One of the concerns of the modern tax administrations is to help taxpayers to fulfill their obligations. With this objective in mind, in 2018 in the General Tax Directorate (DGI) of Uruguay has implemented a pilot plan to provide a service through the popular WhatsApp application. The project includes currently…
6,254 total views, 12 views today
Tax Administrations have been strengthening their control actions by introducing significant changes involving regulations and access to local and international information. Nevertheless, such progress is insufficient if not focused on more precisely identifying the tax risk behaviors and patterns for an adequate and timely selection of operations that should be…
2,160 total views, 1 views today
I will briefly discuss some possible models for the electronic transmission of information about invoices to a Tax Administration (TA), and use “electronic invoice” (EI) as “a structured electronic document which supports a commercial transaction”. In most countries where a Value Added Tax (VAT) is used, invoices are key instruments…
3,933 total views, 6 views today
Among the Goals for Sustainable Development -ODS- included in the Agenda 2030, ensuring public access to information is highlighted. In most countries in the region, laws on transparency and access to public information have been approved. However, despite these efforts, corruption remains one of the main concerns of the citizens…
13,570 total views, 15 views today
Authors Juan Antonio Garde and Alejandro Luelmo are officials with a long history in the Spanish administration and Inspectors of the Internal Audit Service of the Tax Agency. They are members of the CIAT Standing Committee on Ethics. In all countries, tax administrations play a key role, not only in…
13,708 total views, 16 views today
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD Guidelines) provide orientations and recommendations that have been adopted and, at times, expanded in the domestic legislation of each jurisdiction. One of the aspects subjected to greater expansion has been the definition of related parties. In this sense,…
3,833 total views, 1 views today