Seven Latin American countries stated reservations or positions in the recently published 2025 update to the OECD Model Tax Convention…
Seven Latin American countries stated reservations or positions in the recently published 2025 update to the OECD Model Tax Convention…
🌎 The University of Concepción in Chile (Universidad de Concepción) has recently released a new issue of its prestigious Revista de Derecho Tributario. It features six articles about themes ranging from tax avoidance to the non-deductibility of business expenses. The journal’s director is Marcelo Matus F.. Members of its editorial
Introduction What is true rarely needs to be insisted upon. We should always be mindful of explanatory statements that go on and on about the “benefits” of legislative propositions, or how they advance the interests of many different stakeholders, or how they are effective in supporting some stated policy goal.
🌎 The Brazilian Academy of Tax Law (ABDT – Academia Brasileira de Direito Tributário) has recently published a new issue of its prestigious journal, Revista Tributária e de Finanças Públicas. It contains 14 articles on themes that range from tax sovereignty to the taxation of the gaming industry. The journal
