Summary of the article Anthropogenic carbon emissions are a consequence of the burning of fossil fuels. This is related to human activities, the production of consumer goods, transport systems and electricity generation, including those produced by non-sustainable agricultural activities. Therefore, an international mitigation strategy should be pursued, but considering the…

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  • Comments Comments Off on Digital Services Tax (DST): Alive and well

The taxation of cross-border digital services of large global technology corporations in the jurisdictions where they are used constitutes a major concern for the tax policy makers of the LAC countries. Especially in the context of a digital economy that is equivalent to 15.5% of world GDP and is growing…

5,397 total views, 1 views today

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  • Comments Comments Off on New regime for the international exchange of information on crypto-assets transactions

Countries face many challenges in relation to cryptoassets. In addition to tax and money laundering issues, they include aspects such as adapting civil, commercial, corporate legislation, personal data protection, among others, to the new business models involving cryptoassets. In order to know about these operations, many jurisdictions have already established…

2,294 total views, 3 views today

The increasing globalization of the last 40 years has increased the importance of greater international tax cooperation (ITC) to combat tax evasion and prevent the erosion of the income tax base through the shifting of profits between jurisdictions. In this blog, we will discuss the main advances in this international…

3,023 total views, 3 views today

The Tax Administrations (TAs) of the world use multiple data and various sources of information to fulfill their objective of increasing the levels of voluntary compliance with tax obligations. Among these sources, today, social networks obviously provide a lot of information, and TAs frequently use them, with the help of…

2,662 total views, 2 views today

This article aims to analyze the some concrete Robotic process automation (RPA) technology applications in tax administrations globally. Tax Administration 2022 published on June 23, 2022, by the OECD Forum on Tax Administration (FTA)[1] said that technology is helping tax administrations respond to budgetary challenges, and an emerging trend that…

6,744 total views, 1 views today

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