In July 2021, the Global Forum published the Progress Report of the Punta del Este Declaration – Tax Transparency in Latin America 2021[1]. Based on the survey answered by sixteen Latin American countries, the report brought several important contents, especially with regard to the Automatic Exchange of Information. According to…
2,188 total views, 1 views today
Considering the global influence of the economic decisions made by the United States, including its tax policy[1], it is of great interest to know the scope and fundamentals of the tax measures of the recently approved Inflation Reduction Act (IRA). Corporate Alternative Minimum Tax (AMT) The AMT creates a new…
1,587 total views, 1 views today
For the application of transfer pricing methods, it is necessary to make a comparison between the results (prices or margins) of the controlled transaction and the results of comparable transactions (or companies). Thus, when more than one comparable transaction is available, a range is constructed with the comparable results commonly…
9,476 total views, 3 views today
At 2 a.m., a ministry security officer became aware of the alert. He started calling his colleagues. The disbelief of what was happening made it more difficult to accept that the risk of the computer attack had materialized and was coming on a large scale. The object of the attack…
1,071 total views, 2 views today
In most contemporary tax Administrations, the tax declarations are filed digitally[1], thus evidencing a leap in quality in terms of the use of technology for support, as well as improving internal processes and the provision of services to facilitate compliance. In this way, with the proper use of the flow…
5,311 total views, 2 views today
Comes from … TAs’ RESOURCES Budget constraints continue to affect the TAs. While most of them report an increase in operating expenses in absolute terms, this may not show the full picture, as they face increased responsibilities, the pressures of technological change and the changing structure of their workforce. There…
1,340 total views, 1 views today