“Alice laughed: “There’s no use trying,” she said; “one can’t believe impossible things.” “I daresay you haven’t had much practice,” said the Queen. “When I was younger, I always did it for half an hour a day. Why, sometimes I’ve believed as many as six impossible things before breakfast.” (Lewis Caroll,…

4,810 total views, 113 views today

Latin America and the Caribbean (LAC) suffers from chronically low rates of investment, which hurts economic growth. Since high taxes on corporations disincentivize firms´ investments, an important policy question is whether the region should reduce taxation on corporate profits. A first step in answering this question is to analyze how…

4,483 total views, 109 views today

Within the strategic objectives of SUNAT, which seek to improve tax compliance and reduce its derived costs, the digital transformation emerges as a necessity and essential element in favor of taxpayers and customs users, by having closer, simplified, optimized and automated processes. Thus, the Integrated VAT Electronic Management Model (MIGE)…

7,466 total views, 108 views today

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…

8,103 total views, 109 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…

10,172 total views, 110 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…

11,102 total views, 108 views today

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