In the fourth quarter of 2021, 137 countries reached a ground-breaking agreement on the reform of international aspects of Corporate Income Tax (CIT) within the OECD-coordinated Inclusive Framework (IF) on BEPS (Base Erosion and Profit Shifting). Thirty-one of these are Latin American and Caribbean (LAC) countries, and they are currently working to ensure that the voluntary … [Read more...] about Advances in the new international taxation and challenges for Latin America and the Caribbean
Andrea Laura Riccardi Sacchi holds a PhD degree from the Faculty of Law of the University of Valencia, Spain. She is a Public Accountant with an MBA and a Master’s Degree in International Taxation. With almost 20 years of experience in the tax area, she has worked within both, the private and the public sector. She started her career in 2003 at PWC Uruguay where she worked at the Tax & Legal Services Department for eight years. Afterwards, she was Tax and Accounting Content Manager at Thomson Reuters-La Ley Uruguay, and in 2012 she joined the Uruguayan Tax Administration, within the Ministry of Finance, where she has been tax advisor to the General Directorate. Moreover, since 2017 she has been an external consultant to the Inter-American Development Bank, working on different tax projects. As of 2019 she is a member of the Board of the Uruguayan Tax Studies Institute, and based on her previous teaching experience, she has recently joined the Universidad Católica del Uruguay as a Professor in International Taxation at the Master´s Taxation Programme. She has participated in national and international academic events and she is the author of several publications on tax matters. She has recently published her book “A Global Solution to Corporate Income Taxation: The Revitalization of Source” (Tirant Lo Blanch, Spain). She is alumni of the Japan International Cooperation Agency, the Malaysian Technical Cooperation Program, the Spanish International Cooperation Agency for Development and the Max Planck Institute for Tax Law and Public Finances. As part of her doctoral studies, she was also a visiting researcher at the International Bureau of Fiscal Documentation in Amsterdam. She speaks Spanish and English and has a good command of Italian and a fair command of French.