The role of the state in the new reality. Few of us perhaps, remember a futuristic series , known as “The Jetsons”[1], which without doubt, anticipated many years ago, imagining a reality, in some aspects, very similar to that of our times, outlined from the implementation of the measures of…

138 total views, 26 views today

This year 2020 that we are living is undoubtedly a historic year in terms of digitalization and telework for tax administrations (TAs), process that was accelerated and implemented without proper planning, product of the coronavirus pandemic that still continues. As a result, in many countries, 5 or more months have…

131 total views, 18 views today

Introduction The objective of this collaboration is to review some experiences in the application of Artificial Intelligence (AI), that may be applicable for the resolution of disputes with tax administrations (TAs), that is to say for the substantiation of the resources presented by taxpayers against various administrative acts, including before…

733 total views, 22 views today

The prevailing social order has demonstrated its inability to control the adverse circumstances that nature and human behavior cause in the coexistence, and the effects of the Covid – 19 pandemics have incorporated into society the unknown of its future. The lack of solidarity of society, the inequitable distribution of…

418 total views, 14 views today

The digital economy presents many facts that could be subject to taxation, in order to tax certain manifestations of consumption or wealth associated with its operations. The pandemic accelerated the growth of this digital economy, and although timidly, the eyes of the political authorities are increasingly aware of its importance…

523 total views, 16 views today

On 26 June 2020, the TCFD (Task Force on Climate-related Financial Disclosure) announced the publication of the Spanish version of its recommendation manual.[1] The TFCD[2] was created in December 2019 by Mark Carney, Governor of the Bank of England and UN Special Envoy on Climate Action and Finance, and Michael…

648 total views, 15 views today

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