The COVID-19 pandemic, which began in 2020, has brought terrible global economic and social effects, which have triggered or accentuated various events: changes in the demand for financial instruments by international investors, inflation risks due to expansive monetary policies and countercyclical fiscal policies, renewed concern for less polluting energy products…
3,103 total views, 2 views today
In a previous blog article, I described the probable expansion of the taxation of carbon emissions, as a consequence of the climate emergency we are experiencing: It is predictable and ineluctable, for the survival of humanity, that the value of non-polluting activities is growing and that the economic value of…
6,079 total views, 1 views today
“New technologies can bring our economic salvation or threaten our livelihoods … or both“(Professor Austin Goolsbee, University of Chicago-USA). Recent innovations, based on concepts and tools of digital technology, are increasingly revolutionizing practices, procedures, controls, work processes in all organizations and types of professions. They overcome existing constraints, particularly in…
29,986 total views, 23 views today
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…
3,905 total views, 3 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…
4,035 total views, 2 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.…
14,778 total views, 3 views today