Current public health emergency demonstrates again that governments need extraordinary tools to mitigate the effects of sudden economic downturns due to unprecedented global events caused by climate change, political unrest or pandemic like COVID 19. We can point to a specific method successfully used to mitigate the economic effects of…
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Chapter 8. Merging Customs and tax administrations: a reflection on ICT systems governance – the Portugal experience When we got together last year in Morocco as representatives of our Tax Administrations to discuss the role of our organizations in the fostering of Development, we were so far away from imagining…
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While the digital economy was gaining more and more space within the global economy, its taxation was also gaining center stage. In this way the countries began to see that value was generated in their territories by their data and the contribution of their users, but the multinational companies were…
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To look out the windows, at the desolate streets at four o’clock on any Saturday afternoon has become a routine; something certainly exceptional, but which threatens to linger on. Within a short time frame, we will move from isolation to distancing, and little by little, at different paces, many of…
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In order to face the challenge posed by the COVID-19 pandemic, the tax administrations are making a great effort by implementing telework mechanisms and maximizing electronic systems. This accelerated process of digitalization goes beyond the electronic filing of tax declarations or the establishment of electronic means of payment -present in…
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Chapter 7. Invoices and Electronic Documents Several colleagues have already written in this space about the recent CIAT publication on “Information and Communication Technologies as a strategic tool to leapfrog the efficiency of tax administrations”. And… yes, logically, one of the chapters is about “Invoices and Electronic Documents”. As our…
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