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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No Taxation Without Automation

The persistent survival of the arm’s length standard: a different view on the FIAT and Starbucks decisions

The Importance of International Cooperation Between Tax Administrations

International Trade and International Tax Law: Are They Really Worlds Apart? A Comparison Between Peer Review Mechanisms in the WTO and the OECD

What does the PPT say about Global Tax Governance?

A reflection on the ATI/ITC Tax and Development Conference 2019

The Uruguayan “lock rule”: premonition of OECD/G20 Inclusive Framework on BEPS’s “GloBE proposal – Pillar Two”?

UN tax committee gets a boost through new working methods

Does the principal purpose test (PPT) throw tax certainty to the winds?

Conference report – How countries learn to tax; Complexity, legal transplants and legal culture