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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Digital Identification Guide for the Tax Administration (II) The digitalization of tax administrations requires more than just online portals and forms: it requires trust. The Digital Identity Guide for Tax Administrations argues that this trust is built on three integrated pillars: a robust regulatory framework that recognizes the legal validity…
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Introduction The digitalization of the economy challenged the foundational principles of international taxation, particularly the concept of a permanent establishment as the basis for allocating taxing rights. Large digital platforms are able to generate significant economic value in jurisdictions where they lack a physical presence, thereby eroding the tax bases…
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