PUBLICACIONES
The Technological Revolution of VAT in Europe: When Artificial Intelligence Redefines...
Today I chose not to write about OECD Pillar One or Pillar Two, nor about corporate income tax reforms. I’m taking a brief pause...
EU Signals “Side-by-Side” Pillar 2 Carve-Out: Can the U.S. Be Exempted?
The debate over how the U.S. tax regime should interact with the OECD-driven Pillar 2 global minimum tax has escalated sharply in October 2025....
“The One, Big, Beautiful Bill”: SEASON 2 – Now streaming …...
As vacation days approach and we yearn for the warm and sunny heat typical days, I find myself entertained by the US administration, which...
“The One, Big, Beautiful Bill” by the US administration is a...
On May 22, 2025, the US House of Representatives passed a bill with amendments to the Internal Revenue Code (“IRC”) which includes the proposed...
OECD welcomes the New Year with New Rules and New Documents...
January marks the New Year, where we all start new chapters, resolutions, and objectives. Most of us barely returned from the Holidays to see...
Royalties, patents, inventions, trademarks – time to go back home. Repatriation...
On October 9, 2024, the Internal Revenue Service (“IRS”), released the final regulations under the Internal Revenue Code (“IRC”), section 367(d) on certain repatriations...
Everything can be nomad except taxes: myth or reality?
How many of you thought of working from a paradisiac island with a view to the infinite blue sea? Maybe you are a mountain...
The final survey is closed: No BENEFIT from the BEFIT
Every new year marks the new beginning of something or the closure of something else. January 2024 has been a month in which the...
A step-by-step guide on reaching the A-“Spot” of Pillar One
Did you know that Pillar One and Pillar Two continue to have much ink spilled in the international tax community? The OECD released papers...
The new Implementing Regulation on Foreign Subsidies
Summer is here, so are vacation days for most of us. As we are dreaming about how we will be spending the next sunny...









