Editorial theme
Pillar Two
Legal and strategic analysis of the UTPR and the reshaping of the global tax architecture.
The Challenge of the Undertaxed Profits Rule (UTPR) in the Framework of Tax Treaties
An analysis of legality, tax sovereignty and treaty override.
Alfredo MartínezThe OECD “Side-by-Side” Package (Pillar Two): Reconfiguring the Global Tax Architecture
A critical account of the changes redefining international tax coordination.
Alfredo Martínez
