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View article: Tax Information Exchange Agreements and the Prohibition of Retroactivity
Tax Information Exchange Agreements and the Prohibition of Retroactivity Open
This article presents a study of the retroactive application of tax information exchange agreements (TIEAs) in Brazil, Colombia, South Africa and Uruguay, with a view to articulating policy recommendations for similar emerging economies. C…
View article: Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency
Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency Open
The aim of this article is twofold. The first aim is to provide a comparative overview of the domestic anti-avoidance rules with specific reference to Brazil, Colombia, South Africa and Uruguay to evaluate the application of these rules to…