1. Introduction: Real-time governance. The current climate crisis, which we are seeing accelerate with unprecedented frequency and intensity, demands that governmental responses evolve from a reactive approach toward proactive environmental governance implemented in real time. This transformation is not optional; without precise and dynamic control over economic activity and its…
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The tax landscape of 2026 necessitates a fundamental shift from static compliance to the management of dynamic, integrated data ecosystems. As tax authorities globally align their operations with the OECD Tax Administration 3.0 vision, the industry is transitioning away from traditional, form-driven historical reporting toward a real-time, event-based model. This…
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The expansion of crypto-assets as an investment class and as a means of payment has indeed forced tax administrations around the world to frame a new economic reality into pre-existing legal categories, designed decades ago for assets with physical support or, at least, those with an identifiable geographical location. Each…
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It is hard to imagine that I am writing a second post in this series, given that the first one was published fifteen years ago. Back then, I discussed various developments related to tax lotteries—implemented through a variety of mechanisms by different tax authorities, with equally diverse approaches—including the fully…
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Through Law No. 27,799 (1), Argentina has enacted a new simplified regime—the first of its kind in its tax system—for personal income tax and undivided estates. Antecedents This country ranks among the world’s leading nations in terms of the amount of U.S. dollars held by taxpayers outside the financial…
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Boosting business dynamism is a priority for countries, especially when their economies are growing below their potential. Under such circumstances, the ability to create formal jobs, reduce poverty, and generate the tax revenue needed to finance essential public goods and services is diminished. Therefore, in this context, it is essential…
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