International tax cooperation is a practice that has proven to have a significant impact on tax administrations’ compliance strategies. Today, it is undoubtedly one of the cornerstones of tax administrations, and the expectation is that tax administrations will increase their level of cooperation. According to the Progress Report on the…
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1) Introduction In this third installment of the [i] series (Part 3), we continue addressing the question: where do tax administrations currently stand, and where are they heading in terms of digitalization and digital transformation? On this occasion, the analysis focuses on taxpayer touchpoints, understood as the set of channels, interfaces, and…
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Guide to Digital Identification for the Tax Administration (I) The main reason is that the world has become irreversibly digital, and as a result, our government agencies no longer operate solely in a face-to-face environment. Fewer and fewer people prefer to visit our offices, since they can handle the same…
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A concept note based on the author’s working paper has been published on SSRN: The Tax and Customs Compliance System in Brazil: Normative Structure and Integration of the Sintonia, Confia, and AEO Programs https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6570738 In several countries, the evolution of cooperative compliance models has been accompanied by a greater focus…
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The white sands of Santa Marta, Colombia, recently served as the backdrop for a revealing paradox. While more than 50 nations gathered at the international conference on the transition away from fossil fuels to issue a “point of no return” warning, some of the institutions needed to manage this transition—tax…
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Introduction Two parallel phenomena are reshaping the digital economy, with direct tax implications that tax authorities (TAs) in Latin America and the Caribbean (LAC) cannot ignore: the rise of cryptoassets and the expansion of digital platforms that facilitate the exchange of labor, goods, and services. Both generate massive taxable events[1].…
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