In the tax scope, the word “certainty ” has a special value, although not a single internationally accepted definition. Therefore, it may be asked what we mean by “tax certainty”. An excerpt from a phrase by François-Marie Arouet (better known as Voltaire) on issues unrelated to taxation says ” ……

Introduction Mandatory Binding Arbitration is an issue that has slowly been gaining attention and on which CIAT Member Countries must work to further develop their official position. Through our experience with developing CIAT member countries, we have identified various positive and negative arguments that may be influential for countries when…

Nowadays, organizations are “flooded with data” and Tax Administrations (TAs) do not escape it. For this reason, they are increasingly using various technologies such as Big Data to be more efficient and effective in their mission. In this article, I am going to comment basic concepts of Big Data and…

Introduction Through Law 1715 of 2014, the general regulatory framework for Non-Conventional Sources of Renewable Energy (FNCER in Spanish) was established in Colombia in order to foster this type of investments in the national territory, which are so important today in most parts of the world. Naturally, beyond the legal…

It would be naive to think that the implementation of national electronic invoicing systems or almost real-time electronic invoicing information does not increase the control capabilities of the tax administration. Some numbers presented by the SAT of Mexico at our last General Assembly in Guatemala are a significant demonstration. For…

The evidence about the ways in which man has exchanged goods and services appears approximately 8,000 years before Christ. What some experts agree, is that during the Neolithic and with the first forms of barter, our ancestors began to resolve a deep conflict that once manifested itself and that remains…

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