The consumption taxation is classified in general and specific. The first one covers globally sales, imports, services, and has a multi-phase nature (non-cumulative – value added type- or cumulative – general sales tax-). As a subspecies, we can highlight the taxes on wholesale or retail sales to the final consumer,…
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The Tax Administration plays a fundamental role in our societies, so it requires having professionals with the skills and abilities needed to face a constantly changing landscape. However, this can be a challenge. According to the statistics of ISORA, in our tax administrations (TAS) the average age of officials is…
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Last week, from May 23 to 26, 2023, The 57th CIAT General Assembly was held in Punta del Este (Uruguay), hosted by the Uruguayan General Directorate of Taxation, with the theme “The Tax Administration as a protagonist of the country’s development strategy”. The Spanish Delegation was headed by the Secretary…
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At the end of 2022, the use of the OSInt technique for the tax investigation of a well-known figure in music was made public, by the Spanish tax agency. Through photos uploaded by the star to her social networks, among other elements, the Treasury was able to geoposition her to…
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Trying to stabilize the global climate is an unprecedented challenge for humanity in the 21st century, and progress has been made. Although this progress is slow, in view of the climate emergency, progress is rapid on a human scale. Each economic sector and each country have to play its role,…
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ESG factors is the acronym for Environmental Social and Governance factors, in Spanish this acronym is also translated ASG. In private companies and also in public agencies, it is the subject of a wide debate with the introduction of mandatory and voluntary disclosure measures. This can affect companies of all…
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