Abstract: As the world suffers more and more from the effects of the climate crisis and global warming, the solutions to these serious threats involve a global transition to zero carbon emissions, which implies a rapid technological transformation and a general willingness to implement environmental regulations, including innovations in taxation.…
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Since my beginnings at CIAT more than ten years ago, I have witnessed the constant evolution of teaching and learning methodologies. Every day it is more common to hear about artificial intelligence (AI) and we immediately think of the movie: “I robot”, but artificial intelligence goes beyond that, it is…
The historical evolution allows to identify three great models or systems of personal income taxation that the most received doctrine has denominated them: a) global, b) schedular and c) mixed. We will analyze in general terms the basic aspects of the technical structure of the mentioned models, in particular the…
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The cooperation represents the essence and purpose of CIAT. Since its foundation in 1967, numerous cooperation actions with countries and organizations have allowed CIAT to consolidate the pillars that have allowed it to be an organization with a regional focus and global impact, despite the small size of its Executive…
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Given the magnitude of evasion through tax havens and low-tax jurisdictions, the last decades have seen an international proliferation of both regulatory and management measures to limit such maneuvers, both in terms of the profits of multinational companies and the transfer of individuals’ financial assets. Corporate benefits The evasive methodology…
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“Alice laughed: “There’s no use trying,” she said; “one can’t believe impossible things.” “I daresay you haven’t had much practice,” said the Queen. “When I was younger, I always did it for half an hour a day. Why, sometimes I’ve believed as many as six impossible things before breakfast.” (Lewis Caroll,…
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