The globalization of markets and the competition for revenue collection and capital flows (II)

The globalization of markets and the competition for revenue collection and capital flows (II)

In the last three decades, the expansionary globalization had the effect of deepening the model described in our previous posts. 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. [...]

International treaties to avoid double taxation and bilateral agreements on exchange of information on tax matters (I)

International treaties to avoid double taxation and bilateral agreements on exchange of information on tax matters (I)

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 on the relations between subjects, facts and their territory, defining in this way, when an act was [...]