We recently published the working paper “Overview of the taxation of the digital economy in Latin America” by Juan Pablo Jiménez and Andrea Podestá, and shortly we will publish another of their studies: “Taxation of crypto assets in Latin American and Caribbean countries”. Usually, we would now be reading a blog post on these topics written by Juan Pablo.

As many of you know, friends and colleagues, we recently lost Juan Pablo. Although this is one of those blogs that we never wanted to write, we feel that he would have wanted us to celebrate the publication of his latest work and, above all, our friendship.

This post is an opportunity to comment on the essential working papers that analyze how the expansion of the digital economy has transformed business models and has generated significant challenges for conventional tax systems worldwide and in the region.

The first paper examines key issues and the alternatives that several Latin American countries have adopted to address the challenges of implementing indirect and direct taxes on digital services. The paper also provides a comprehensive diagnosis that serves as a basis for formulating strategies for countries that have not yet taken a clear position on this issue.

The second paper analyzes the opportunities and challenges of financial regulation and tax collection linked to crypto assets. This paper addresses the impact of blockchain technology on financial inclusion and transaction efficiency, as well as the risks associated with potential tax evasion. In this context, it examines the experiences of some countries in the region in implementing tax frameworks for crypto assets, highlighting the need for international cooperation and a regulatory approach tailored to the unique characteristics of these assets.

Our goal here is not to summarize these documents for a brief information used by those who are in a hurry, or to provide a brief overview for those who want to delve deeper. Rather, we want to make the complete documents available for download so that readers can access all the information. What we want to do is to celebrate these as two samples of the valuable work that Juan Pablo developed within the CIAT framework. We, his friends who remember him today with nostalgia, invite you to download and keep these documents, which are his last.

Juan Pablo was an exceptional professional who was deeply committed to his work. He had a constant drive to generate knowledge, promote debate and develop initiatives that would contribute to improving the quality of life of those of us living in Latin America. He was always willing to teach, learn and update himself.  His intellectual generosity, dedication and enthusiasm inspired many of us.

His numerous and well-known professional contributions to the evolution of public economics in Latin America in recent decades are well-known and need not to be mentioned here. However, we would like to recall his cheerfulness, his ever-present smile, good humor, vitality and his contagious optimism.

We also want to recall the many occasions when we met, talked, and laughed while discussing subnational fiscal financing, green taxation, his photographic adventures, and the never-objective discussions about soccer, where he refused to accept anything less than first place for “his River Plate.”

Juan Pablo leaves behind an indelible mark and friends and good memories all over the world. That is undoubtedly his greatest legacy.

We miss you and are grateful for all the road we traveled together, dear Juan Pablo.

104 total views, 64 views today