In the first part of the blog, we described the basic functioning of decentralized finance protocols called DeFi, and the fiscal and money laundering risks that arise from their anonymity. However, the action of governments and tax administrations to prevent and act on the financial crimes that could be involved…
3,362 total views, 7 views today
INTRODUCTION The boom in cryptocurrencies has established itself as a phenomenon of these times and is advancing inexorably along a straightforward path that will lead them to become major players in the financial market. Although most investors prefer them for “hodling” [1] (long-term holding), “trading” operations (buying and selling for…
3,277 total views, 7 views today
Summary. In the tax system, all the taxes are not established to collect revenue, aimed at satisfying the needs of the population. Others have an extra-fiscal nature. Their essential objective is away from collection and seeks other purposes, and such is the case of the Tax on Production and Services.…
10,330 total views, 42 views today
The recent agreement reached by 137 countries and jurisdictions implies a profound reform of international tax rules in a globalized and digitalized world[1]. The agreement on Pillar 2 involved establishing multilaterally agreed limitations, to generate an additional tax collection of USD 150,000 million, from multinational companies that exceed 750 million…
6,903 total views, 25 views today
The ongoing pandemic is demonstrating day by day how important the digitalization of governments is, and it would seem that we are at a historic moment in the subject. We are facing a unique opportunity to accelerate the step towards digital governments, to rebuild trust by being more transparent and…
7,905 total views, 19 views today
General aspects Artificial intelligence (AI) has been impacting not only business, but also our daily lives, from facial and image recognition to predictive analytics based on machine learning, conversational applications, autonomous machines and hyper-personalized systems[1]. The kinds of decisions and predictions that AI-enabled systems make are becoming much deeper and…
3,802 total views, 12 views today