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Special Reports

Long form, detailed reports where federal, state and local, and international Tax Notes contributors tackle a wide range of topics including various tax laws, policies, and guidance.

Lucas de Lima Carvalho looks at the impact of recent OECD initiatives on the Andean Community, focusing on Bolivia, Peru, Ecuador, and Colombia, and considers the implications for the multilateral treaty being discussed as an implementation tool for pillars 1 and 2.