Given the pandemic situation that our country is currently experiencing, it is evident the need to accelerate the digitalization of the operations carried out by the Tax Administration and the reduction of costs for both the taxpayer and the Administration, thereby seeking to mitigate the loss of collection. The innovation…

1,147 total views, 1 views today

Introduction In the digital economy, virtual platforms are fundamental pieces and should be considered key contributors to the tax compliance of users and others intervening in them. The OECD has issued very interesting technical documents on the tax use of such platforms and, for its part, the European Council has…

2,771 total views, 4 views today

We are entering a new paradigm, in which new technologies have modified traditional financial models, where the DeFi Model [1](Decentralized Finance Model) begun to modify basic macroeconomic applications. In this new finance model, the general rule is decentralization and self-regulation by the so-called “crypto market”. It is important to note…

24,403 total views, 29 views today

One of the main barriers to achieving the competitiveness and productivity of companies in Colombia is the labor and business informality, which are configured when workers and firms operate evading regulation (Hamann-Salcedo & Mejia, 2013). In Colombia, according to CONPES document No. 3956 of 2019, out of 4 microenterprises, 3…

2,079 total views, 1 views today

We have heard on many occasions the much talked about relationship between virtual assets and money laundering. This misuse – although less frequent than is thought – has been associated in several treaties and investigations with terrorism and drug trafficking. Where should tax administrations and anti-laundering bodies focus? We have…

3,426 total views, 2 views today

In memory of Juan C. Gómez Sabaini and Francisco de Paula Gutiérrez The tax incentive for private investment most widely applied in the Latin American and Caribbean (LAC) jurisdictions (25) is a lower corporate income tax (CIT) rate in certain industries or specific regions. If well designed and implemented, the…

4,233 total views, 2 views today

Our Blog

Bloggers

Activate subscription

CIAT Subscriptions

Browse through the site without restrictions. Consult and download the contents.

Subscribe to our electronic newsletters:

  • Blog
  • Academic offer (Only in spanish)
  • Newsletter
  • Publications
  • News alert

Activate subscription

CIAT Members

Representatives, Correspondent and Authorized staff (TA)