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Kluwer International Tax Blog
mirnascrepante

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
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2 articles available

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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…

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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)
Formulaic (or Formulary?!) Apportionment Wearing Value Creation Clothes: Is the Wolf Dressed in Sheep´s Clothing?
September 10, 2019

Nothing changed but the change Despite several changes were introduced to Chapter I and Chapter VI of the 2017 OECD Guidelines on intangibles in accordance with Actions 8-10 BEPS Final Reports to…

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