What do you see in the picture below? No, it is not the famous Rorschach test and we are not trying to evaluate your personality. What you are seeing are the 7,000 possible paths in which the benefits can be transferred between two different countries using the double taxation agreements…
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In the 1996 film, Star Trek: First Contact, there’s an exchange between Enterprise Captain Jean Luc Picard and another character about the economies of the 24th century. Captain Picard notes that “The economics of the future are somewhat different.” We may still be some years away from the 24th century,…
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One of the key objectives of the CIAT organization is to support our member tax administrations in their own process for development and improvement. We have done this through various initiatives including a wide training program for officers and officials; the publication of manuals, statistics and research papers; and, the…
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In these times of transparency, it is becoming increasingly necessary to know or reveal who, what individual, is behind each entity, whether a corporation or other legal entity, whether domestic or foreign. In English, de facto the working language of the international institutions and organizations, the expression of beneficial owner1, 2 has…
59,279 total views, 92 views today
The event largely went unnoticed in the general press, and even the business and IT press hardly paid attention. Yet the proceedings that unfolded in October 2018, when more than 80 of the world’s tax administrations came together at a Tax Summit in Lisbon, would be major financial headline material…
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Introduction In these lines, we will try briefly to substantiate why we believe it would be appropriate to await an international coordination before progressing unilaterally with taxing the benefits of the digital economy when there is no physical presence of the provider in the place of consumption. As an example…
3,100 total views, 1 views today