Fifteen years have passed since CIAT published its Manual on the Control of International Tax Planning; a pioneering document at the time, prepared within the framework of a working group composed of tax administrations from America and Europe, led by the AFIP of Argentina. This Manual presents theoretical content on…
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In the past decade there has been more attention than ever before given to the controversial tax avoidance and evasion schemes utilized by the world’s biggest companies. The many stories derived from incidences like the Panama Papers, Lux Leaks, Pandora papers, etc. give a rough idea of the tax planning…
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On 5/4/2022, the OECD Forum on Tax Administration jointly with other partner organizations such as CIAT and the IMF[1] launched the first phase of a new global Inventory of Tax Technology Initiatives (ITTI)[2] which contains information on the use of leading technological tools and digitalization solutions implemented by 76 Tax…
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Introduction In recent years, individuals and companies have adopted the use of cryptoassets for a wide and growing variety of financial and investment activities, including their use as a means of payment for international transactions and transfers. However, unlike traditional financial products (e.g., bank deposits, securities, mutual fund shares…
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Without a doubt, digital platforms are one of the biggest digital disruptions in the world of work in recent years and are being exponentially empowered by the ongoing pandemic. They have the potential to positively impact 540 million individuals in the world and increase revenues by $2.7 trillion by 2025[1].…
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Recent technologies have driven what we call digital transformation, a global phenomenon that encompasses companies, governments and individuals. The tax administrations (TAs) are also undergoing this transformation, which generates the need for multiple changes. In 2020, in his report “Tax Administration 3.0 (TA 3.0– – Digital Transformation of Tax Administrations”[1],…
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