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The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications
Certain parts of the international tax system are largely unexplored from a structural perspective. One prominent example is the asymmetric tax treaty network, i.e. the network that consists ofExpand
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Transfer Pricing Disputes in Argentina
This piece aims to answer two main questions. First, what has been the evolutionary pattern of transfer pricing regulations in Argentina since the inception of corporate income taxation in 1932?Expand
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The International Tax Regime and the BRIC World: Elements for a Theory
The global economy’s centre of gravity is shifting. Emerging and developing countries have been contributing over 50% of the global GDP since the onset of the 21st century, which is unprecedentedExpand
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Patterns of Tax Treaty Disputes: A Global Taxonomy
This chapter offers the first global taxonomy of treaty dispute patterns emerging in the almost first 100 years of the international tax regime (ITR). The time and space dimensions of the taxonomyExpand
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A Global Analysis of Tax Treaty Disputes (Cambridge University Press)
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by country and thematicExpand
The Arm's Length Standard in the 21st Century: A Proposal for Both Developed and Developing Countries
One recurring question concerning how legal commands should be formulated in a legal system involves whether commands should take the form of rules or standards. The policy option that is at the coreExpand
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