Developing sustainable tax strategies in the post-BEPS era.

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Juan Esteban Sanín Gómez


As never before, the concepts of tax planning, corporate governance and sustainability are having a close relation. Despite the fact that governments have tackled tax avoidance schemes, the director´s duty of care still obliges them to seek the best tax optimization for the Company they manage. In that sense, developing sustainable tax strategies that comply with transparent post-BEPS policies should could be considered as a standard of good corporate tax governance in today’s entrepreneurial world.



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Sanín Gómez, J. E. (2019). Developing sustainable tax strategies in the post-BEPS era. Revista De La Facultad De Derecho De México, 69(275-1), 63–100.
Biografía del autor/a

Juan Esteban Sanín Gómez, Universidad Externado de Colombia.

Attorney at law from the Universidad de Los Andes. Tax Legislation specialist from the Universidad Pontificia Bolivariana (UPB) and International Tax Law specialist from the Universidad Externado de Colombia. Master of Law with emphasis in Taxation from the Universidad Externado de Colombia. Currently undertaking an Executive LLM program at London School of Economics and a Ph.D. at the Universidad Pontificia Bolivariana in Colombia. 



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