I. Introduction In the tax field, two logics coexist that, although related, speak different languages. On the one hand, transfer pricing, as a set of rules specific to direct taxation, requires performing transactions between companies of the same group as if they were transactions between independent parties, at market values. Its…
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As countries prepare for COP30 in Brazil, transforming tax systems into engines for climate action and sustainable development is vital. For the Global South, leveraging taxation aligned with the Sustainable Development Goals (SDGs) is critical to mobilizing domestic resources for mitigation, adaptation, and equity. Several diagnostic tools help governments assess…
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Ninety years weaving questions, seventy-two spinning answers… After nine decades of life and more than seventy years watching how the administration and tax policies shape – and sometimes distort – the pact between the State and society, I wonder which threads sustain coexistence and which ones tear it apart. This…
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There is no doubt that the correct classification of a taxpayer’s economic activity is important, particularly important, for a tax administration. Surely a sales over purchases ratio of 10% and a profit over gross income of 4%, for a fictitious company, called ACME 123 Ltd., for example, does not tell…
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Abstract This article analyzes the role of international cooperation in the development of technological solutions for the challenges of the digital economy, such as the DEC (Digital Economy Compliance) system. Based on the DEC system, developed by CIAT with financial support from GIZ and Norad, we examine how strategic partnerships…
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Process mining consists of the application of specialized algorithms to the event logs generated by information systems, to identify trends, patterns, and details about how processes are executed. In this sense, it constitutes a tool that combines data science and process analysis to discover, validate and optimize workflows. By integrating…
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