The digital economy presents many facts that could be subject to taxation, in order to tax certain manifestations of consumption or wealth associated with its operations. The pandemic accelerated the growth of this digital economy, and although timidly, the eyes of the political authorities are increasingly aware of its importance…
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On 26 June 2020, the TCFD (Task Force on Climate-related Financial Disclosure) announced the publication of the Spanish version of its recommendation manual.[1] The TFCD[2] was created in December 2019 by Mark Carney, Governor of the Bank of England and UN Special Envoy on Climate Action and Finance, and Michael…
4,889 total views, 3 views today
Today we are witnessing a historic moment in the digitalization of tax administrations (TAs) which evidently accelerated, unplanned and unforeseen, due to the measures of isolation and closure of many of the facilities resulting from the coronavirus pandemic. This unprecedented economic, health and social crisis that we are going through…
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Two years ago, the International Chamber of Commerce (ICC) put together a dialogue between practitioners and executives from businesses and tax administrations on the subject of continuous transaction controls (CTCs). From the beginning, the group of enterprise experts and advisors worked closely together with CTC pioneers from a number of…
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The crisis resulting from COVID-19 has created an unprecedented historical situation that makes information more necessary than ever for our situational awareness and the design of responses. The Revenue Report Covid-19 (RRC) prepared by CIAT aims to contribute to this task by developing an international database for monitoring the monthly evolution…
3,286 total views, 2 views today
The Annual Technical Resolutions of CIAT, approved by consensus of the member countries present at the respective General Assembly, based on the main topic of central interest there discussed. They are not mandatory but have represented for years, guidelines, recommendations, considerations, trends, requirements and even strategies to follow for the…
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