Books – Published Articles

Cristian E. Rosso Alba

Partner

crossoalba@rayrlaw.com
+ 54 11 4877-7005

Language

Spanish - English - Italian.

VCard
Books
  • Guide To International Transfer Pricing, Woulters Kluwer Law & Business, co-author of chapter 3, Argentine Transfer Pricing Country Report
  • International Commerce and Imposition, 2003, Book Coordinated by Dr. Victor Uckmar. Publisher Abaco from Rodolfo Depalma. Author of the chapter on the topic “The problems of evasion and avoidance in international transactions in Argentina”.
  • Tax Procedure, 2003, Co-authored book. Publisher Abaco, from Rodolfo Depalma. Author of the chapter on “Declaratory judgments for tax controversies: state of uncertainty and perplexity”.
Published Articles in the Tax Field (Domestic and International Tax)

 

  • Commentaries to tax case law from the National Tax Court, the Federal Court of Appeals and the National Supreme Court; for the “Economic Tax Journal” published by “La Ley”, directed by Dra. Susana Navarrine; 19.12.91, 28.1.92 and 18.5.92.
  • “United States Supreme Court of Justice prepares a decision of international tax consequences” for the “Economic Tax Journal” published by “La Ley”, 15.06.94.
  • “An Inside Look at Argentina´s Tax Reform on Transfer Pricing”, Practical Latin American Tax Strategies, December 2003, p. 1. Practical Latin American Tax Strategies, WorldTrade Executive, Inc.
  • “Industrial Promotion in Argentina: Law 23.614 Analysis” (Co-author. Tax Law Magazine, Volume XLVI, p. 289).
  • “Constitutional Law objections to Tax Procedural Reforms”, for the “Economic Tax Journal” published by “La Ley”, 17.03.92.
  • “Legal injunctions against administrative decisions from the Argentine Revenue Service”; published at the Tax Law Magazine, Volume VII, p.331.
  • “Financial Services Under the Value-Added Tax: The Argentine Experience” (1994; Harvard University Law School; later published as “Taxation of Financial Services Under the Value-Added Tax: a Survey of the Alternatives and an Analysis of The Argentine Approach” in The International Value Added Tax Monitor; International Bureau of Fiscal Documentation, Amsterdam, The Netherlands, November/December, 1995, p. 335 and following).
  • “Argentina: Tax and Operational Issues from New Forex Regime” Latin American Finance & Capital Markets, published by WorldTrade Executive, Inc., June, 2002.
  • “Argentine Tax Reform Brings Fundamental Changes” co-author with Oría, Jorge, Practical Latin American Tax Strategies, February 2000, p. 9.
  • “Argentina Issues Implementing Regs for Latest Tax Reform” co-author with Oría, Jorge, Tax Notes Int’l, December, 2000.
  • “BEPS, Transfer Pricing and “Commodities”: OECD recommendations”, Tax Doctrine ERREPAR (DTE) XXXVII, July, 2016 .

    Regular contributions to Bloomberg BNA-Transfer Pricing Forum http://www.bna.com/transfer-pricing-forum; from 2010 to present.

