Guillermo O. Teijeiro

BEPS' input to a fascinating discussion Taxation is the unrivaled field of law where public interest (attending state goals towards the population’s needs as a whole), in one hand, and private wealth…

Massive leaks of information on offshore activity like the Panama Papers illustrate the need for an enhanced global tax cooperation with an improved and deeper interjurisdictional information sharing…

A critical appraisal of the EU Switch Over Rule and the Indian Equalization Levy At present, it is unavoidable to recognize that the international tax scenario is in transition to a much more inter…

Lessons to LatAm from recent developments of one of the oldest tax treaty networks in the region The final outcome of Action 6, BEPS, posses the query of adopting the principal purpose test (PPT)…

A Latin American Perspective Until very recently tax risk management concepts were quite stable. The over-riding principle in this area was and still is that tax risk is best managed by the…

Taxation is undoubtedly the unrivaled field where public interest needs and individual rights most evidently confront to each other. Until the second part of the last decade, the principle of reserve…

An open door for emerging economies or the beginning of the end in international tax co-ordination In an article published earlier this year,[1. Teijeiro, Opening the Pandora’s Box in the…

In a globalized economy, financial crimes --including tax crimes-- threaten the strategic, political and economic interest of developed and developing countries as well, and undermine confidence in…

On august 7, 2015, OECD released its Update on Voluntary Disclosure Programmes: A pathway to tax compliance, a renewed edition of the survey published in 2010, aimed at providing guidance to…