Warren Buffets, the chairperson and CEO of Berkshire Hathaway, a famous American investor and philanthropist nicknamed the “oracle of Omaha”, is considered one of the most successful investors of all time. In his 2025 shareholder letter, Warren Buffett acknowledged the potential for “a truly staggering insurance loss” due to climate…
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1. Introduction In the last decade, the digitalization of tax administrations in Latin America and the Caribbean (LAC) has advanced significantly. The implementation of the electronic invoice has been one of the most important milestones in this process, without neglecting the implementation of the electronic registry of taxpayers., electronic declarations…
• 1. Introduction Tax compliance officers handle vast amounts of data from multiple sources within their jurisdictions. However, as business becomes increasingly global, corporate structures stretch across borders, adding another layer of complexity. The challenge isn’t just collecting data—it’s ensuring different systems can ‘talk’ to each other. Tax officers need standardized…
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Between February 18 and 20, 2025, the 3rd NTO Conference was held in Panama City, Panama, where, among other topics, crypto assets were discussed. At the end of one of the NTO sessions, walking with Catherine Lemesle, the Executive Secretary of CREDAF we exchanged our views on the sessions we…
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Let’s imagine a friend, or rather, our best friend. For us to grant them such a meaningful title, they would have to meet certain fundamental requirements that any relationship of trust demands. One of the most essential is confidentiality and responsible safeguarding of sensitive information we share with them. We…
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In an ever-evolving work environment, the recognition of professional skills and achievements has taken a significant turn. Since always, academic certificates have been the means to record this, but with the evolution that has been seen thanks to digitalization and continuous learning, new forms of accreditation have emerged, for such…