The recent publication Overview of Tax Administrations in CIAT Countries[1] is based on data from the latest version of the International Survey on Tax Administration (ISORA), compiled during 2023 and referring to the situation of the administrations in 2022, in which the tax administrations (TAs) of 179 countries participated. The publication…
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The remarkable progress of crypto-assets and the tokenization of the economy since the emergence of Bitcoin, back in 2008, has led to different regulations being issued around the world. They seek to provide transparency, protect consumers, and combat tax fraud and crimes such as money laundering and terrorist financing,…
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We recently published the working paper “Overview of the taxation of the digital economy in Latin America“ by Juan Pablo Jiménez and Andrea Podestá, and shortly we will publish another of their studies: “Taxation of crypto assets in Latin American and Caribbean countries”. Usually, we would now be reading a blog…
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One of the defining features of Brazil’s tax system is the complexity of its indirect taxes. Notably, the system is marked by fragmented tax bases, the cumulative taxation at each stage of the production process (known as the cascading effect), and the administrative challenges posed by the jurisdiction to tax…
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This is the second of a series of two blogs in which we present an overview of some of our findings in relation to countries’ various commitments to administrative assistance under the (amended) multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAAC). In the first blog, we delineated the…
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Introduction In June 2025, the Tax Justice Network presented the most recent update to one of its flagship publications, the Financial Secrecy Index (FSI). The FSI is based on a legal assessment of the laws and regulations of 141 jurisdictions, including 36 countries from the Latin America and Caribbean (LAC)…
4,976 total views, 28 views today