Introduction Through Law 1715 of 2014, the general regulatory framework for Non-Conventional Sources of Renewable Energy (FNCER in Spanish) was established in Colombia in order to foster this type of investments in the national territory, which are so important today in most parts of the world. Naturally, beyond the legal…
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It would be naive to think that the implementation of national electronic invoicing systems or almost real-time electronic invoicing information does not increase the control capabilities of the tax administration. Some numbers presented by the SAT of Mexico at our last General Assembly in Guatemala are a significant demonstration. For…
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The evidence about the ways in which man has exchanged goods and services appears approximately 8,000 years before Christ. What some experts agree, is that during the Neolithic and with the first forms of barter, our ancestors began to resolve a deep conflict that once manifested itself and that remains…
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An unprecedented succession of natural catastrophes has swept the planet in July 2021. There have been severe floods in China and Western Europe, heat waves and droughts in North America, massive melting of the Artic ices and wildfires in the subarctic.“A summer of extraordinary climatic events” is the headline of…
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1. Introduction Based on the agreement reached at the G7 at the beginning of last June, the BEPS Inclusive Framework (BEPS IF) of the OECD and G20 has issued a declaration (07/01/21) recently approved at the G20 meeting in Venice, to provide a common solution that addresses the tax challenges…
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The importance of VAT in the tax structure of the countries of America is significant. Its application began in the 1960s in Colombia and Brazil, followed in 1972 with Uruguay, and so on until it reached most of the countries of the continent, including the English-speaking Caribbean countries[1]. Regarding the…
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