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22 Fla. Tax Rev. 912 (2018-2019)
Is Argentina Ready for the New International Tax Era?

handle is hein.journals/ftaxr22 and id is 926 raw text is: FLORIDA TAX REVIEW Volume 22 2019 Number 3 IS ARGENTINA READY FOR THE NEW INTERNATIONAL TAx ERA? by Axel A. Verstraeten* ABSTRACT We are facing a new era in the international tax system. Even though we have achieved consensus in many areas, adopting multilateral solu- tions or standardizing by establishing minimum standards, we are also facing unilateral measures due to a lack of consensus in other very sen- sitive 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 under- stand if Argentina is ready to face the new era that the international tax system is going through, we will review four relevant-and capri- ciously 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 dig- ital economy. * Axel A. Verstraeten, tax lawyer at Estudio Levene; LL.M. in International Taxation, University of Florida (2008). 912

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