On 5/4/2022, the OECD Forum on Tax Administration jointly with other partner organizations such as CIAT and the IMF[1] launched the first phase of a new global Inventory of Tax Technology Initiatives (ITTI)[2] which contains information on the use of leading technological tools and digitalization solutions implemented by 76 Tax…
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Introduction In recent years, individuals and companies have adopted the use of cryptoassets for a wide and growing variety of financial and investment activities, including their use as a means of payment for international transactions and transfers. However, unlike traditional financial products (e.g., bank deposits, securities, mutual fund shares…
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Without a doubt, digital platforms are one of the biggest digital disruptions in the world of work in recent years and are being exponentially empowered by the ongoing pandemic. They have the potential to positively impact 540 million individuals in the world and increase revenues by $2.7 trillion by 2025[1].…
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Recent technologies have driven what we call digital transformation, a global phenomenon that encompasses companies, governments and individuals. The tax administrations (TAs) are also undergoing this transformation, which generates the need for multiple changes. In 2020, in his report “Tax Administration 3.0 (TA 3.0– – Digital Transformation of Tax Administrations”[1],…
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Mining is an important economic sector for many countries in Latin America. Sharing the industry’s benefits fairly is crucial to supporting workers, local communities, governments, and building confidence in the industry as well as reducing any negative effects on the environment. However, from a fiscal perspective, tax base erosion and…
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Tax resistance is the opposition of the taxpayer or responsible to pay their taxes. It is the reaction that has been observed over time and from different peoples and circumstances. Such resistance can be: Resistance to the tax “per se” Günter Schmölders (1965) (School of Fiscal Psychology at the University…
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