Does the Administration Affect them? Equity It is a principle which stands for Justice and which is reached through the principle of contributive capacity, which in 1776 Adam Smith called the “capacity to pay”. Equity in terms of contributive capacity is generally considered in two senses: vertical and horizontal. The…
29,348 total views, 23 views today
Man and nature One of the major structural challenges of the modern world is the rupture of the balance between man and nature. Economic models that encourage the unrestrained exploitation of natural resources without any concern for their consequences have caused grave phenomena of environmental transformation, especially in relation to…
2,317 total views, 1 views today
Some novelties Some time has passed since the last post related to the use of electronic documents; and there are news and statistics that, in my opinion, confirm the Latin America’s leadership in the use of electronic documents for the tax administration. First, here are some numbers: in Mexico, in…
2,138 total views, 2 views today
About DBCFT When I read Santiago Diaz de Sarralde’ s last post, which deals with the proposal of taxing the destination-based cash flow with border adjustment, which would replace the corporation tax, I imagined that it would receive many readings, and, above all, many comments. The issue, in my opinion,…
3,725 total views, 1 views today
“The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities.” (Adam Smith, 1776) In two months, the 2017 CIAT General Assembly will be held in Asuncion, Paraguay. The theme for this year’s meeting will be “Advances…
342,369 total views, 148 views today
“Advantages, inconveniences and uncertainty” Let´s stop worrying about the erosion of the tax bases and profits shifting to low-tax territories. Let us forget abuse in interest payments to other jurisdictions (problem 1), the relocation of patents to avoid taxation (problem 2), transfer pricing (problem 3). Is BEPS dead? Moreover, as…
2,154 total views, 4 views today