A Guide to Sabotaging Tax Negotiations—Using Only Translators. Welcome to a practical workshop on how semantics can quietly sabotage regional integration. Language does more than label reality; it influences what we notice and how we classify it. In international tax discussions, this creates a dangerous illusion of false harmony: everyone…
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The tax administration in Venezuela is experiencing a significant change this year, 2026, due to the directives promoted by the SENIAT superintendent, Román Maniglia. With the central objective of achieving tax modernization, a model called the MODA model (Modernization, Digitalization, and Automation) has been structured. This initiative has generated great…
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From Development tool to the New Perimeter of Trust The incorporation of generative artificial intelligence (AI) transforms how organizations develop software and automate tasks. Agentic systems deepen this change, because an agent not only generates text, but also interprets goals, uses tools, and executes actions on behalf of a user.…
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In the first part of this series, we arrived at a first candidate definition: Electronic Invoice (EI) is an intangible record of information about a commercial transaction. In an attempt to improve this answer, we will look for inspiration in the two regions where the matter is more mature from…
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Introduction Taxation is subject to each country’s economic and social policy, which is why it must be constantly adapted over time through reforms that may be substantial (those that alter the pillars on which the system is based) or corrective (including specific improvements to the model itself). Non-retroactivity With…
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After a lifetime devoted to tax administration, I often find myself wondering what I really learned from it. During years, I would have answered without hesitation: taxes, procedures, auditing, technology, institutional organization, and international cooperation. Today I realized that all those things were important, but they were not the true…
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