The Argentina Supreme Court of Justice has recently issued a significant decision that sheds light on a longstanding and highly debatable issue in the area of tax free reorganisations. Guillermo Teijeiro of Negri & Teijeiro Abogados analyses the conditions that need to be complied with when reorganisations take place within the same economic group.
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Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard