A key antecedent A key antecedent on this issue is the ruling issued on 21/06/2018 by the United States Supreme Court, in the framework of the case South Dakota vs. Wayfair Inc., in which, by a majority of 5 judges in favor and 4 against, a jurisprudential criterion in force…
Technological advances are transforming the way in which the tax administrations of the region operate, offering numerous opportunities for improvement for the modernization and digitalization of their services to taxpayers, the control of tax compliance, risk and performance management, among others. Technology is being a key factor in the digital…
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“Digital Economy Compliance II” L’un des sujets les plus discutés lors des événements des administrations fiscales reste le souci d’un équilibre entre les producteurs locaux (contribuables) de produits et services numériques, et la concurrence déloyale de ces mêmes produits et services par des contribuables sans présence physique dans le pays.…
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“Digital Economy Compliance II”. One of the most discussed topics in the Tax Administration events keeps being the concern about finding a balance between the producers (taxpayers) of local digital products and services and the unfair competition of the same products and services from taxpayers without a physical presence in…
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Since the 2021 period, the Province of Córdoba – as sub-national jurisdiction of the Argentine Republic – has been making various modifications and/or adaptations of its tax system[1], in order to strengthen the emerging relations between the taxpayers and the treasury and, at the same time, contribute to providing stability…
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As you may know, the taxation world is trying to do its part in the general mobilization of multilateral and state efforts to prevent the planet from overheating. The following article is a review of tax-related measures announces by governments and economic sectors in the coming year of 2023: Starting…
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