“There are those who see landscapes where problems exist” As obvious as it may seem, it is the task of the tax collector to “collect”, which implies making the decisions of his competence, promoting those that are not necessary, managing resources, designing risk strategies, creating the systems so that voluntary…
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The Tax Administrations (TAs) apply various measures for a better management of the tokenized economy, also called Web3, which began after the financial crisis of 2008, when the Bitcoin Blockchain was introduced on October 31, 2008. Therefore, the main objective of this article is to comment synthetically on some of…
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I. By way of exordium. Citizen participation in the exercise of political power has been one of the central themes of the theory of the State and of law. With the development of the administration sciences, the vertex of analysis has fallen on the role of citizen participation in public…
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Summary of the article Anthropogenic carbon emissions are a consequence of the burning of fossil fuels. This is related to human activities, the production of consumer goods, transport systems and electricity generation, including those produced by non-sustainable agricultural activities. Therefore, an international mitigation strategy should be pursued, but considering the…
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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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