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Capital gains Real estate capital gains are one of the key concepts in property taxation, crucial for both property owners and real estate professionals. This article provides an overview of the essential elements to understand on the subject. What is a capital gain?...

Anti-tax evasion measures In a globalized economy, the fight against tax evasion has become a major challenge for governments seeking to secure their tax revenues. Anti-avoidance measures aim to prevent the illicit transfer of capital across national borders in order...

Taxation of non-residents Non-resident taxation is a complex subject concerning individuals who reside outside the territory of their nationality or a given tax zone. The challenge of knowing and understanding the rules in force is crucial, both for the individuals...

International Tax Harmonization International tax harmonization is one of the crucial challenges of economic globalization. In their quest for balance and fairness, governments are striving to coordinate their tax policies to minimize distortions and tax evasion. What...