant disruptive role in the economy and also in the law. Daniel Tavares Lopes analysed the case of Spotify and, revealing critical thinking, discussed the challenges that new business models pose to the tax system and the need for new solutions”, explains Luís Barreto Xavier, Of Counsel for innovation at Abreu Advogados and president of the Knowledge Institute of Abreu Advogados. Daniel Tavares Lopes receives a cash prize of €1,000 and, like previous winners, will start his professional internship at Abreu Advogados in September 2023.

Abreu Advogados’ Knowledge Institute has been developing several initiatives on Law and Technology. In addition to the “Law and Technology Award”, in 2022, for the 4th consecutive year, it promoted the “Lisbon Law & Tech”, one of the main international events on Law and Technology, with the participation of some of the world’s leading experts on these topics.

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