Betty Graciela Andrade Rodrigues


Tomás y Valiente fellow


Taxation of the digital economy: Towards fairer global taxation



Betty Andrade Rodríguez is a lawyer, summa cum laude, by the Universidad Católica Andrés Bello, Specialist in Tax Law and Doctor in Sciences, mention in Law by the Universidad Central de Venezuela (Ph.D. endorsed by the Universidad Abat Oliba CEU). Assistant Professor and Associate Professor by ANECA and Associate Professor at the Universidad Católica Andrés Bello. She has been a postdoctoral researcher and Senior Research Associate at International Bureau of fiscal Documentation, conducting research in the areas of taxpayer rights protection, international taxation, and taxation of the digital economy, where she was Managing Editor on the Global Tax Treaties Commentaries. She has lectured at the University of Amsterdam, the Universidad Panamericana and the University of Cape Town, as well as in various international forums. Arbitrator and judge of the International and European Tax Moot Court Competition at KU Leuven. Honourable mention of the ACPS Award for her Ph.D. thesis. She has published almost 60 papers including journal articles, book chapters and a self authored book.



Research project 

The project aims to review and analyse the legal impact of the digitalisation of the economy on taxation, especially in the field of direct taxation of individuals and corporations. It includes the analysis of aspects such as the definition of the jurisdictions with nexus to tax digital activities, the mechanisms that should be implemented to rule and collect such taxes, the taxation of teleworking, the use of big data in the administration of taxes, the fight against tax abuse and fraud and the protection of taxpayers’ rights within this new dimension of taxation. The proposal aims to carry out an analysis of the legislative, administrative and judicial solutions adopted from an international, European and comparative law perspective, encouraging the exchange of different global visions. This study should include the monitoring of the finalisation and implementation of the two-pillar OECD/G20 project on the digitalisation of the economy, identifying areas of conflict and possible applicable optimisations.



Selected publications

- 2022. “Is it feasible to claim the legal professional privilege in tax matters? An analysis of the exceptions to the mandatory disclosure rules”, Quincena Fiscal 21, disponible en línea.

- 2022. “Article 12B-Income from automated Digital Services (UN Model)”, en Betty Andrade Rodriguez, Global Tax Treaty Commentaries, International Bureau of Fiscal Documentation, disponible en línea.

- 2021. “Developing Countries and the Proposed Article 12B of the UN Model: Some Known Unknowns”, International Tax Studies, 6, 4, pp. 2-23.

- 2020. “A Look at Tax Sparing Clauses in the 21st Century as Tools for the Implementation of Tax Incentives from the Perspective of Developing Countries”. International Tax Studies, 3, 7, pp. 2-26.

- 2019. “Los Derechos Humanos frente a la Imposición a la Renta de las personas naturales: un análisis de Moritz v. Commissioner”, Praxis de La Justicia Fiscal y Administrativa, 26, Tribunal Fiscal de Justicia Administrativa, pp. 7-34.


29/05/2018 - 31min 23s - Anglais