Books – Published Articles

CRISTIAN E. ROSSO ALBA

Socio

crossoalba@rayrlaw.com
+ 54 11 3990 8602
vCard

Idiomas

Español – Inglés – Italiano

Libros
  • Guide To International Transfer Pricing, Woulters Kluwer Law & Business, coauthor del capítulo 3: Argentine Transfer Pricing Country Report.

  • Comercio Internacional e Imposición, coordinado por el Dr. Dr. Victor Uckmar. Ábaco Depalma, Buenos Aires, 2003. Autor del capítulo “Los problemas de elusión y evasión en transacciones internacionales en Argentina”.

  • Procedimiento Tributario, Ábaco Depalma, Buenos Aires, 2003. Autor del capítulo “Acción Declarativa de Certeza. Estado de incertidumbre y perplejidad”.

Artículos Publicados

 

  • Comentarios a casos jurisprudenciales del Tribunal Fiscal de la Nación, la Cámara Federal de Apelaciones y la Corte Suprema de Justicia de la Nación para el Periódico Económico Tributario publicado por La Ley, dirigido por Susana Camila Navarrine. 19.12.91, 28.1.92 y 18.5.92.
  • “La Corte Suprema de Justicia de Estados Unidos prepara una decisión con consecuencias fiscales internacionales”, publicado en el Periódico Económico Tributario, 15.06.94.
  • “An Inside Look at Argentina´s Tax Reform on Transfer Pricing”, Practical Latin American Tax Strategies, 2003, p. 1. Practical Latin American Tax Strategies, WorldTrade Executive, Inc.
  • “Promoción industrial en Argentina”, coautor, publicado en la Revista Impuestos, Tomo XLVI, p. 289.
  • “Objeciones constitucionales a la reforma de la ley de procedimiento tributario”, Periódico Económico Tributario, 17.03.92.
  • “Medidas cautelares contra decisions administrativas de la Dirección General Impositiva”, Revista Impuestos, Tomo VII, pág. 331.
  • “Financial Services Under the Value-Added Tax: The Argentine Experience” (1994; Harvard University Law School). Posteriormente publicado como “Taxation of Financial Services Under the Value-Added Tax: a Survey of the Alternatives and an Analysis of The Argentine Approach” en International Value Added Tax Monitor; International Bureau of Fiscal Documentation, Amsterdam, noviembre / diciembre, 1995, p. 335 y siguientes).
  • “Argentina: Tax and Operational Issues from New Forex Regime” Latin American Finance & Capital Markets, published by WorldTrade Executive, Inc., junio, 2002.
  • “Argentine Tax Reform Brings Fundamental Changes”, coauthor junto a Jorge Oría, Practical Latin American Tax Strategies, febrero, 2000.
  • “Argentina Issues Implementing Regs for Latest Tax Reform”, coauthor junto a Jorge Oría, Tax Notes Int’l, diciembre, 2000.
  • “BEPS, Precios de Transferencia y Commodities. Recomendaciones de la OCDE”, Doctrina Tributaria Errepar, XXXVII, julio, 2016 .
  • “Argentine Transfer Pricing Case Law: Landmark Decisions From 2017”, Tax Notes International, 15.1.18.
  • “Supreme Court Bans State Tax Discrimination”, en coautoría con Lucas Rosso Alba, Tax Analyst´s Worldwide Tax Daily y Tax Notes International.
  • “Revenue Service Issues New Regs for CbC Exchange”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 10.2.17.
  • “News Analysis: Argentine Court Aligns Transfer Pricing Decision With BEPS Standards”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International. 1.9.17.
  • “Congress Passes Tax Reform at Year-End”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 1.9.17.
  • “Inside the New Argentina-Chile Tax Treaty”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International. 11.7.16.
  • “Congress Passes Broad Tax Amnesty, Tax Reform Law”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 8.1.16.
  • “News Analysis: OECD, U.S. Policies Put Argentine Amnesty on Fast Track”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 13.6.16.
  • “Supreme Court Broadly Construes Tax-Free Reorganization Rules”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.5.16.
  • “Supreme Court Bans State-Tax Discrimination”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 28.3.16.
  • “New Government Relying on Tax Policy to Revive Economy”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 29.2.16.
  • “Government Issues Implementing Regs for Early Adoption of CRS”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 1.2.16.
  • “News Analysis: Argentina-Switzerland Tax Agreement Ends Tax Secrecy”, en coautoría con Fernanda Minetto, Tax Daily y Tax Notes International, 10.11.15.
  • “Recent Developments in Argentine Tax Treaty Law”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.10.15.
  • “Revenue Service Loses First Anti-Deferral Case”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 11.5.15.
  • “Supreme Court Upholds Validity of Export Taxes in Mercosur”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.2.15.
  • “Supreme Court Invalidates Asset Tax on Foreign Branches”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 5.1.15.
  • “Gross-Up Must Be Included in VAT Base for Imported Services, Court Says”, en coautoría con Lucía Ibarreche, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.9.14.
  • “Gross-Up Must Be Included in VAT Base for Imported Services, Argentine Court Holds”, en coautoría con Lucía Ibarreche, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 19.9.14.
  • “991 Taxpayers With Unreported Foreign Income Identified”, en coautoría con Juan Marcos Rougès, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 1.9.14.
  • “Court Ruling Erodes Export Tax Refunds”, en coautoría con Jean Anton, Tax Analyst´s Worldwide Tax Daily y Tax Notes International.
