Time is relentless, and every minute brings innovations. Even if Moore’s Law is still valid to this day, there are already news of quantum technology computers potentially commercial. But I do not want to deal with the issue of hardware technologies, even if these are extremely important for what I…
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Perhaps, it stems from a fear of being left out of a rapidly evolving global economy. Maybe, it was imposed as a condition for receiving foreign direct investment. It could be that pressure is rising thanks to the Global Forum peer reviews. Whatever the reason, many developing countries are consistently…
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Providing tax certainty could – and should – imply multiple aspects, being by nature a multidimensional strategy that endeavors to “facilitate” taxpayer voluntary compliance with their tax obligations. One of the most recent CIAT Working Documents analyzes the reality of the Tax Administrations (TA) in this area, using the most…
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Since its establishment, the Inter-American Center of Tax Administrations – CIAT has been aware of the importance for the tax administrations to count on high levels of integrity in carrying out its functions. Because of said concern, the organization has been working in the preparation and approval of theoretical-conceptual documents…
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Essentially, the analysis of transfer pricing for tax purposes revolves around the Arm’s Length Principle. The idea that this principle is applied when the prices or margins obtained in a transaction with a related party are consistent with those agreed by independent third parties may seem simple. However, putting this…
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Electronic commerce, international goods sales via web, cloud computing, 3D printing, social networking and advertising platforms, collaborative digital economy, cryptocurrencies and ICOS … a world is changing before our eyes. This affects the classical rules of taxation for determining the territorial connection, the nature and amount of income and viable…
15,480 total views, 2 views today