Taxation of the digital economy and proposals for reforms. The digital economy is giving rise to global debates in many legal and regulatory fields and international taxation is no different. The tax implications are far-reaching and affect both direct, indirect and social security taxes, broader tax policy issues and Tax…
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A tax system is the set of taxes that are applied in a country at a given time. Its configuration obeys multiple idiosyncratic factors that include political, economic, sociological, historical and cultural elements of each country. Orthodox Tax System Decades ago, the so-called European Model was widely accepted at…
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At the end of the 80s, and for a few more years, the need to specialize technology people in large organizations, such as tax administrations, was evident. Large data centers required computer operators to run jobs written in JCL, those who knew about CICS, those of terminal controllers, and those…
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A key antecedent A key antecedent on this issue is the ruling issued on 21/06/2018 by the United States Supreme Court, in the framework of the case South Dakota vs. Wayfair Inc., in which, by a majority of 5 judges in favor and 4 against, a jurisprudential criterion in force…
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Technological advances are transforming the way in which the tax administrations of the region operate, offering numerous opportunities for improvement for the modernization and digitalization of their services to taxpayers, the control of tax compliance, risk and performance management, among others. Technology is being a key factor in the digital…
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“Digital Economy Compliance II” L’un des sujets les plus discutés lors des événements des administrations fiscales reste le souci d’un équilibre entre les producteurs locaux (contribuables) de produits et services numériques, et la concurrence déloyale de ces mêmes produits et services par des contribuables sans présence physique dans le pays.…
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