Closing this unfortunate 2020 is a good time to gather the available information regarding the evolution of the tax revenue, collected in the recently published Revenue Report COVID-19 (RRC) of CIAT. This third edition of the RRC analyzes the data available for the January-September 2020 period and incorporates information from…
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A key antecedent A key antecedent on this issue is the ruling issued on 21/06/2018 by the United States Supreme Court, in the framework of the case South Dakota vs. Wayfair Inc. In this ruling, by a majority of 5 judges in favor and 4 against, a jurisprudential criterion in…
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Following a recent IMF report[1], the purpose of this comment is to highlight the importance for Tax Administrations (TAs) of having an Operational Continuity Plan (OCP) which guarantees the permanence of operations in the face of situations that may arise, as a result of the COVID-19 pandemic. A OCP, also…
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Introduction Crypto assets play a relevant role as “currencies” or means of payment and also as investment alternatives, with excellent expectations for future growth. The market for these assets is constantly gaining space in terms of market capitalization and volume of operations, and signs of optimism are on the horizon.…
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The Covid-19 pandemic has produced an exponential increase in new forms of commercialization of goods and provision of services that make use of digital platforms, a situation that is altering the functioning of the transport, delivery and digital services markets, among others. Digital platforms are one of the world’s largest…
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The complexity of the control of large multinationals in a world of internationalization of the economy at the end of the last century, and the use by some multinationals of aggressive tax planning with several scandals, to transfer the tax bases to reduce their tax burden , was a wake-up…
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