The purpose of this commentary is to review some of the use cases of artificial intelligence (AI) in Tax Administrations (TA).[1] As a truly relevant report “Tax Administration 2022” published on June 23 by the OECD Forum on Tax Administration (FTA) emerges[2], and as TAs become more comfortable with managing…
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In July 2021, the Global Forum published the Progress Report of the Punta del Este Declaration – Tax Transparency in Latin America 2021[1]. Based on the survey answered by sixteen Latin American countries, the report brought several important contents, especially with regard to the Automatic Exchange of Information. According to…
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Considering the global influence of the economic decisions made by the United States, including its tax policy[1], it is of great interest to know the scope and fundamentals of the tax measures of the recently approved Inflation Reduction Act (IRA). Corporate Alternative Minimum Tax (AMT) The AMT creates a new…
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For the application of transfer pricing methods, it is necessary to make a comparison between the results (prices or margins) of the controlled transaction and the results of comparable transactions (or companies). Thus, when more than one comparable transaction is available, a range is constructed with the comparable results commonly…
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At 2 a.m., a ministry security officer became aware of the alert. He started calling his colleagues. The disbelief of what was happening made it more difficult to accept that the risk of the computer attack had materialized and was coming on a large scale. The object of the attack…
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In most contemporary tax Administrations, the tax declarations are filed digitally[1], thus evidencing a leap in quality in terms of the use of technology for support, as well as improving internal processes and the provision of services to facilitate compliance. In this way, with the proper use of the flow…
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