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 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...

In their discussions on corporate income tax systems the International Organizations OECD, UN, IMF and World Bank, Supranational Organizations, Non-Governmental Organizations, associations of practitioners and Governments often refer to the concept of fairness without proper definition of what...

At the end of the 1980's Latin American countries started a process of liberalization through which the traditional scheme of “production towards domestic necessities” was left behind. In Latin America different reforms in areas such as tax law, financial (banking) law, foreign trade law and...