A Spanish proverb in disuse says, “You may have lawsuits and win them” (Pleitos tengas y los ganes).  According to the Cervantes Institute’s, the key idea is of the saying is “Loss” and it refers to “the significant losses that carry a lawsuit whether you win or not, for though…

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The PPT, the BEPS Inclusive Framework and MLI 1. Background Action 6 of BEPS introduced the principal purpose test (PPT) as one of the Minimum Standards to be implemented by the countries participating in the BEPS Inclusive Framework. The PPT has been also introduced in the Multilateral Instrument (MLI) in…

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Transfer pricing and international taxation have gained importance in recent years in the area of taxation because of the major changes and developments that have arisen from the BEPS [1] project of the Organization for Economic Co-operation and Development (OECD). These changes have also affected Latin American countries and other…

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Organizations seek an effective and efficient implementation of their strategy in order to achieve a competitive advantage and maximum financial performance. The Project Management Institute® (PMI), in its study “Pulse of the Profession® Success in Disruptive Times”, identifies that organizations waste 9.9 cents of every dollar due to poor project…

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I intend to share with you some ideas regarding the real causes of tax evasion. It is very important for every country to be aware of the causes of a phenomenon as complex as tax evasion, since it is the only way to find a strategy for combatting it. The…

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An interesting exercise which I am in the habit of doing at the end of the day is to ask myself how capable  have I been for making someone’s life easier or more difficult, regardless of the reason or sensation I have obtained therefrom. I thought about it when I…

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