The Organization for Economic Co-operation and Development (OECD) studies[1] and initiatives[2] aiming at increasing transparency measures recognize the need to obtain information for achieving this goal “particularly for large corporate taxpayers.” The concept of aggressive tax planning emerged within the OECD and subsequently, the relevance and the role of the…
14,745 total views, 2 views today
Philanthropy (love for the human race), a way of helping selflessly that brings social benefit, is a function carried out by organizations known as “CSO“, which are the civil society organizations; and within this group are the “NGO“, Non-Governmental Organizations, both starting from initiatives with humanitarian purposes that do not…
16,654 total views, 1 views today
In the vocabulary on the climate crisis, Loss and Damage, L&D, are defined as the adverse effects of climate change that cannot be addressed through climate change adaptation or climate change mitigation or are unavoidable because the limits of adaptation have been reached (IPCC 2022). The creation of a Loss…
13,757 total views, 1 views today
In the present commentary, I want to highlight the importance of backing up sales of goods and services with invoices to facilitate the payment of the corresponding taxes. I comment on some of the best practices of the topic, what the different countries have done to promote the issuance of…
7,584 total views, 1 views today
This analogy underlines the interdependence between the State and society in the construction of a harmonious and fair coexistence. When both actors fulfill their respective obligations, a balance is established in the “dance” of the social pact, which leads to a better quality of life and a healthier society. AI…
8,344 total views, 1 views today
Introduction Two years ago, we published a post on this CIAT blog highlighting the growing importance of XAI for the development of Artificial Intelligence (AI) applications in some areas of society, especially in tax administrations [Seco, 2021]. The proposal of this post is to update in general what happened in…
4,781 total views, 2 views today