In the present era of digital transformation, tax administrations (TAs) are at an innovative crossroads. Artificial Intelligence (AI) has emerged as a disruptive and empowering force, promising to revolutionize the way taxes are managed, interact with taxpayers and combat fraud. In this context, Artificial Intelligence Agents are emerging as the…
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The massive incorporation of IT systems in different sectors and the need to simplify administrative processes pose a challenge for Tax Administrations: to redefine the way in which they interact with their digital environment. In the report Tax Administration 3.0: The Digital Transformation of Tax Administration [1], the Organization for…
1) Introduction When talking about tax code models for Latin America and the Caribbean (LAC), the technical and doctrinal debate revolves around two fundamental references that have marked different stages of the regional regulatory development. The first of these is the 1967 Model Tax Code for Latin America, promoted by…
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Introduction Currently a great call is heard to remedy corruption practices and improve the management of public resources. Cases of non-compliance are common at both the national and subnational levels in various locations in Latin America, the Caribbean, and other parts of the world. Thus, massively adopting the open data…
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In 2012, during discussions held with tax administration officials from CIAT member countries at a meeting sponsored by the German Cooperation in Lima, Peru, the following question was raised: Should a tax administration systematize the use of open sources of information? This question gave rise, after a few years, to…
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Following the document on international tax disputes recently published by the CIAT Executive Secretariat, we would like to share with you some reflections. In general, and taking developed countries as a reference, the networks of treaties to avoid double taxation tend to be small or non-existent in developing countries. Proof of this…
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