The digitalization of the economy has brought immense benefits, but it has also created a critical distortion in domestic markets. While local businesses and workers punctually fulfill their tax obligations—sustaining public infrastructure—large foreign digital providers have historically operated in a “gray zone,” often exempt from indirect taxation due to a…
Tax Administrations (TAs) have processes in place to ensure that the person they are dealing with is, in fact, the taxpayer or their authorized representative. They seek to prevent illegal attempts to obtain information and thus guarantee the protection of taxpayers’ rights. Whether from legal obligation or as a matter…
761 total views, 48 views today
In public administration, there is one rule that rarely fails: you cannot improve what you do not measure. In tax matters, this premise is crucial. Attempting to reduce tax evasion or strengthen compliance without a clear diagnosis is like trying to cure a patient without medical tests: there may be…
1,301 total views, 47 views today
Introduction: A new paradigm of Transfer Pricing control? The Tax Administrations (TAs) are going through a process of unprecedented technological transformation, aimed at the “3.0” conception promoted by the OECD. In the context of increasing digitalization of the economy, internationalization of business and sophistication of tax planning schemes, the control of Transfer Pricing (TP) continues…
1,975 total views, 52 views today
In recent years, the Tax Administration of the Province of Córdoba – a subnational jurisdiction of the Argentine Republic – has progressively incorporated a specific regulatory framework for the use of artificial intelligence (AI) technologies in the tax field, with the aim of integrating them as a concrete, regulated and…
1,810 total views, 47 views today
Globalization, digital commerce and the emergence of modern technologies have fundamentally altered the way economies function. Digital platforms are redefining trade, with multinational corporations now operating seamlessly across borders and small enterprises increasingly leveraging fintech solutions to grow. These changes present both opportunities and challenges for Tax Authorities who are…
2,547 total views, 61 views today