The taxation of cross-border digital services of large global technology corporations in the jurisdictions where they are used constitutes a major concern for the tax policy makers of the LAC countries. Especially in the context of a digital economy that is equivalent to 15.5% of world GDP and is growing…
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Countries face many challenges in relation to cryptoassets. In addition to tax and money laundering issues, they include aspects such as adapting civil, commercial, corporate legislation, personal data protection, among others, to the new business models involving cryptoassets. In order to know about these operations, many jurisdictions have already established…
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The increasing globalization of the last 40 years has increased the importance of greater international tax cooperation (ITC) to combat tax evasion and prevent the erosion of the income tax base through the shifting of profits between jurisdictions. In this blog, we will discuss the main advances in this international…
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The Tax Administrations (TAs) of the world use multiple data and various sources of information to fulfill their objective of increasing the levels of voluntary compliance with tax obligations. Among these sources, today, social networks obviously provide a lot of information, and TAs frequently use them, with the help of…
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This article aims to analyze the some concrete Robotic process automation (RPA) technology applications in tax administrations globally. Tax Administration 2022 published on June 23, 2022, by the OECD Forum on Tax Administration (FTA)[1] said that technology is helping tax administrations respond to budgetary challenges, and an emerging trend that…
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The purpose of this commentary is to review some of the use cases of artificial intelligence (AI) in Tax Administrations (TA).[1] As a truly relevant report “Tax Administration 2022” published on June 23 by the OECD Forum on Tax Administration (FTA) emerges[2], and as TAs become more comfortable with managing…
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