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…
1,788 total views, 2 views today
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…
1,697 total views, 1 views today
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…
2,672 total views, 1 views today
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…
2,341 total views, 1 views today
Modernisation is a term that goes beyond the recognition of changes in political, economic and social systems, representing a commitment to the future. Modernisation is a project of modernity based on ideology, developments, progress and logic. As an extension of the capitalist mode of production across different places, it is…
2,725 total views, 2 views today