- 25
- May
- 2021
- Written by: Andrés Fernando Pardo Quiroga
- /
- Comments Leave a reply
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
- 24
- May
- 2021
- Written by: Pablo Porporatto
- /
- Comments Leave a reply
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
- 19
- May
- 2021
- Written by: Juan Frers and Agustina Evelyn Atlante
- /
- Comments 1 Reply
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
- 18
- May
- 2021
- Written by: Julio Fernando Lamprea Fernández
- /
- Comments Leave a reply
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
- 17
- May
- 2021
- Written by: Alejandro Antonio Aued
- /
- Comments 1 Reply
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
- 12
- May
- 2021
- Written by: Alberto Barreix and Fernando Velayos
- /
- Comments Leave a reply
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
Ronnie Nielsen en What future does artificial intelligence have in Tax Administrations? "Thanks, Alfredo, for this as always very informative blog! Your tireless comment..."
스카이슬롯 en “Final Beneficiary” or “Effective Beneficiary”? "It is really a nice and helpful piece of information. I am glad that you shared ..."
the walking dead season 9 ซับไทย en “Final Beneficiary” or “Effective Beneficiary”? "Thanks for the tips you have contributed here. Something important I would like ..."
Roxanne Mazzillo en Against corruption, more cooperation "Your blog site is like a breath of fresh air...."
Val en If only it were a game "Great blog...."