The historical evolution allows to identify three great models or systems of personal income taxation that the most received doctrine has denominated them: a) global, b) schedular and c) mixed. We will analyze in general terms the basic aspects of the technical structure of the mentioned models, in particular the…
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The cooperation represents the essence and purpose of CIAT. Since its foundation in 1967, numerous cooperation actions with countries and organizations have allowed CIAT to consolidate the pillars that have allowed it to be an organization with a regional focus and global impact, despite the small size of its Executive…
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Given the magnitude of evasion through tax havens and low-tax jurisdictions, the last decades have seen an international proliferation of both regulatory and management measures to limit such maneuvers, both in terms of the profits of multinational companies and the transfer of individuals’ financial assets. Corporate benefits The evasive methodology…
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“Alice laughed: “There’s no use trying,” she said; “one can’t believe impossible things.” “I daresay you haven’t had much practice,” said the Queen. “When I was younger, I always did it for half an hour a day. Why, sometimes I’ve believed as many as six impossible things before breakfast.” (Lewis Caroll,…
25,480 total views, 109 views today
Latin America and the Caribbean (LAC) suffers from chronically low rates of investment, which hurts economic growth. Since high taxes on corporations disincentivize firms´ investments, an important policy question is whether the region should reduce taxation on corporate profits. A first step in answering this question is to analyze how…
63,953 total views, 31 views today
Within the strategic objectives of SUNAT, which seek to improve tax compliance and reduce its derived costs, the digital transformation emerges as a necessity and essential element in favor of taxpayers and customs users, by having closer, simplified, optimized and automated processes. Thus, the Integrated VAT Electronic Management Model (MIGE)…
19,977 total views, 9 views today