We are facing a new era in the international tax system. Even though we have achieved consensus in many areas, adopting multilateral solutions or standardizing by establishing minimum standards, we are also facing unilateral measures due to a lack of consensus in other very sensitive areas. Argentina’s approach toward the international tax system has always been very dependent on the local politics. In very recent years, the objective of becoming a member of the OECD has made Argentina its best student. But it has not always been this way. To understand if Argentina is ready to face the new era that the international tax system is going through, we will review four relevant—and capriciously chosen—aspects of Argentine international tax rules, taking into account the evolution, current situation, and effects. We will analyze the tax treaty network, transparency policy, CFC rules, and taxation of digitaleconomy.
Towards an Observatory for Network Transparency Research