Plastic pollution is one of the most pressing environmental challenges of the 21st century. Plastic waste is a social justice and human rights issue that, in addition to being an environmental and ecological problem, threatens food security, human health, and economic development. Countries in the Global South are disproportionately…
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For the heads of Tax Administrations (TAs) in Latin America and the Caribbean (LAC), knowing the starting point and the trajectory of their peers in the field of digitization and digital transformation at a global level is a priority. A global inventory of technology initiatives in the tax or…
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The recent publication Overview of Tax Administrations in CIAT Countries[1] is based on data from the latest version of the International Survey on Tax Administration (ISORA), compiled during 2023 and referring to the situation of the administrations in 2022, in which the tax administrations (TAs) of 179 countries participated. The publication…
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The remarkable progress of crypto-assets and the tokenization of the economy since the emergence of Bitcoin, back in 2008, has led to different regulations being issued around the world. They seek to provide transparency, protect consumers, and combat tax fraud and crimes such as money laundering and terrorist financing,…
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We recently published the working paper “Overview of the taxation of the digital economy in Latin America“ by Juan Pablo Jiménez and Andrea Podestá, and shortly we will publish another of their studies: “Taxation of crypto assets in Latin American and Caribbean countries”. Usually, we would now be reading a blog…
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One of the defining features of Brazil’s tax system is the complexity of its indirect taxes. Notably, the system is marked by fragmented tax bases, the cumulative taxation at each stage of the production process (known as the cascading effect), and the administrative challenges posed by the jurisdiction to tax…
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