Introduction An effective exchange of tax information (EOI) between States is essential to achieve “an equal playing field” and thus eradicate the evils of unfair competition that produces the opacity offered by certain countries. Currently, it is possible to identify two international standards of EOI driven from the G20, and…
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Now that Peru has whittled down the number of presidential candidates from 18 to just two, the South American country is one step closer to attaining the clarity it so desperately needs. Not only has Peru gone through three different presidents in six months, but it had the dubious distinction…
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From the Single Tax Registry (STR), the DIAN has implemented important improvements in its service using new technologies, registration, and updating of the registry, and constant automatic updates following regulatory changes and needs of all DIAN processes, in tax, customs, exchange, and international taxation aspects. The STR is very important…
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The present comment explores some cases of concrete application of blockchain technology in Tax Administrations (TAs), and then formulates some ideas of its possible expansion in the near future, considering the advantages and disadvantages. SOME ADVANTAGES OF BLOCKCHAIN Blockchain is a digital mechanism to create a digital and distributed…
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In 2019, and in response to numerous requests from member countries and organizations, the CIAT decided to add to CIATData (service that groups the CIAT databases), information on the situation of its member countries regarding the adoption of recommendations derived from the BEPS Action Plan.[1] In recent years this information…
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From the axiology of the tax systems, it follows that any non-compliance “per se” is reprehensible and that for this reason the non-compliant must bear financial surcharges and be sanctioned, while from the axiology of tax amnesties[1] it follows that the non-compliant with the highest contributory capacity especially benefit from…
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