The behavioral economics it is a branch of economic science that combines psychology and economics to understand how people really make decisions. Unlike traditional theory, which assumes that individuals are rational and maximize their benefit, behavioral economics shows that many of our decisions are influenced by emotions, habits, biases and…
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For centuries, humanity has built increasingly complex forms of coexistence to avoid violence, organize production and give meaning to life in common. However, in the midst of the twenty-first century, paradoxically, those who should most understand the nature of the State, professionals trained to interact with it, responsible for certifying…
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One of the main concerns for tax administrations is taxing multinational groups with respect to cross-border operations carried out through their related parties. The Arm’s Length principle has been instrumental in this regard, as it requires that intercompany transactions replicate the bargaining dynamics that would occur with independent third parties.…
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The vape market is booming, despite products being banned in most Latin American countries. This creates huge levels of illicit trade and enforcement challenges. Balanced regulation – taxation, licensing, and tax stamps – offers a path to protect health, secure revenue, and ensure compliance. Over the past decade, the global…
2,571 total views, 49 views today
With the COP 30 closing in Belem after a highly symbolic fire alert, it is a good time to reflect on the environmental taxation, and the stakes are extremely high. After arduous negotiations, the COP parties have selected the site of the next global meeting, so COP 31 will be…
2,518 total views, 46 views today
Data from ISORA confirms that artificial intelligence has gone from being perhaps an experimental curiosity to a central piece of tax modernization in less than a decade. The Tax Administration 2025 document, recently published by the OECD, shows that around 69% of the administrations evaluated already use artificial intelligence and…
3,094 total views, 47 views today