In memoriam Juan Carlos “Bebe” Gómez Sabaini, teacher and friend The digitalization of the economy has led to important changes in business models and in the value-creation processes of companies. From the fiscal point of view, a series of challenges arise, since tax systems, designed for another era and circumstances,…
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As a consequence of a (primary) transfer pricing adjustment, economic double taxation may occur. However, in the treaties for the avoidance of double taxation (DTT) there is the figure of the correlative adjustment, which consists of the transfer pricing adjustment that should be made in the tax base of the…
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The suggestion to integrate taxation regimes for segments of taxpayers with different characteristics of economic activity, tax liability, and/or tax capacity in a single general regime and the complications that some professionals see in the tax benefits granted by the socio-economic policy (from the blog: “Bridges to an Optimal Tax…
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The Income Tax is the tax with the highest rate of evasion in LAC. Although, in theory it is the most equitable, in practice, the multiple ways of evading it or using tax benefits, have turned it in actual taxation as a tax with serious issues of inequality. It is…
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The COVID-19 pandemic had strong economic and social impacts that have exacerbated the problems of inequality between rich and poor. While the wealthier classes were able to preserve their jobs and work remotely, many low-income workers lost their sources of income overnight, or saw their incomes shrink dramatically. This increase…
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Tax administrations (TAs) increasingly use techniques typical of economic psychology to analyze the behaviors of citizens and thus improve tax compliance. Behavioral economics makes it possible to use tools to reduce psychological biases, which can lead to tax non-compliance, and it can also use information that can change taxpayers’ beliefs…
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