A year ago, Santiago Díaz de Sarralde premiered in this space with his article taxes on robots. There, he posed questions about the enormous implications that the continuous development of artificial intelligence and robotics at higher levels and their application will have on work and, consequently, on the income derived…

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Starting the new millennium, most countries in South America have been gradually adopting transfer pricing documentation requirements.  In this sense, Colombia in the year 2002 introduces through law 788 its transfer pricing regulations. They establish in article 260-4 of Tax Statute that with respect to the proof of transfer pricing…

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The Accuracy of Tax Instruments The change introduced in the way of calculating mining royalties is not justified. The Former MR did not have a negative impact on the investment decisions of the companies of the sector as the theory implies. Between 2004 and 2011, investment in mining was multiplied…

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In this century, interest is renewed for the study of fiscal policy and its relationship with the income generated in extractive industries. Two main reasons explain this. On the one hand, in many countries, a significant portion of tax revenue comes from the income generated by the exploitation of non-renewable…

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Together with the CIAT Tax Studies and Research Directorate, we have prepared a database on tax benefits and incentives, which have been identified as tax expenditures and included in the reports of 16 countries of the region. It has been formulated according to the systematic registration of information, allowing for…

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Challenges For the wider society, the expansion of IoT will make possible new business models, which will sooner or later will enter the circuit of payment of taxes. As an example, a professional or amateur tennis player will no longer value his racquet only in terms of the stiffness of…

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