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…
The Argentine 2017 proposed income tax amendment: A misstep averted just before reaching the edge of the cliff
1. Background
1.1. International context
The post-BEPS international tax scenario shows…
As widely reported, the signing ceremony of the Multilateral Convention to implement tax treaty related measures to prevent Base Erosion and Profit Shifting ("MLI") took place on 7 June 2017, in…
1. The international context: OECD giant steps towards international transparency
Last year OECD released its Update on Voluntary Disclosure Programs: A pathway to tax compliance, a renewed edition…