  • Argentina’s correspondent for the journal Tax Notes International, from the United States. In such capacity, it is worth highlighting the following publications:
  • “Argentine Transfer Pricing Case Law: Landmark Decisions From 2017”, published on 1.15.18 at Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Supreme Court Bans State Tax Discrimination”, published on 12.18.17 at Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucas Rosso Alba..
  • “Revenue Service Issues New Regs for CbC Exchange” published on 10.2.17 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “News Analysis: Argentine Court Aligns Transfer Pricing Decision With BEPS Standards”, published on 9.1.17 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Congress Passes Tax Reform at Year-End”, published on 1.9.17 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Inside the New Argentina-Chile Tax Treaty”, published on 11.7.16 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Congress Passes Broad Tax Amnesty, Tax Reform Law”, published on 8.1.16 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “News Analysis: OECD, U.S. Policies Put Argentine Amnesty on Fast Track”, published on 6.13.16 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Supreme Court Broadly Construes Tax-Free Reorganization Rules”, published on 5.30.16 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Supreme Court Bans State-Tax Discrimination”, published on 3.28.16 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “New Government Relying on Tax Policy to Revive Economy”, published on 2.29.16 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Government Issues Implementing Regs for Early Adoption of CRS”, published on 2.1.16 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “News Analysis: Argentina-Switzerland Tax Agreement Ends Tax Secrecy”, published on 11.10.15 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with María Fernanda Minetto.
  • “Recent Developments in Argentine Tax Treaty Law”, published on 10.22.15 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Revenue Service Loses First Anti-Deferral Case”, published on 5.11.15 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Supreme Court Upholds Validity of Export Taxes in Mercosur”, published on 2.2.15 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Supreme Court Invalidates Asset Tax on Foreign Branches”, published on 1.5.15 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Gross-Up Must Be Included in VAT Base for Imported Services, Court Says”, published on 9.22.14 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucía Ibarreche.
  • “Gross-Up Must Be Included in VAT Base for Imported Services, Argentine Court Holds”, published on 9.19.14 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucía Ibarreche.
  • “991 Taxpayers With Unreported Foreign Income Identified”, published on 9.1.14 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Juan Marcos Rougés.
  • “Court Ruling Erodes Export Tax Refunds”, published on 7.14.14 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jean Anton.
  • “Export Tax Unconstitutional, Supreme Court Holds”, published on 5.5.14 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jean Anton.
  • “News Analysis: The New Argentina-Switzerland Income Tax Treaty”, published on 4.4.14 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jean Anton.
  • “Government Reveals Main Focus of International Tax Audits”, published on 1.27.14 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucía Ibarreche.
  • “A Milestone Treaty Shopping Case From Argentina’s Tax Court”, published on 10.23.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Juan Marcos Rougés.
  • “Proposal Adds New Taxes on Distributions and Capital Gains”, published on 9.2.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “New Regime Grants Tax Incentives for Major Oil and Gas Investments”, published on 7.22.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Daniel Dominguez.
  • “Spanish and Chilean Agreements Invalid, Argentina Says” published on 7.15.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Government Eliminates Tax Haven Blacklist”, published on 6.10.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Juan Marcos Rougés.
  • “Ruling Expected on Validity of Export Taxes Under Mercosur Agreement”, published on 6.3.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “What to Learn From Transfer Pricing Controversies in Argentina”, published on 6.3.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Electronic Filing of Transfer Pricing Report Now Mandatory”, published on 4.22.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Revenue Service Reinforces Tax Rules on Outbound Payments”, published on 1.28.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jean Anton.
  • “Argentine Revenue Service Reinforces Tax Rules on Outbound Payments”, published on 1.23.13 Transfer Pricing Expert News Stories. Co-authorship with Daniel Dominguez and Jean Anton.
  • “Argentina to Terminate Income Tax Treaties With Chile, Spain”, published on 7.23.12 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International
  • “Tax Authority Extends Reporting Obligations to Foreign Trusts”, published on 4.30.12 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina, Uruguay Announce Details of Pending TIEA”, published on 4.27.12 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucía Ibarreche.
  • “Argentina Terminates Provisional Application of Tax Treaty With Switzerland”, published on 2.13.12 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucía Ibarreche.
  • “Tax Penalty Amendments Move Through Congress”, published on 1.23.13 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Daniel Dominguez.
  • “Supreme Court Reduces Taxpayer Burden in State Allocation Disputes”, published on 1.9.12 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Eduardo Aguilera.
  • “Argentina: 2011 Year in Review”, published on 12.20.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Foreign Currency Purchases Now Subject to Revenue Service Approval”, published on 11.7.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Transfer Pricing in Argentina — Timing of Commodity Export Pricing”, published on 10.24.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Transfer Pricing in Argentina — Timing of Commodity Export Pricing”, published on 10.24.11 Worldwide Tax Daily: Practice Articles.
