Rising to the challenge

Rising to the challenge

Reducing tax treaty abuse and clamping down on base erosion and profit shifting by multinational companies are the objectives at the core of a new OECD multilateral tax treaty that is the first of its kind to propose changes to multiple existing treaties. Corina Laudato, head of Argentina’s Mitrani Caballero Ojam & Ruiz Moreno’s tax practice, comments on the consequences for tax practitioners

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