  • “Export Tax Unconstitutional, Supreme Court Holds”, en coautoría con Jean Anton, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 5.5.14.
  • “News Analysis: The New Argentina-Switzerland Income Tax Treaty”, en coautoría con Jean Anton, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 4.4.14.
  • “Government Reveals Main Focus of International Tax Audits”, en coautoría con Lucía Ibarreche, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 27.1.14.
  • “A Milestone Treaty Shopping Case From Argentina’s Tax Court”, en coautoría con Juan Marcos Rougès, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 23.10.13.
  • “Proposal Adds New Taxes on Distributions and Capital Gains”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.9.13.
  • “New Regime Grants Tax Incentives for Major Oil and Gas Investments”, en coautoría de Daniel Domínguez, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.7.13.
  • “Spanish and Chilean Agreements Invalid, Argentina Says”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 15.7.13.
  • “Government Eliminates Tax Haven Blacklist”, en coautoría de Juan Marcos Rougès, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 10.6.13.
  • “Ruling Expected on Validity of Export Taxes Under Mercosur Agreement”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 3.6.13.
  • “What to Learn From Transfer Pricing Controversies in Argentina”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 3.6.13.
  • “Electronic Filing of Transfer Pricing Report Now Mandatory”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.4.13.
  • “Revenue Service Reinforces Tax Rules on Outbound Payments”, en coautoría con Jean Anton, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 28.1.13.
  • “Argentina to Terminate Income Tax Treaties With Chile, Spain”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 23.7.12.
  • “Tax Authority Extends Reporting Obligations to Foreign Trusts”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.4.12.
  • “Argentina, Uruguay Announce Details of Pending TIEA”, en coautoría con Lucía Ibarreche, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 27.4.12.
  • “Argentina Terminates Provisional Application of Tax Treaty With Switzerland”, en coautoría con Lucía Ibarreche, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 13.2.12.
  • “Tax Penalty Amendments Move Through Congress”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 23.1.13.
  • “Supreme Court Reduces Taxpayer Burden in State Allocation Disputes”, en coautoría con Eduardo Aguilera, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 9.1.12.
  • “Argentina: 2011 Year in Review”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 20.12.11.
  • “Foreign Currency Purchases Now Subject to Revenue Service Approval”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 7.11.11.
  • “Transfer Pricing in Argentina — Timing of Commodity Export Pricing”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 24.10.11
  • “Transfer Pricing in Argentina — Timing of Commodity Export Pricing”, Worldwide Tax Daily: Practice Articles, 24.10.11.
  • “Supreme Court Sides With Plaintiff on Tax-Free Reorganization”, en coautoría con Daniel Domínguez, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 24.10.11.
  • “News Analysis: Argentina-Bermuda TIEA Latest Addition in Growing Network”, en coautoría con Maximiliano Cernello, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 14.9.11.
  • “New Transfer Pricing Compliance Regs Monitor Triangular Transactions”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 18.7.11.
  • “Revenue Service Planning Transfer Pricing Amendments”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.5.11.
  • “Court Limits Reduced Withholding Rate on Software Payments”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.5.11.
  • “Revenue Service to Clarify Transfer Pricing Issues”, en coautoría con Matías Lozano, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 6.12.10.
  • “Tax Authority Raises Personal Income Tax Threshold”, en coautoría con Lucía Ibarreche, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.7.10.
  • “Supreme Court Decides Milestone Cases Protecting Taxpayer Assets”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 5.7.10.
  • “Argentine Supreme Court Decides Milestone Cases Protecting Taxpayer Funds”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 28.6.10.
  • “Conflicting Transfer Pricing Decisions by Argentina’s Tax Court”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.4.10.
  • “Government Proposes Income Tax Reform”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.4.10.
  • “Tax Court Clarifies Scope of Financial Transactions Tax”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 12.4.10.
  • “Argentina: 2009 Year in Review”, en coautoría con Eduardo Aguilera, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.12.09.
  • “News Analysis: A Wider View of Argentine-Source Income”, en coautoría con Eduardo Aguilera, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 28.9.09.
  • “Transfer Pricing Analysis for Developing Countries: Reviewing Market Data”, en coautoría con Matías Lozano, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.9.10.
  • “Company Can Make Inflationary Adjustment for Tax Purposes, Argentine Supreme Court Says”, en coautoría con Eduardo Aguilera, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 18.8.09.
  • “Supreme Court Limits Municipalities’ Tax Powers”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 20.7.09.