  • “Supreme Court Sides With Plaintiff on Tax-Free Reorganization”, published on 10.24.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Daniel Dominguez.
  • “News Analysis: Argentina-Bermuda TIEA Latest Addition in Growing Network”, published on 9.14.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Maximiliano Cernello.
  • “New Transfer Pricing Compliance Regs Monitor Triangular Transactions”, published on 7.18.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Revenue Service Planning Transfer Pricing Amendments”, published on 5.30.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Court Limits Reduced Withholding Rate on Software Payments”, published on 5.2.11 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Revenue Service to Clarify Transfer Pricing Issues”, published on 12.6.10 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Matías Lozano.
  • “Tax Authority Raises Personal Income Tax Threshold”, published on 7.26.10 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucía Ibarreche.
  • “Supreme Court Decides Milestone Cases Protecting Taxpayer Assets”, published on 7.5.10 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Supreme Court Decides Milestone Cases Protecting Taxpayer Funds”, published on 6.28.10 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Conflicting Transfer Pricing Decisions by Argentina’s Tax Court”, published on 4.26.10 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Government Proposes Income Tax Reform”, published on 4.26.10 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Tax Court Clarifies Scope of Financial Transactions Tax”, published on 4.12.10 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina: 2009 Year in Review”, published on 12.22.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Eduardo Aguilera.
  • “News Analysis: A Wider View of Argentine-Source Income”, published on 9.28.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Eduardo Aguilera.
  • “Transfer Pricing Analysis for Developing Countries: Reviewing Market Data”, published on 9.21.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Matías Lozano.
  • “Company Can Make Inflationary Adjustment for Tax Purposes, Argentine Supreme Court Says”, published on 8.17.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Eduardo Aguilera.
  • “Supreme Court Limits Municipalities’ Tax Powers”, published on 7.20.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Tax Adviser Network Reviews Latin American Corporate Taxes”, published on 7.15.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Supreme Court Disqualifies Category of Cases Eligible for Review”, published on 6.8.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Courts Favor Taxpayers in Intragroup Transaction Cases”, published on 5.18.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Buenos Aires’ New Stamp Tax Triggered by Two Core Events”, published on 2.2.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Government Announces Tax Breaks, New Amnesty”, published on 1.26.09 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Court Clarifies Tax Treatment of Directors’ Fees”, published on 11.3.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Tax Incentive for Securitization Structures Repealed”, published on 8.25.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Publishes Denouncement of Treaty With Austria”, published on 8.4.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Court Ruling Relies on Broad Interpretation of Source Concept”, published on 7.14.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucas Giardelli.
  • “Argentine Court Ruling Relies on Broad Interpretation of Source Concept”, published on 7.8.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Lucas Giardelli.
  • “Investment Tax Incentives in Force Until 2010”, published on 6.2.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Astrid Clausen.
  • “Court Clarifies Entrepreneur vs. Manufacturer for Tax Purposes”. published on 4.21.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Astrid Clausen.
  • “Agricultural Sector Protesting Export Tax Change”, published on 3.31.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Court Clarifies Scope of VAT in Shell Case”, published on 4.4.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina: 2007 Year in Review”, published on 1.10.08 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Congress Amends Income Tax Law for Individuals”, published on 9.3.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Resolution Clarifies Application of Financial Transactions Tax”, published on 7.30.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Astrid Clausen.
  • “Tax Court Inconsistent on Deductibility of Expenses”, published on 7.9.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “New Biofuel Regulations Take Effect”, published on 5.28.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Enacts Regulations for Biofuel Tax Incentives”, published on 5.22.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Tax Court Narrows Concept of Argentine-Source Income”, published on 5.14.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “International Taxation: Tax Court Overturns Transfer Pricing Assessment” ”, published on 5.1.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina-Russia Tax Treaty to Enter Into Force Soon” published on 2.5.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Astrid Clausen.
  • “Argentina: Year in Review” published on 1.3.07 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Tax Incentives Would Spur Hydrocarbon Exploration”, published on 12.4.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Guidance Issued on Irrevocable Capital Contributions”, published on 11.20.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Astrid Clausen.
  • “Argentina-Switzerland Tax Treaty Protocol Stirs Constitutional Debate”, published on 8.21.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Government Offers Alternatives for Tax-Free Reorganizations”, published on 8.21.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentina-Switzerland Tax Treaty Protocol Rekindles Constitutional Debate”, published on 8.17.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentina Offers Alternatives for Tax-Free Reorganizations”, published on 8.15.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Tax Office Clarifies Rules on Domestication of Foreign Firms”, published on 6.26.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Astrid Clausen.
