Very often we hear, read, or see reports, announcements, or news about the application of artificial intelligence, and particularly machine learning – to solve problems or make your solution more efficient. The tax administration, of course, can also benefit from the application of these technologies to improve risk management, process…
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Climate change mitigation is a global emergency. The world faces already graves consequences of lack of previous collective action, and the increase in climate-related damages shows the consequences of the too slow global answer to the threat of carbon emissions on the warming of our planet’s atmosphere. As you may…
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Introduction To achieve sustainable development in the medium and long term, it is essential that each country has its own resources and management capacity. These resources, in particular for Argentina, have been insufficient for many years and for this reason, two paths have emerged that so far have provided no…
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Closing this unfortunate 2020 is a good time to gather the available information regarding the evolution of the tax revenue, collected in the recently published Revenue Report COVID-19 (RRC) of CIAT. This third edition of the RRC analyzes the data available for the January-September 2020 period and incorporates information from…
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A key antecedent A key antecedent on this issue is the ruling issued on 21/06/2018 by the United States Supreme Court, in the framework of the case South Dakota vs. Wayfair Inc. In this ruling, by a majority of 5 judges in favor and 4 against, a jurisprudential criterion in…
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Following a recent IMF report[1], the purpose of this comment is to highlight the importance for Tax Administrations (TAs) of having an Operational Continuity Plan (OCP) which guarantees the permanence of operations in the face of situations that may arise, as a result of the COVID-19 pandemic. A OCP, also…
1,575 total views, 4 views today