Latin America

4 articles available

Abridged comments for a regional appraisal and possible outcomes to implementation 2010-2020: A Decade of Profound Changes in International Taxation Following the world financial crisis, the…

A couple of days ago, in the last weekly session of the Indiana-Leeds Summer Tax Workshop, I attended the presentation of a fascinating paper by Steven A. Dean (A Constitutional Moment in Cross…

Equality is one of the core values of modern democratic societies. It is no accident that equality featured in opening preamble to the United States Declaration of Independence in 1776 and the first…

A. Where are we? A worldwide and LATAM picture A current worldwide picture of unilateral initiatives developed on the direct taxation of the digitalized economy includes at least the following paths:…