As you may know, the taxation world is trying to do its part in the general mobilization of multilateral and state efforts to prevent the planet from overheating. The following article is a review of tax-related measures announces by governments and economic sectors in the coming year of 2023: Starting…
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On September 27, 2022, new provisional regulations were published (PM, or interim measure in Portuguese) 1.137 /2022 by the Brazilian Executive, establishing new beneficial rules for the taxation of income tax for non-resident investors in Brazil. The regulations are in force but will take effect from the first of January…
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In 2006, by ruling in “Claude Reyes” case, the IACHR Court established a principle of great relevance for the subsequent legal construction of the right of access to public information in the countries of the region. They said there that “…in a democratic society it is essential that state authorities…
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“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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