For centuries, the relationship between tax authorities and taxpayers has been difficult and conflicting. Mistrust between the parties has produced constant tensions, raising costs for the state and the taxpayers. The imposition of taxes provoked uprisings in various parts of the world and on different occasions, the most noteworthy being…
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THE PROPOSALS OF THE UN COMMITTEE AND OECD PILLARS 1 AND 2 In part I of this blog, a case study summarizing the practical application of the Unified Pillar 1 Approach was exemplified with a graph. Here, we will summarize Pillar 2 and the UN proposal, with the aim of…
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PROPOSALS OF THE UN COMMITTEE AND PILLARS 1 AND 2 OF THE OECD In gastronomic terms, a good pairing is the art of combining a certain dish of food with a certain wine, which enhances both flavors and of optimal taste results. That is, the perfect combination of wine and cuisine.…
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The economic contraction tracked by the COVID-19 pandemic has created large fiscal imbalances that will lead Latin American and Caribbean (LAC) governments to pursue fiscal consolidation policies to increase revenues and reduce expenditures. In the tax realm, questions inevitably arise as to the adequacy of tax revenues and the equity…
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Fifteen years have passed since CIAT published its Manual on the Control of International Tax Planning; a pioneering document at the time, prepared within the framework of a working group composed of tax administrations from America and Europe, led by the AFIP of Argentina. This Manual presents theoretical content on…
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In the past decade there has been more attention than ever before given to the controversial tax avoidance and evasion schemes utilized by the world’s biggest companies. The many stories derived from incidences like the Panama Papers, Lux Leaks, Pandora papers, etc. give a rough idea of the tax planning…
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