Electronic tax invoicing (EI) is Latin America’s contribution to the fight against evasion and support for tax transparency. It sprang from the innovative efforts of the region’s more advanced tax administrations (TAs), especially those that embarked on their modernization process in the 1990s under the impetus of the ideas proposed…
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1. Tax and Corporate Governance in the Limelight? While tax burden is always one of the primary concerns for corporate management and finance, it is questionable whether tax has always been amongst the core factors of corporate governance. Christian Nowotny (2008) points out possible reasons for this relative low profile…
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We often hear the phrase: “Latin America is the most unequal region in the world” And although the available data seem to support this assertion with respect to income, it is necessary to recognize that we know very little about wealth inequality. We can only extrapolate that the levels of…
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Important actions against corruption usually rely on the work of the “Receita Federal” (Federal Revenue) in the phases that precede every ostensive investigation stage. The Federal Revenue is very vigilant and has been active in combating the tax evasion connected to the big corruption schemes since long before they appear…
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Although the great majority of the Latin American countries had adopted obligations of transfer pricing documentation, it is during the present decade that Central American countries and part of the Caribbean have included the obligations of transfer pricing documentation in their regulations. Particularly, in Dominican Republic, through the General Rule…
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Statement: The Internal Revenue Service of Chile has maintained a permanent policy involving the intensive use of information technologies. Thus, it has been able to implement significant innovations and simplifications for promoting tax compliance and strengthening tax intelligence, as well as the necessary actions for reducing the tax noncompliance gaps…
9,352 total views, 11 views today