This year 2020 that we are living is undoubtedly a historic year in terms of digitalization and telework for tax administrations (TAs), process that was accelerated and implemented without proper planning, product of the coronavirus pandemic that still continues. As a result, in many countries, 5 or more months have…
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Introduction The objective of this collaboration is to review some experiences in the application of Artificial Intelligence (AI), that may be applicable for the resolution of disputes with tax administrations (TAs), that is to say for the substantiation of the resources presented by taxpayers against various administrative acts, including before…
5,442 total views, 9 views today
The prevailing social order has demonstrated its inability to control the adverse circumstances that nature and human behavior cause in the coexistence, and the effects of the Covid – 19 pandemics have incorporated into society the unknown of its future. The lack of solidarity of society, the inequitable distribution of…
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The digital economy presents many facts that could be subject to taxation, in order to tax certain manifestations of consumption or wealth associated with its operations. The pandemic accelerated the growth of this digital economy, and although timidly, the eyes of the political authorities are increasingly aware of its importance…
6,311 total views, 5 views today
On 26 June 2020, the TCFD (Task Force on Climate-related Financial Disclosure) announced the publication of the Spanish version of its recommendation manual.[1] The TFCD[2] was created in December 2019 by Mark Carney, Governor of the Bank of England and UN Special Envoy on Climate Action and Finance, and Michael…
4,168 total views, 10 views today
Today we are witnessing a historic moment in the digitalization of tax administrations (TAs) which evidently accelerated, unplanned and unforeseen, due to the measures of isolation and closure of many of the facilities resulting from the coronavirus pandemic. This unprecedented economic, health and social crisis that we are going through…
5,381 total views, 8 views today