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Posts published in “South America”

The Future of Transfer Pricing in Brazil

Article by: Sergio André Rocha (Rio de Janeiro State University, Sergio André Rocha Advocacia & Consultoria Tributária) In 2017, Brazil sent a formal request to…

Justice in International Tax Law

Article by: Peter Hongler (University of St.Gallen) Only 38 years ago, the great German scholar Klaus Tipke wrote that the term “justice” has rarely been…

International Taxation of E-commerce Business Income

Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured…

Double Tax Treaties: An Introduction

Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current…