Aggressive Tax Planning and Harmonization

How likely is it that the OECD’s efforts will promote harmonization in the area of global corporate taxation? Pablo Alarcón, Academic Director of the Master in Global Taxation at IE Law School and Founding Partner at Alarcón Espinosa Abogados, responds to this question posed by Javier de Cendra, Dean of IE Law School, in an attempt to clarify how aggressive tax planning should be dealt with and how harmonization can be achieved in today’s globalized and rapidly digitalizing world.

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