The province of Córdoba, as a subnational jurisdiction of the Argentine Republic, from the 2021 annuity, [1]has made clarifications regarding the tax treatment that corresponds to dispense, in the tax on gross income, [2]to the so-called “digital currencies” and, also, for those subjects who intervene – directly or indirectly-with operations…
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Today, we are witnessing a boom in the use of cryptocurrencies as means of payment and as forms of savings and investment (at the end of 2020 they already exceeded 6,500 in circulation). In general, they are currencies based on advanced cryptographic technologies that allow their issuance, validation, and registration…
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Although I was one of the founders of the CIAT Blog (which by the way has exceeded all our expectations in terms of bloggers and the readers), I do not usually publish in this space to avoid that some personal position could be interpreted as an official position of the…
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As we well know, the crypto assets are an increasingly growing phenomenon, the number of players who access the market day by day increases, as well as the profits of financial intermediaries, the so-called exchanges. The “crypto” phenomenon is hardly regulated in the Latin American region, in some countries there…
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The analysis of taxes and their role requires locating them and relating them to the different functions or tasks of the State and to the Economic Policy, to identify their specific role in it. Consequently, this necessarily links us with the fiscal policy in its instrumental nature and its direct…
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Covid 19 is producing dizzying changes in different aspects of tax administrations (TAs), which have accelerated their digitalization process affecting their structures, their functions, the relationship with citizens and of course their human resources. Therefore, the objective of this blog is to try to think what the future of human…
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