Carlos Protto

Director of International Tax Relations, Argentine Ministry of Economy

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Carlos Protto (Director of International Tax Relations, Argentine Ministry of Economy ) , Mirna Screpante (International Tax Manager at Greentube GmbH and Tax Lecturer at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business)

Non-taxation of technical assistance under Art. 12 Double Tax Treaty Argentina-Japan: a multiple unintended cascade activation of the Most Favored Nation Clause?

November 2, 2022

i. The problematic In June 2019, the Japanese and Argentine governments signed a Double Tax Convention for the Elimination of Double Taxation on Income Taxes and the Prevention of Tax Evasion…