    “Tax Adviser Network Reviews Latin American Corporate Taxes”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 15.7.09.

  • “Supreme Court Disqualifies Category of Cases Eligible for Review”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 8.6.09.
  • “Courts Favor Taxpayers in Intragroup Transaction Cases”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 18.5.09.
  • “Buenos Aires’ New Stamp Tax Triggered by Two Core Events”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.2.09.
  • “Government Announces Tax Breaks, New Amnesty”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.1.09.
  • “Court Clarifies Tax Treatment of Directors’ Fees”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 3.11.08.
  • “Tax Incentive for Securitization Structures Repealed”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 25.8.08.
  • “Argentina Publishes Denouncement of Treaty With Austria”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 4.8.08.
  • “Court Ruling Relies on Broad Interpretation of Source Concept”, en coautoría con Lucas Giardelli, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 14.7.08.
  • “Argentine Court Ruling Relies on Broad Interpretation of Source Concept”, en coautoría con Lucas Giardelli, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 8.7.08.
  • “Investment Tax Incentives in Force Until 2010”, en coautoría con Astrid Clausen, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.6.08.
  • “Court Clarifies Entrepreneur vs. Manufacturer for Tax Purposes”. En coautoría con Astrid Clausen, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.4.08.
  • “Agricultural Sector Protesting Export Tax Change”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 31.3.08.
  • “Court Clarifies Scope of VAT in Shell Case”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 4.4.08.
  • “Argentina: 2007 Year in Review”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 10.1.08.
  • “Congress Amends Income Tax Law for Individuals”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 3.9.07.
  • “Resolution Clarifies Application of Financial Transactions Tax”, en coautoría con Astrid Clausen, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.7.07.
  • “Tax Court Inconsistent on Deductibility of Expenses”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 9.7.07.
  • “New Biofuel Regulations Take Effect”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 28.5.07.
  • “Argentina Enacts Regulations for Biofuel Tax Incentives”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.5.07.

    “Tax Court Narrows Concept of Argentine-Source Income”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 14.5.07.

