UF Law Scholarship Repository

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Introduction: A Tribute to Michael K. Friel
Yariv Brauner

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In Lieu of GILTI: Excessive Unrepatriated Earnings
Christine A. Davis

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Education Has Been "Dumbed Down" in Tax Reform
Melanie McCoskey and Doron Narotzki

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Focus on the Facts
Shay Menuchin

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The Future of Profit Splits
Debora de Souza Correa Talutto

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Simplification in Transfer Pricing: A Plea for the Enactment of Rebuttable Predetermined Margins and Methods Within Developing Countries
Aitor Navarro

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On the Fragility of the International Taxation Legal System
Monica Victor

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Mayday—Brexit
Bertil Wiman

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The Latin American Opposition to Mandatory Arbitration in Tax Treaties: Origins, the Calvo Doctrine, and a Reappraisal
Yariv Brauner

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Time for a U.S.–Brazil Tax Treaty
Luis Eduardo Schoueri and Gustavo Lian Haddad

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Is Argentina Ready for the New International Tax Era?
Axel A. Verstraeten

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Main Tax Policy Matters for Establishing Chile as a Regional Operative Investment Hub
Hugo Hurtado and Jaime Del Valle

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The War Triggered by a Ten Cents Tax on Natural Resources
Alvaro Villegas Aldazosa

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Taxing Cross-Border Services: Two LATAM Experiences and a Couple of Conclusions for the (Developing) World
Andrés Báez Moreno

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Taxpayers' Rights: Comparative Analysis of the United States of America and the Latin American Institute of Tax Law (ILADT)
Andres E. Bazó