As a region, Latin America is a world leader in electronic invoicing. From the Executive Secretariat, we have been repeating it in various forums and in more than one language in different continents. It has been recognized by market analysts, academics, private companies and, indeed, by tax administrations around the world.…
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On 20 and 21 November, on occasion of the commemoration of the 50th anniversary of the Receita Federal (Federal Revenue) Secretariat of Brazil, an international seminar was held and some important new services and products using intensive technology were officially launched. The opening day of the international seminar, on November…
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Risk analysis is a fundamental component of functional analysis, which in turn is one of the key steps in the analysis of transfer pricing. In essence, the theory says that the more functions are performed, the more assets used and more risks assumed, the expected profitability of a company should…
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We have updated, along with the CIAT Tax Studies and Research Directorate, the database of the tax benefits and tax incentives identified as tax expenditures and included in reports from 17 countries in the region, published until May 2018 (Tax expenditures database – TEDLAC – link to TEDLAC). The TEDLAC…
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The Inter-American Center of Tax Administrations (CIAT) is working on the upgrade of a document that proposes alternatives for an efficient and effective control of transfer pricing of Multi-National Enterprises (MNE). CIAT itself comprises 42 member countries, mainly from the Americas. Carlos Perez, the head of Mexico’s transfer pricing taxing…
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Introductory concepts Latin America has inherited from continental Europe its traditional judicial systems, where tons of cases were accumulated on paper. Several countries in our region have undertaken far-reaching judicial reforms in order to address the need to promote the transformation of judicial systems from paper to the digital environment.…
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