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…
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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…
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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…
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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…
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The objective of this blog is to comment on the main points of a truly relevant report on “Tax Administration 2022”, published on June 23, 2022, by the OECD Forum on Tax Administration (FTA)[1], which was prepared with the participation of 58 jurisdictions representing about 90% of the world GDP.…
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The accelerated growth of the digital economy makes it necessary to modernize countries tax systems, both national and subnational, and adapt them to tax more appropriately intangible goods and digital services, in order to avoid the erosion of tax bases through tax avoidance mechanisms and to expand the revenues to…
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