The YIN Global Case Law Observatory brings together tax professionals from across the world to share and analyse significant court and administrative decisions from their jurisdictions.
The first edition features 22 rulings from 14 jurisdictions across Europe, Latin America, and North America. Considered side by side, these cases provide insights into current trends and emerging issues in international tax disputes.
Austria: Marlene Czernobila
Belgium: Rhys Bane and Eva Nackaerts
Germany: Stefan Schick
Hungary: Anilla Gondi and Tóbiás Kun
Italy: Jacopo Mario Rosa
Spain: Elizabeth Gil García
Argentina: Luciano Cativa
Brazil: Pedro Grillo
Chile: Pablo Andrés Mahu Martínez
Colombia: Maria Alejandra Buitrago
Peru: Gabriela Haro Hermoza
Uruguay: Héctor López González
Canada: Sammy Cheaib, Charles Garofalo, Marc André Gaudreau Duval, and Jane Chen
United States: Xueshu (Shae) Qian
The Observatory is the result of a collaborative effort across the YIN network. Many thanks to Ignacio Gepp, Florencia Fernández Sabella, Lauren Ann Ross, Marc André Gaudreau Duval, Trevor Glavey, and Armando Tardini for bringing the project together, coordinating contributors, reviewing submissions, and shaping the final publication.
The second edition is already in development, with plans to expand the Observatory's coverage to include Asia-Pacific and Africa, providing an even broader perspective on developments in international tax case law.