Try to google the expressions “Blockchain + tax administration” and you can see appearing about five millions results, and probably many more if we use some other related search words. Among these results, we find articles of a number of new tech gurus who promise us a happy Arcadia if…
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At first sight, the analysis of transfer pricing transactions involving raw materials, commonly known as commodities should not pose major difficulties, because open and notorious information on market prices is available. This, in principle, should allow the application of the Comparable Uncontrolled Price Method (CUP). However, this analysis has been…
9,403 total views, 3 views today
The primary objective of this review is to highlight the importance and gravity of the existing tax evasion in Latin America today. A study conducted by Santiago Diaz de Sarralde Miguez[1] reports that Latin America and the Caribbean are characterized by a relatively low tax burden, which averages 22.8% of…
7,520 total views, 1 views today
Today there are still tax administrations where a number of officials are assigned the task of walking the streets of their towns and cities with an envelope in hand to deliver a tax notification. They may get lucky if they are in a country where the streets are properly named…
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When you are going to give an opinion about something with which you are not familiar, it is necessary to say so beforehand. For this reason, I must confess that I will be writing about something of which I know very little and, therefore, it will be very brief. However,…
10,367 total views, 4 views today
An ever present complex issue to bee considered in the control strategy of the Tax administrations While the greater part of the world is involved in examining the international taxation phenomena, headed by the OECD’s BEPS Action Plan and taxation in the digital economy, the purpose of this comment is…
16,551 total views, 2 views today