Browsing Institutt for offentlig rett by Author "Schoueri, Luis Eduardo"

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  • Tax information exchange agreements and the prohibition of retroactivity 
    Passalacqua, Anna B. Scapa; Mazz, Addy; Pistone, Pasquale; Quinoñes, Natalia; Roeleveld, Jennifer; Schoueri, Luis Eduardo; Zimmer, Frederik (Journal article / Tidsskriftartikkel / PublishedVersion; Peer reviewed, 2018)
    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 ...
  • Tools used by countries to Counteract Aggressive tax planning in light of transparency 
    Valderrama, Irma Mosquera; Mazz, Addy; Schoueri, Luis Eduardo; Quinones, Natalia; West, Craig; Pistone, Pasquale; Zimmer, Frederik (Journal article / Tidsskriftartikkel / PublishedVersion; Peer reviewed, 2018)
    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 ...