  • “International Taxation: Tax Court Overturns Transfer Pricing Assessment”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 1.5.07.
  • “Argentina-Russia Tax Treaty to Enter Into Force Soon”, en coautoría con Astrid Clausen, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 5.2.07.
  • “Argentina: Year in Review”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 3.1.07.
  • “Tax Incentives Would Spur Hydrocarbon Exploration”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 4.12.06.
  • “Guidance Issued on Irrevocable Capital Contributions”, en coautoría con Astrid Clausen, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 20.11.06.
  • “Argentina-Switzerland Tax Treaty Protocol Stirs Constitutional Debate”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.8.06.
  • “Government Offers Alternatives for Tax-Free Reorganizations”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.8.06.
  • “Argentina-Switzerland Tax Treaty Protocol Rekindles Constitutional Debate”, en coautoría con Florencia Ortiz published on 8.17.06 Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 17.8.06.
  • “Argentina Offers Alternatives for Tax-Free Reorganizations”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 15.8.06.
  • “Tax Office Clarifies Rules on Domestication of Foreign Firms”, en coautoría con Astrid Clausen, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.6.06
  • “Tax Court Overturns Ruling on Deductibility of Interest Expenses”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.5.06
  • “New Developments for Cross-Border Technology Transfers in Argentina”, en coautoría con Juan Manuel Soria, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 29.3.06.
  • “Government Introduces New Transfer Pricing Regulations”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 16.1.06.
  • “Argentina: Year in Review”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 9.1.06.
  • “Taxpayers’ Appeal Rights Broadened”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 17.10.05.
  • “Supreme Court Hears Dispute Over Municipal Taxation”, en coautoría con Juan Manuel Soria, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 17.10.05.
  • “Tax Court Rejects Company’s Debt Characterization”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 25.7.05.
  • “Argentine Tax Court Denies Company’s Debt Characterization”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 18.7.05.
  • “Tax Court Decision Clouds Depreciation Rules”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.5.05.
  • “Argentina: Recent Developments for Tax Structuring”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 4.5.05.
  • “Argentina Amends Rules on Funding Companies”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 7.3.05.
  • “Supreme Court Backtracks in Tax Refund Case”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 24.1.05.
  • “Argentina Ratifies Panama Transportation Tax Agreement”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 10.1.05.
  • “Argentina: 2004 Year in Review”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 3.1.05.
  • “Resolution Redefines Requirements for Tax-Exempt Corporate Bonds”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 1.11.04.
  • “Congress Approves Tax Incentives for Software Industry, Business Sector”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 27.9.04.
  • “Argentine Supreme Court Validates Stamp Tax Planning Strategy”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.6.04
  • “Decree Would Revise Transfer Pricing, Thin Cap Rules”, en coautoría con Florencia Ortiz, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 29.3.04.
  • “New Year Brings Several Tax Changes”, en coautoría con Mariela Sas, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 9.2.04.
  • “Argentina: 2003 Year in Review”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 7.1.04.
  • “Resolution Clarifies Foreign Business Registration”, published on 10.20.03 Tax Analyst´s Worldwide Tax Daily y Tax Notes International.
  • “Revenue Service Gains Information Exchange Powers”, published on 10.13.03 Tax Analyst´s Worldwide Tax Daily y Tax Notes International.
  • “Commodity Exporters See Threat in Argentine Transfer Pricing Proposal”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 15.9.03.
  • “New Tax Measures Target International Transactions”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.7.03.
  • “Argentine Government’s Proposed Tax Measures Target International Transactions”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 11.7.03.
  • “New Argentine Government Unveils Tax Reform Package”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.6.03.
  • “Argentina, Chile Sign Tax Treaty Protocol”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 12.5.03.
  • “Review of Federal, Local Tax Developments”, en coautoría con Carlos Von Der Heyde, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 31.3.03.
  • “Tax Aspects of Debt Restructuring in Argentina”, en coautoría con Matías Olivero Vila, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 10.2.03.
  • “New Year Brings VAT, Income Tax Changes to Argentina”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 27.1.03.
  • “Argentina: 2002 Year in Review”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.12.02.
  • “Ruling on Debt Securities Raises Question of Competent Authority”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.10.02.
  • “Government Builds Tax Increases Into Budget”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 30.9.02.
  • “Argentina’s Transition Government Builds Tax Increases Into Draft 2003 Budget Law”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 24.9.02.
  • “Argentine Treaty Framework Provides Opportunities for Nonresident Shareholders”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.8.02.
  • “Tax Officials Adopt New Technology Transfer Procedure”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 29.7.02.
  • “Tax Authority Extends Deadline for Submitting Transfer Pricing Reports”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 24.6.02.
  • “Personal Assets Tax on Nonresident Shareholders Takes Effect”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 10.6.02.
  • “Congress Extends Application of Personal Assets Tax”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 13.5.02.
  • “Government Introduces Second Set of Export Taxes”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 25.3.02.
