Can we expect a boom in environmental taxation by 2025? Countries, especially those in the global South, face interconnected crises involving climate change and consequently; biodiversity loss and water, health and food threats. These crises are becoming more frequent. In the current context, characterized by rising debt, declining investment, reduced…
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Tax expenditures are a key component -although often not very visible- of tax policies in Latin America. They are incentives, exemptions and preferential treatments established in tax legislation, which reduce the tax burden of certain taxpayers to achieve specific economic or social goals. Their magnitude is relevant and, in…
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As the world prepares for COP30 in Belém, Brazil, developing countries are taking significant steps in environmental taxation and climate financing. These efforts aim to balance economic growth, social equity, and environmental sustainability—while also asserting some leadership in global climate governance. 1. The Growing Threat of the Climate Crisis The…
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In the present era of digital transformation, tax administrations (TAs) are at an innovative crossroads. Artificial Intelligence (AI) has emerged as a disruptive and empowering force, promising to revolutionize the way taxes are managed, interact with taxpayers and combat fraud. In this context, Artificial Intelligence Agents are emerging as the…
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The massive incorporation of IT systems in different sectors and the need to simplify administrative processes pose a challenge for Tax Administrations: to redefine the way in which they interact with their digital environment. In the report Tax Administration 3.0: The Digital Transformation of Tax Administration [1], the Organization for…
1) Introduction When talking about tax code models for Latin America and the Caribbean (LAC), the technical and doctrinal debate revolves around two fundamental references that have marked different stages of the regional regulatory development. The first of these is the 1967 Model Tax Code for Latin America, promoted by…
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