la prohibición de abuso de los derechos en el Derecho Internacional Tributario tras el caso Molinos del Río. La lucha de la OCDE contra la elusión fiscal: Don Quijote contra gigantes o contra molinos?

In this article, the author examines the implications of the abuse of law principle in international taxation following the Argentine Supreme Court's 2021 ruling in Molinos Río de la Plata SA v. Dirección General Impositiva de Argentina [2021]. The Court denied treaty benefits in the application of the 1985 Double Taxation Convention (DTC) between Argentina and Chile, interpreting the purpose of avoiding double taxation as excluding the possibility of double non-taxation where there is evidence of abuse of the law. The research examines the influence of legal culture on the Court's decision and looks at the prohibition of abuse of rights as an unwritten principle of international law applicable to IDCs and the conditions that would be enforceable under international law, developing standards of application in light of the principles emanating from this area of law and the criteria for the application of anti-abuse rules.