The Covid-19 pandemic has produced an exponential increase of e-commerce[1], with new business models to market goods and services, and also a profound change in the consumption habits of the population with various forms of electronic payments, such as wallets, virtual, virtual currencies, among others. Given this, the objective of…
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At some point in the month of June we virtually met with some colleagues of the bank such as Alberto Barreix, Maria Cristina Mac Dowell, Andres Muñóz and Alejandro Rastelletti, to follow up on some of the issues on which the IDB and the CIAT collaborate. We then set out…
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Introduction The OECD has published a very interesting and very necessary work called ” taxes on virtual currencies. An overview of tax treatments and emerging tax policy issues”[1], responding to a call from G20 leaders and finance ministers for an analysis of the risks posed by crypto-assets, due to their…
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Despite its proliferation and wide acceptance, the Arm’s Length principle, cornerstone of the transfer pricing analysis for tax purposes, has had followers and opponents. Its application has been evolving in line with the evolution of the business models of multinational companies. There has been significant progress as a result of…
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Tax informality is part of the so-called hidden, informal, submerged, underground, black economy, etc., which is defined as all the legal production of goods and services oriented to the market that are deliberately removed from government control (Schneider 2010), both to avoid the tax burden and Social Security contributions, as…
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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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