More than once professional and academic people from the business world have noted than the Business valuation is in most of the cases, an art to manage numbers with the intention of some established objectives. No doubt, there is something certain in…

Tax treaties to avoid the double taxation signed by a country have consequences for the future, but they can also modify the terms of treaties that are already in force, in case these contain most-favoured-nation clauses. In this line, taxpayers…