Harmful tax competition

Harmful tax competition

The globalization of markets In the last three decades, the expansionary globalization has deepened its model. A great growth of transnational transactions was accompanied by the rise of e-commerce. This increased exponentially the types of contracts and the possibility of concluding them between companies and people physically distant from each other. It also allowed the [...]

Trick or treating

Trick or treating

  International treaties to avoid double taxation and bilateral agreements on exchange of information on tax matters In accordance with the evolution of legal doctrine and jurisprudence, the domestic law of the different countries gradually adopted principles on fundamentals, limitations and guarantees in matters of taxation. In exercise of its sovereign power, each state legislated [...]