  • “Tax Court Overturns Ruling on Deductibility of Interest Expenses”, published on 5.22.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “New Developments for Cross-Border Technology Transfers in Argentina”, published on 3.29.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Juan Manuel Soria.
  • “Government Introduces New Transfer Pricing Regulations”, published on 1.16.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with J Florencia Ortiz.
  • “Argentina: Year in Review”, published on 1.9.06 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Taxpayers’ Appeal Rights Broadened”, published on 10.17.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Supreme Court Hears Dispute Over Municipal Taxation” published on 10.17.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Juan Manuel Soria.
  • “Tax Court Rejects Company’s Debt Characterization” published on 7.25.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentine Tax Court Denies Company’s Debt Characterization”, published on 7.18.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Tax Court Decision Clouds Depreciation Rules”, published on 5.30.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentina: Recent Developments for Tax Structuring”, published on 5.4.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentina Amends Rules on Funding Companies”, published on 3.7.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Supreme Court Backtracks in Tax Refund Case”, published on 1.24.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentina Ratifies Panama Transportation Tax Agreement”, published on 1.10.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentina: 2004 Year in Review”, published on 1.3.05 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Resolution Redefines Requirements for Tax-Exempt Corporate Bonds”, published on 11.1.04 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Congress Approves Tax Incentives for Software Industry, Business Sector”, published on 9.27.04 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Argentine Supreme Court Validates Stamp Tax Planning Strategy”, published on 6.21.04 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “Decree Would Revise Transfer Pricing, Thin Cap Rules”, published on 3.29.04 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Florencia Ortiz.
  • “New Year Brings Several Tax Changes”, published on 2.9.04 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Mariela Sas.
  • “Argentina: 2003 Year in Review”, published on 1.7.04 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Resolution Clarifies Foreign Business Registration”, published on 10.20.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Revenue Service Gains Information Exchange Powers”, published on 10.13.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Commodity Exporters See Threat in Argentine Transfer Pricing Proposal”, published on 9.15.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “New Tax Measures Target International Transactions”, published on 7.21.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Government’s Proposed Tax Measures Target International Transactions” published on 7.11.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “New Argentine Government Unveils Tax Reform Package”, published on 6.30.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina, Chile Sign Tax Treaty Protocol”, published on 5.12.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Review of Federal, Local Tax Developments”, published on 3.31.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.co-authorship with Carlos Von Der Heyde.
  • “Tax Aspects of Debt Restructuring in Argentina”, published on 2.10.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.co-authorship with Matias Olivero Vila.
  • “New Year Brings VAT, Income Tax Changes to Argentina”, published on 1.27.03 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina: 2002 Year in Review”, published on 12.30.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Ruling on Debt Securities Raises Question of Competent Authority”, published on 10.21.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Government Builds Tax Increases Into Budget”, published on 9.30.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina’s Transition Government Builds Tax Increases Into Draft 2003 Budget Law”, published on 9.24.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Treaty Framework Provides Opportunities for Nonresident Shareholders”, published on 8.26.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Tax Officials Adopt New Technology Transfer Procedure”, published on 7.29.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Tax Authority Extends Deadline for Submitting Transfer Pricing Reports”, published on 6.24.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Personal Assets Tax on Nonresident Shareholders Takes Effect”, published on 6.10.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Congress Extends Application of Personal Assets Tax”, published on 5.13.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Government Introduces Second Set of Export Taxes”, published on 3.25.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Budget Proposal Contains Raft Of Tax Measures”, published on 2.25.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina’s New President Pushes Through Tax Measures”, published on 1.21.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “New Leader in Argentina’s Revolving-Door Government Pushes Through Tax Measures”, published on 1.14.02 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina: 2001 Year in Review”, published on 12.31.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Government Changes Income Tax, VAT Rules”, published on 11.12.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Congress Approves Argentina-Norway Tax Treaty”, published on 10.1.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Congress Approves Argentina-Norway Tax Treaty”, published on 10.1.01 Worldwide Tax Treaties: News Stories.
