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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