Our recent book, Rebellion Rascals, and Revenue: Tax Follies and Wisdom through the Ages, draws lessons for the present from millennia of tax history. Tax administrators have a starring role. Tax collection may be the world’s second oldest profession. Those who do the collecting, in any case, have been for millennia…
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Undoubtedly, we are at a historic moment in the matter of the digitalization of Tax Administrations (TAs), which obviously accelerated, unplanned and unexpectedly, due to the isolation and closure measures of many of the dependencies, product of the Covid-19 pandemic. TAs are incorporating technology, becoming digital on a permanent basis…
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Introduction An effective exchange of tax information (EOI) between States is essential to achieve “an equal playing field” and thus eradicate the evils of unfair competition that produces the opacity offered by certain countries. Currently, it is possible to identify two international standards of EOI driven from the G20, and…
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Now that Peru has whittled down the number of presidential candidates from 18 to just two, the South American country is one step closer to attaining the clarity it so desperately needs. Not only has Peru gone through three different presidents in six months, but it had the dubious distinction…
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From the Single Tax Registry (STR), the DIAN has implemented important improvements in its service using new technologies, registration, and updating of the registry, and constant automatic updates following regulatory changes and needs of all DIAN processes, in tax, customs, exchange, and international taxation aspects. The STR is very important…
4,334 total views, 7 views today
The present comment explores some cases of concrete application of blockchain technology in Tax Administrations (TAs), and then formulates some ideas of its possible expansion in the near future, considering the advantages and disadvantages. SOME ADVANTAGES OF BLOCKCHAIN Blockchain is a digital mechanism to create a digital and distributed…
27,224 total views, 16 views today