Spanish Abstract: Este artículo indaga sobre el uso ilícito de instrumentos de cobertura en negocios mineros internacionales, con la intención de transferir bases imponibles a otra jurisdicción o evitar o evadir obligaciones fiscales. Esta dividido en tres partes. Una Introducción, en la...

This paper aims to show the complexity of the content of the Mining Tax Law. It is a legal system that has multiple foundations and different elements. For example, it is linked to both Mining Law and Environmental Law; Public Law and Private Law, International Law and Constitutional Law. Its...

Portuguese Abstract: Resumo: O principal objetivo deste artigo é mostrar como as decisões da Corte Interamericana de Direitos Humanos trataram de questões tributárias com objetivos diferentes e em diferentes circunstâncias. A Carta Interamericana de Direitos Humanos não se refere...

This paper carries out a reflexion about a comparative perspective of tax competition in internal territorial tax regimes: Federal States and the European Union. For this, the author describes the phenomenon of tax competition, in general; then explain decentralization and federalism; then he...

The purpose of this paper is to show some general aspects of the regulation and taxation of the mining activity in the Area, which is constituted by the seabed and oceanic subsoil, beyond the limits of national jurisdiction. To do so, the authors give a brief exposition about how the UNaCLOS...