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…

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Introduction Crypto assets play a relevant role as “currencies” or means of payment and also as investment alternatives, with excellent expectations for future growth. The market for these assets is constantly gaining space in terms of market capitalization and volume of operations, and signs of optimism are on the horizon.…

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The Covid-19 pandemic has produced an exponential increase in new forms of commercialization of goods and provision of services that make use of digital platforms, a situation that is altering the functioning of the transport, delivery and digital services markets, among others. Digital platforms are one of the world’s largest…

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The complexity of the control of large multinationals in a world of internationalization of the economy at the end of the last century, and the use by some multinationals of aggressive tax planning with several scandals, to transfer the tax bases to reduce their tax burden , was a wake-up…

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From Hinge point of another imagined order – Part 1 … the current social order In Aristotle’s Greece, we can find the origin of the Democratic bases of the order that since 1789, governs most of the communities of the globe until today. In this order, a ruling figure emerges:…

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“Without hope it is difficult to overcome adversity” In “the Titanic orchestra” I believe having said a lot about the effects of the lack of memory on the history of pandemics, the aggravation of the poverty and inequality, the need for changes in the social order, the use of technologies…

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