In 1990, Colombia started a process of liberalization through which the traditional scheme of 'production towards domestic necessities' was left behind. In consequence, reforms in the tax, financial, foreign trade and constitutional systems took place. These reforms aimed at removing obstacles...

The 2000 United Nations Millennium Declaration and the 2008 financial crisis have resulted in governments and international organizations addressing the contribution of taxation to development.Political leaders in the G20 and G8 meetings addressed the importance for developing countries to...

The main objective of this paper is to analyze the current developments of international exchange of information taking into account the legitimacy of these instruments vis-á-vis the taxpayer including the protection of taxpayer's rights. The taxpayer rights addressed in this article are the...

This paper focuses on the regulatory frameworks that determine the conditions of access for foreign investors and the degree of control that national authorities can (or can no longer) maintain over land in sub-Saharan Africa

This article examines the international tax treaty policy of the Netherlands in respect of the negotiations of double tax conventions (DTCs) including the relevant parts of the Memorandum Tax Treaty Policy 2011 published by the Minister of Finance in the Netherlands. It further analyzes the DTC...

The aim of this paper is to assess the feasibility to introduce the OECD-BEPS measures to deal with aggressive tax planning in South America and Sub-Saharan Africa. The BEPS and its Action Plan have been developed by the OECD following the G20 mandate and it provides new international tax...

This article aims to analyse the multilateral action and instruments that have been and are being developed by the Organization for Economic Cooperation and Development (“OECD”) to enhance transparency and exchange of information and the Base Erosion Profit Shifting (“BEPS”) Project in...