It has recently been argued in the international tax literature that the OECD Base Erosion and Profit Shifting project (BEPS) reflects and effectuates full taxation, namely an international norm that would suggest that all of a company's income should be taxed in places where it has real...

This contribution analyses the complexities and potential unintended outcomes that derive from the interaction between the GloBE rules and tax neutral regimes, namely regimes that ensure a single level of taxation at the level of the owners of an entity. Most notably, this chapter argues that...

In this article, the author analyzes the EU advocate general’s opinion in Vodafone Magyarország and explains how the analysis of a Hungarian telecommunications tax affects ongoing debates regarding the legality of digital turnover-based taxes unilaterally passed by member states. After...

We argue that the high revenue triggers in proposed digital taxes — including the recent Franco-German proposal for a digital advertising tax — may violate state-aid law and prohibitions on nationality discrimination in the Treaty on the Functioning of the European Union.We explain how both...

This paper analyses the impact of a recent decision of the the Swiss Federal Administrative Court [Bundesverwaltungsgericht] denying the disclosure of bank account data to the IRS in light of "group requests" made in application of Article 26 of the U.S.-Swiss Confederation DTT and the new FATCA...

This article analyses a proposal for a new regulation of the European Parliament and of the European Council, which objective is to establish new guidelines to improve the operation of the taxation systems in the European Union as well as to support the fight against tax fraud, tax evasion, and...

This paper provides a brief comparative analysis between the Controlled Foreign Corporations rules ("CFCs rules") in Latin American countries and in the United States, the pioneer country in developing this kind of anti-deferral rules in 1962. The author concludes that the effectiveness of the...

This paper analyzes the differences in legal nature between the common law concept of Agency and the civil law concept of Commissionaire in light of articles 5(5) and 5(6) of the OECD Model Tax Convention. The author contradicts the idea of interpreting the civil law concept of Commissionaire is...

FATCA is a US domestic tax policy that requires Foreign Financial Institutions around the world to provide the IRS information regarding their US clients. Recognizing this extraterritorial characteristic and the troubles associated with it, the US Treasury Department developed the...