Recently, the International Monetary Fund has published several important studies on global climate policy. This October 2019, the IMF published the study “long-term macroeconomic effects of climate change: A Cross-Country Analysis”.[1] Previously, on September 4, 2019, the study “Macroeconomic and Financial policies for Climate Change Mitigation: A review of the…
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The application of the profit split method (PSM) has been updated in the Revised Guidance on the Application of the Transactional Profit Split Method resulting from Action 10: Other High-Risk Transactions of the BEPS Action Plan, which provides for “clarification of the application of transfer pricing methods, in particular the…
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I was fortunate to participate in the IOTA Annual International Conference that this year focused on technology issues, including a showroom of successful solutions used in tax administrations. The event reminds us of our technology meeting in Miami a couple of years ago, and the obligation we have to repeat…
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The purpose of the present article is to comment on how digitalization is already affecting aspects related to the structure of tax administrations (TAs) and also allow me to make some suggestions in this regard. The digitalization resulting from the Fourth Industrial Revolution that we are undergoing produces vertiginous changes…
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I hereby intend to make some comments on the subject, following the OECD´s[1] recent report, published in the eighth edition of the Tax Administration Series, which shows how the tax administrations (TAs) are evermore moving toward electronic administration and using a range of technological tools, data and information sources and…
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In recent years it has been seen that the implementation of electronic invoicing has advanced by impressive leaps in Latin America. Chile, Brazil and Mexico are usually mentioned as success stories and worldwide examples in their implementation. But currently in Latin America, there are many other countries with relevant advances. These include Uruguay, Argentina, Paraguay, Peru,…
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