The Internet of things- concepts and current situation Internet of Things (known for its acronym, IoT[1]) is the network of physical devices such as vehicles, appliances and other objects, which incorporate electronic components, software, sensors, actuators and network connectivity, which allow these devices to connect and exchange data. Each “thing”…
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In Latin America, of every 10 dollars of possible collection, 5.7 are paid; 2 are “forgiven” (tax expenditures); and the rest, 2.3 dollars, is lost, mainly due to evasion and management shortcomings. Increasingly we have more and better data sources to analyze the tax reality of Latin America. In a…
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One topic we will certainly discuss, in the coming years, is the robotization and its effects. On the one hand, there are already studies on the impact that such robotization will have on employment and the figures are highly troubling. But beyond these data, even the less alarmist studies of…
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The obligations for transfer pricing documentation began to proliferate in Latin America when, as a result of the North American free trade agreement, Mexico included the transfer pricing system in its legislation. Likewise, other Latin American countries such as Argentina and Venezuela began to include in their legislations similar transfer…
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The Directorate General of Revenue of the Ministry of Economy and Finance of the Republic of Panama (hereinafter DGI) in the execution of the transfer pricing audits, has demonstrated the efficiency of the arm’s length principle as a fiscal control mechanism. Taking into account the positive results of the transfer…
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There is a significant amount of information and easily accessible. Nevertheless, the abundance of data generates challenges of data relevance, organization and interpretation which we aim to contribute to solve with the IDB-CIAT ETP Data Base (2017), for the 1990-2015 period. The main innovation sought with this database is to…
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