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...

In this article, the author provides an early analysis of the recently released OECD proposal for a unified approach under pillar 1, recognizing that an approach like that appears to be in principle preferable when compared with unilateral state measures such as digital services taxes

The benefits of a tax treaty are generally granted to persons who are residents of one of the Contracting States. The determination of such tax residence status is, however, not always an easy task and is particularly problematic in relation to entities whose tax characterisation differs from...

This article argues that the “saving clause” provision introduced in the 2017 OECD Model conflicts with the entitlement to double taxation relief under Article 23 OECD Model, especially in cases involving the use of hybrid entities. Although this issue is pragmatically solved in the new...