  • “Recent Legislation Will Broaden Tax Burden”, published on 9.10.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Treating Financial Services Under a Value Added Tax: Conceptual Issues and Country Practices”, published on 8.1.01 The Insurance Tax Review: Special Reports. By Alan Schenk and Howell H. Zee.
  • “Cavallo Announces New Tax Measures”, published on 7.16.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Industry Incentives, New VAT Exemptions Approved in Argentina”, published on 6.18.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine President Enacts New Tax Measures to Shore Up Economy”, published on 5.21.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jorge I. Oria.
  • “Argentina’s Congress Approves Emergency Economic Plan”, published on 4.2.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Amends Tax Treaties With Germany and Italy, and Enacts New Pact With Malaysia”, published on 2.26.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jorge I. Oria.
  • “Argentina Amends Tax Treaties With Germany and Italy, and Enacts New Pact With Malaysia”, published on 2.26.01 Worldwide Tax Treaties: News Stories. Co-authorship with Jorge I. Oria.
  • “Argentina’s Tax Year in Review”, published on 1.2.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jorge I. Oria.
  • “Worldwide Tax Overview: December 11, 2000”, published on 12.12.00 Tax Notes International: News Stories. By Robert Schoenhaus and Robert Goulder.
  • “Argentina Issues Final Implementing Regs for Latest Tax Reform”, published on 12.11.01 Tax Notes International: Special Reports. Co-authorship with Jorge I. Oria.
  • “Argentina Issues Final Implementing Regs for Latest Tax Reform”, published on 12.11.01 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jorge I. Oria.
  • “Worldwide Tax Overview: December 11, 2000”, published on 12.11.00 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. By Robert Schoenhaus and Robert Goulder.
  • “Argentina Makes List of Low-Tax Jurisdictions”, published on 10.2.00 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Issues New Regs on Binding Tax Rulings”, published on 6.26.00 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jorge I. Oria.
  • “Argentina Issues Implementing Regs for Latest Tax Reform”, published on 5.8.00 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Issues Implementing Regs for Latest Tax Reform”, published on 5.3.00 Transfer Pricing Expert: News Stories.
  • “Argentina-Australia Income Tax Treaty Enters Into Force”, published on 3.27.00 Worldwide Tax Treaties: News Stories.
  • “Argentina-Australia Income Tax Treaty Enters Into Force”, published on 3.27.00 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Issues Transfer Pricing Information Reporting Regulations”, published on 12.27.99 Tax Notes International and Transfer Pricing Expert and Worldwide Tax Daily: News Stories.
  • “Argentina’s Congress Overrides Presidential Vetoes of Tax Reform Act”, published on 9.20.99 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with Jorge I. Oria.
  • “Argentina-Belgium Income Tax Treaty Enters Into Force”, published on 9.6.99 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina-Belgium Income Tax Treaty Enters Into Force”, published on 9.6.99 Worldwide Tax Treaties: News Stories.
  • “Argentine Tax Reform Triggers Controversy Regarding Effective Date”, published on 7.19.99 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Enacts New Tax Reform Law”, published on 1.19.99 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International. Co-authorship with John A. MClees.
  • “Argentine Professionals Question VAT Treatment of Covenants Not to Compete”, published on 11.22.98 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Professionals Question VAT Treatment of Covenants Not to Compete”, published on 11.17.98 Worldwide Tax Daily: News Stories.
  • “Argentina’s Comprehensive Tax Reform Sent to Congress”, published on 6.8.98 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina’s Comprehensive Tax Reform Sent to Congress”, published on 6.4.98 Worldwide Tax Daily: News Stories.
  • “Argentina’s Minister of Finance Announces Comprehensive Tax Reform”, published on 3.9.98 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina’s Minister of Finance Announces Comprehensive Tax Reform”, published on 3.5.98 Worldwide Tax Daily: News Stories.
  • “Argentina Implements Tax Rules on Sale and Leaseback Agreements”, published on 12.9.97 Worldwide Tax Daily: News Stories.
  • “Argentina Implements Tax Rules on Sale and Leaseback Agreements”, published on 12.7.97 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Approves Treaties With Denmark and Belgium”, published on 9.22.97 Worldwide Tax Treaties: News Stories.
  • “Argentina Approves Treaties With Denmark and Belgium”, published on 9.22.97 Tax Notes International: News Stories.
  • “Argentina Approves Treaties With Denmark and Belgium”, published on 9.16.97 Worldwide Tax Daily: News Stories.
  • “Argentina Passes Tax Compliance Legislation”, published on 6.29.97 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentina Passes Tax Compliance Legislation”, published on 6.24.97 Worldwide Tax Daily: News Stories.
  • “Argentine Supreme Court to Decide Stamp Tax Case”, published on 5.26.97 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Supreme Court to Decide Stamp Tax Case”, published on 5.15.97 Worldwide Tax Daily: News Stories.
  • “Argentine Supreme Court of Justice to Decide Stamp Tax Case”, published on 5.11.97 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Government Extends Exemptions for Securitization Structures”, published on 3.2.97 Tax Analyst´s Worldwide Tax Daily and at Tax Notes International.
  • “Argentine Government Extends Exemptions for Securitization Structures”, published on 2.26.97 Worldwide Tax Daily: News Stories.
  • “Argentina Approves Tax Treaty With United Kingdom”, published on 2.10.97 Tax Notes International: News Stories.
  • “Argentina Approves Tax Treaty With United Kingdom”, published on 2.3.97 Worldwide Tax Treaties: News Stories.
  • “Argentina Approves Tax Treaty With United Kingdom”, published on 2.3.97 Worldwide Tax Daily: News Stories.
  • “La reglamentación de los precios de transferencia a la luz de las recomendaciones de la OCDE”, co-author with Rougès, J. M., published in La Ley, Volume 2019-C, 18 June 2019.