This article traces the doctrinal debate on the civil legal personality of foreign states occasioned by two famous legal cases during the closing decade of the nineteenth century: the protracted... Show moreThis article traces the doctrinal debate on the civil legal personality of foreign states occasioned by two famous legal cases during the closing decade of the nineteenth century: the protracted conflict between Greece and Romania following Evangelis Zappa’s bequest of immovable property located in Romania to the Greek state for the purpose of resurrecting the Olympic Games, and the contested will of the Marquise du Plessis-Bellière which named Pope Leo xiii as legatee of real estate located in France. As Ernst Rabel and others have thought, the debate confirmed the scholarly consensus that the recognition given to a foreign state according to the rules of public international law, implies recognition of its capacity in private law matters. The objective of this article is to reconstruct the considerations that led to this apparent consensus, thus helping to facilitate an assessment of the persuasiveness of those considerations. Show less
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a... Show moreThe Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.Spanish version: https://hdl.handle.net/1887/3513531 Show less
The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a... Show moreThe Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.English version: https://hdl.handle.net/1887/3513986 Show less
Comunicación presentada en el Congreso internacional: Cumplimiento cooperativo de las obligaciones tributarias: Nuevos horizontes. Universidad de Castilla-La Mancha (Albacete). LLevada a cabo los... Show moreComunicación presentada en el Congreso internacional: Cumplimiento cooperativo de las obligaciones tributarias: Nuevos horizontes. Universidad de Castilla-La Mancha (Albacete). LLevada a cabo los días 19 y 20 October de 2022. Show less
