Introduction In a recent post on this blog[1], I introduced the fascinating concept of Artificial Intelligence (AI) Agents, inviting readers to reflect on how they could mark a new frontier in tax management. This post proposes to explore how we can apply the sophistication of AI Agents in a more…
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In the first part of this article [1], we addressed the importance of integrating Tax Administration systems with the rest of the tax ecosystem to achieve “Tax Administration 3.0”, mentioning that functional challenges are one of the three main challenges of this process. In this second part, we will focus…
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The reason that led me to share this article with you is, in light of the remarkable advances that generative Artificial Intelligence (AI) is producing with the emergence of various tools that promise to improve the efficiency and effectiveness of the different processes, to reflect on what generative AI tools…
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In the framework of taxation in many countries and practically all regions of the world, there are several open discussions, including its relationship with human rights, the use of artificial intelligence and the very persistent tax evasion. This conversation has regularly involved the gender perspective as one more axis in…
I. Introduction In the tax field, two logics coexist that, although related, speak different languages. On the one hand, transfer pricing, as a set of rules specific to direct taxation, requires performing transactions between companies of the same group as if they were transactions between independent parties, at market values. Its…
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As countries prepare for COP30 in Brazil, transforming tax systems into engines for climate action and sustainable development is vital. For the Global South, leveraging taxation aligned with the Sustainable Development Goals (SDGs) is critical to mobilizing domestic resources for mitigation, adaptation, and equity. Several diagnostic tools help governments assess…
1,842 total views, 7 views today