1. IntroductionEarlier this year, the 2024 update of the OECD Investment Tax Incentives Database (ITID) was published. The ITID provides useful information on the design, eligibility and governance…
One strategic response of countries to the Global Minimum Tax (the GloBE rules) would be restructuring their tax incentives. The top-up tax effectively nullifies any tax incentive that brings the…
1. Background
1.1 An overview of current tax proposals
The Omnibus Bill (Ley de Bases y Puntos de Partida para la Libertad de los Argentinos, the Bill) is a multi-purpose, comprehensive legislative…
Welcome to the latest tax podcast in the International Law Talk series. During a series of podcasts, Wolters Kluwer will bring you the latest news and industry insights from thought leaders and…
