In this document, we present the results of the tax expenditures of the Latin American countries that are included in the tax expenditures database (TEDLAC), at the second level of disaggregation. We focus on two of the dimensions provided by the data: on the one hand, according to the object…
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An interesting blog of Gaspar Maldonado points out the evolution of the human resources in the administrations of Central america, through a comparative analysis of the regional tax administrations countries between 2010 and 2017, which allows building a regional comparative evolution of the human talent in four lines: the total…
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According to the Royal Spanish Academy (RAE), autonomy is the “power that municipalities, provinces, regions or other entities have within a State, to be governed by their own rules and governing bodies.” Venturing with our own definition, we could point out that autonomy is the degree to which a public…
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Today we live in an increasingly automated world where algorithms[1] are used for decision-making, based on artificial intelligence (AI) systems. Many times, these algorithms generate biases in their application, as evidenced in two important judgments on the subject relating to Social Security, taxes, and labor law. These judgments against the…
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I – Introduction It is fair to say that the permanent establishment (PE) has been at the forefront of international taxation for decades. This fact allows us to state that, undoubtedly, the matter of whether or not a PE is triggered in a source jurisdiction is still one of the…
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Heterodox taxes During the nineties, the doctrine of the “Chicago boys” and economic orthodoxy were on the rise, and any tax that did not follow the classical tradition, that is, that was not a tax on income and wealth (direct taxation) or a general consumption tax -VAT- or other specific…
4,894 total views, 10 views today