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)…
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Can we expect a boom in environmental taxation by 2025? Countries, especially those in the global South, face interconnected crises involving climate change and consequently; biodiversity loss and water, health and food threats. These crises are becoming more frequent. In the current context, characterized by rising debt, declining investment, reduced…
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Tax expenditures are a key component -although often not very visible- of tax policies in Latin America. They are incentives, exemptions and preferential treatments established in tax legislation, which reduce the tax burden of certain taxpayers to achieve specific economic or social goals. Their magnitude is relevant and, in…
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As the world prepares for COP30 in Belém, Brazil, developing countries are taking significant steps in environmental taxation and climate financing. These efforts aim to balance economic growth, social equity, and environmental sustainability—while also asserting some leadership in global climate governance. 1. The Growing Threat of the Climate Crisis The…
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In the present era of digital transformation, tax administrations (TAs) are at an innovative crossroads. Artificial Intelligence (AI) has emerged as a disruptive and empowering force, promising to revolutionize the way taxes are managed, interact with taxpayers and combat fraud. In this context, Artificial Intelligence Agents are emerging as the…
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