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…
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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…
9,882 total views, 6 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…
4,866 total views, 2 views today
One of the lessons that the pandemic has left us is that, in the near future, the context may change radically and we must be prepared to face these changes. This is related to the importance of history as a science that allows us to know the past in order…
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Today, there is a general consensus that the basic strategic objective of modern Tax Administrations (TAs) is to increase the levels of voluntary compliance by taxpayers, through two main lines of action, on the one hand by providing facilities to those who wish to comply, and on the other hand…
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The comparability analysis is defined in the glossary of the OECD Guidelines as: As with many transfer pricing concepts, making the aforementioned comparison may seem like a simple task, but in practice, it requires a deep understanding of the transaction to be analyzed and the identification of potential comparable transactions,…
15,467 total views, 8 views today