Increasingly, Tax Administrations (TAs) use new ICTs to be more effective and efficient in their management, and the digitalization process has accelerated exponentially in the current circumstances. Within this new technology, Artificial Intelligence (AI) presents multiple benefits for TAs, since it transforms data into a knowledge and impact asset for…
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Digital economy and taxation The digital economy, which is the new economy and not a part of it, challenges the principles that underpinned international taxation in recent decades, with its particularities: The principles of taxation, which are now obsolete to deal with the new business models of digital companies and…
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The current crisis that threatens life and social coexistence incited me to think about the effects that man-made technological tools produce on the socio-economic conditions of the pandemic that humanity suffers. Paulo Coelho wrote that a hammer would make no sense if there were no nails to hit in the…
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We intend to analyze the tax aspects of the digital economy based on the principle embodied in Action 1 of BEPS, concerning the digital economy, to achieve ” … a better alignment between the localization of taxable profits and the localization of economic activities and the creation of value”. In…
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Small individual taxpayers, micro and small enterprises (SMEs)have always been , have always been a factor of concern among tax policy makers. On one hand, since they constitute the largest universe of taxpayers (60 to 96% depending on the country), on the other their importance in the collection in the…
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INTRODUCTION. The ongoing coronavirus pandemic has led many tax administrations (TAs) to close their offices and move quickly towards e-government. As a result, and specifically in the information and assistance function, they have had to strengthen the digital contact channels and quickly migrate to what is known as the virtual…
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