In the first part of this series, we arrived at a first candidate definition: Electronic Invoice (EI) is an intangible record of information about a commercial transaction. In an attempt to improve this answer, we will look for inspiration in the two regions where the matter is more mature from…
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Introduction Taxation is subject to each country’s economic and social policy, which is why it must be constantly adapted over time through reforms that may be substantial (those that alter the pillars on which the system is based) or corrective (including specific improvements to the model itself). Non-retroactivity With…
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After a lifetime devoted to tax administration, I often find myself wondering what I really learned from it. During years, I would have answered without hesitation: taxes, procedures, auditing, technology, institutional organization, and international cooperation. Today I realized that all those things were important, but they were not the true…
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Tax administrations have a lot of data. And, fortunately, much of it is good and trusted data. The challenge is connecting it. And if there is an international component, too often, information about a business or legal entity becomes harder to connect once we cross a border. A tax administration…
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The pilots allow to determine if AI improves a tax task compared to the current process, with acceptable benefits, costs and risks. Key ideas: * The value of AI in tax administrations depends on the problem it solves and whether it offers better results than the current process, with…
More than twenty years have passed since it has existed in the commercial world an electronic file which is accepted both by companies and tax administrations and can record information about commercial transactions. Despite the time passed since that, and the certainties that many have on the subject, in my…
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