GLOBTAXGOV

By Peter Hongler and Irma Mosquera The latest draft of the UN Framework Convention on International Tax Cooperation (UNFCITC) introduces several pivotal

La paradoja del patrimonio en el ámbito tributario ¿podemos tolerar que un gran patrimonio sea invisible?

The paradox of wealth in the tax field. Can we tolerate that a great wealth is invisible?

The UNFCITC and the Future of Mutual Administrative Assistance

Assessing the State of Play in the UN Framework Convention on International Tax Cooperation

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Fair tax competition vs. harmful tax competition

An insight on Global tax governance in the G20 and the OECD: What can be done?

The Future of ‘Significant Economic Presence’ in India

China, Special Economic Zones, and Tax Dispute Resolution

China versus the BEPS Project

What is the role of the EU in international tax law making?

Will BEPS Action 12 (mandatory disclosure) be the next minimum standard?

New tax intermediaries duties on cross-border arrangements: Are we achieving tax transparency at the expense of tax certainty?

EU Directive 2018/822: Opening Doors for a Common Cooperative Compliance System on Taxation?

Co-operative Compliance and International Assurance Programs