  • “Budget Proposal Contains Raft Of Tax Measures”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 25.2.02.
  • “Argentina’s New President Pushes Through Tax Measures”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.1.02.
  • “New Leader in Argentina’s Revolving-Door Government Pushes Through Tax Measures”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 14.1.02.
  • “Argentina: 2001 Year in Review”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 31.12.01.
  • “Government Changes Income Tax, VAT Rules”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 12.11.01.
  • “Argentine Congress Approves Argentina-Norway Tax Treaty”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 1.10.01.
  • “Argentine Congress Approves Argentina-Norway Tax Treaty”, Worldwide Tax Treaties: News Stories, 1.10.01.
  • “Recent Legislation Will Broaden Tax Burden”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 10.9.01.
  • “Cavallo Announces New Tax Measures”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 16.7.01.
  • “Industry Incentives, New VAT Exemptions Approved in Argentina”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 18.6.01.
  • “Argentine President Enacts New Tax Measures to Shore Up Economy”, en coautoría con Jorge Oría, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 21.5.01.
  • “Argentina’s Congress Approves Emergency Economic Plan”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.4.01.
  • “Argentina Amends Tax Treaties With Germany and Italy, and Enacts New Pact With Malaysia”, en coautoría con Jorge Oría, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.2.01.
  • “Argentina Amends Tax Treaties With Germany and Italy, and Enacts New Pact With Malaysia”, en coautoría con Jorge Oría, Worldwide Tax Treaties: News Stories, 26.2.01.
  • “Argentina’s Tax Year in Review”, en coautoría con Jorge Oría, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.1.01.
  • “Worldwide Tax Overview: December 11, 2000”, Tax Notes International: News Stories, 12.12.00.
  • “Argentina Issues Final Implementing Regs for Latest Tax Reform”, en coautoría con Jorge Oría, Tax Notes International: Special Reports, 11.12.01.
  • “Argentina Issues Final Implementing Regs for Latest Tax Reform”, en coautoría con Jorge Oría, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 11.12.01.
  • “Worldwide Tax Overview: December 11, 2000”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, by Robert Schoenhaus and Robert Goulder, 11.12.00.
  • “Argentina Makes List of Low-Tax Jurisdictions”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.10.00.
  • “Argentina Issues New Regs on Binding Tax Rulings”, en coautoría con Jorge Oría, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.6.00.
  • “Argentina Issues Implementing Regs for Latest Tax Reform”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 8.5.00.
    “Argentina Issues Implementing Regs for Latest Tax Reform”, Transfer Pricing Expert: News Stories, 3.5.00.
  • “Argentina-Australia Income Tax Treaty Enters Into Force”, Worldwide Tax Treaties: News Stories, 27.3.00.
  • “Argentina-Australia Income Tax Treaty Enters Into Force”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 27.3.00.
  • “Argentina Issues Transfer Pricing Information Reporting Regulations”, Tax Notes International y Worldwide Tax Daily: News Stories, 27.12.99.
  • “Argentina’s Congress Overrides Presidential Vetoes of Tax Reform Act”, en coautoría con Jorge Oría, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 20.9.99.
  • “Argentina-Belgium Income Tax Treaty Enters Into Force”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 6.9.99.
  • “Argentina-Belgium Income Tax Treaty Enters Into Force”, Worldwide Tax Treaties: News Stories, 6.9.99.
  • “Argentine Tax Reform Triggers Controversy Regarding Effective Date”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 19.7.99.
  • “Argentina Enacts New Tax Reform Law”, en coautoría con John A. Mcless, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 19.1.99.
  • “Argentine Professionals Question VAT Treatment of Covenants Not to Compete”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 22.11.98.
  • “Argentine Professionals Question VAT Treatment of Covenants Not to Compete”, Worldwide Tax Daily: News Stories, 17.11.98.
  • “Argentina’s Comprehensive Tax Reform Sent to Congress”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 8.6.98.
  • “Argentina’s Comprehensive Tax Reform Sent to Congress”, Worldwide Tax Daily: News Stories, 4.6.98.
  • “Argentina’s Minister of Finance Announces Comprehensive Tax Reform”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 9.3.98.
  • “Argentina’s Minister of Finance Announces Comprehensive Tax Reform”, Worldwide Tax Daily: News Stories, 5.3.98.
  • “Argentina Implements Tax Rules on Sale and Leaseback Agreements”, Worldwide Tax Daily: News Stories, 9.12.97.
  • “Argentina Implements Tax Rules on Sale and Leaseback Agreements”, 7 Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 7.12.97.
  • “Argentina Approves Treaties With Denmark and Belgium”, Worldwide Tax Treaties: News Stories, 22.9.97
  • “Argentina Approves Treaties With Denmark and Belgium”, Tax Notes International: News Stories, 22.9.97.
  • “Argentina Approves Treaties With Denmark and Belgium”, Worldwide Tax Daily: News Stories, 16.9.97.
  • “Argentina Passes Tax Compliance Legislation”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 29.6.97.
  • “Argentina Passes Tax Compliance Legislation”, Worldwide Tax Daily: News Stories, 24.6.97.
  • “Argentine Supreme Court to Decide Stamp Tax Case”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 26.5.97.
  • “Argentine Supreme Court to Decide Stamp Tax Case”, Worldwide Tax Daily: News Stories, 15.5.97.
  • “Argentine Supreme Court of Justice to Decide Stamp Tax Case”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 11.5.97.
  • “Argentine Government Extends Exemptions for Securitization Structures”, Tax Analyst´s Worldwide Tax Daily y Tax Notes International, 2.3.97.
  • “Argentine Government Extends Exemptions for Securitization Structures”, Worldwide Tax Daily: News Stories, 26.2.97.
  • “Argentina Approves Tax Treaty With United Kingdom”, published on 2.10.97 Tax Notes International: News Stories.
  • “Argentina Approves Tax Treaty With United Kingdom”, Worldwide Tax Treaties: News Stories, 3.2.97.
  • “La reglamentación de los precios de transferencia a la luz de las recomendaciones de la OCDE”, en coautoría con Juan Marcos Rougès, La Ley, 2019-C, 18.6.19.