My message to governments around the world is clear: First, shift the taxation from salaries to the taxation of carbon. We must tax pollution, not people. Second, stop subsidies to fossil fuels. Taxpayers’ money should not be used to boost hurricanes, to spread drought and heatwaves, to bleach corals or…
2,574 total views, 1 views today
In the Transfer Pricing Database published by CIAT there is a section titled ‘Aspects Related to the BEPS Project’ in which the tax administrations of 15 Latin American countries list the transactions that most erode their tax base.[1] Nine of these countries (60%) specifically mention base erosion due to royalty…
40,720 total views, 8 views today
As with the digital economy, tax evasion and many more challenges, the management of human talent is a vital task in the management of tax administrations; many of the results (if not all) of our institutions are inevitably linked to the performance of our public servants. Today May 21, we…
3,725 total views, 1 views today
Quantum computing recently stopped being just a buzzword to become something real. Several companies, such as Google, announced research and experimental products, but IBM introduced at the beginning of the year the first integrated commercial quantum computer – the IBM Q – and released a platform of access to the…
4,820 total views, 1 views today
“Integrity is the virtue that turns a manager into a leader.” Warren Bennis Why is it important for tax administrations managers to be trained in integrity? Integrity is considered the primary feature for effective leadership. In any organization’s ethical management must be focused on integrity and rely on managers acting…
1,811 total views, 1 views today
While in the world of taxation there is a debate as to how the digital economy should be taxed, the purpose of this comment is to focus the issue on the actions that the Tax Administrations (TAs) could already undertake to arrive at a more efficient control of the digital…
4,678 total views, 2 views today