Antoni Bergas Forteza is a PhD Candidate and Assistant Lecturer of Public Law, Financial and Tax Law area at the University of the Balearic Islands. His lines of research are the international taxation, especially the study of the permanent establishment concept and the taxation of digital economy. He has also been member of different research projects dedicated to study the application of law to new technologies and author of different papers about local (Balearic Islands), national (Spain) and international taxation.