Latin America

3 articles available

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…

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…

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…