A number of regional trade agreements (RTAs) include investment protection provisions that may limit a country’s ability to change tax measures. This limitation could raise concerns for States as regards the recently agreed global minimum tax under the Global Anti-Base Erosion (GloBE) Rules,...

Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid...

In this article, the author analyses whether existing international instruments - OECD, regional regulations - EU, and domestic data protection laws - Brazil, effectively safeguard taxpayers’ rights to data protection, particularly in automatic exchange of information procedures.Ongoing...

The Anti-Tax Avoidance Directive (ATAD) is often regarded as an extraordinary piece of EU legislation in that it does not grant benefits, but obliges Member States to fight abusive practices. The scope of the Directive is limited to taxpayers “subject to corporate tax in one or more Member...