The purpose of the present article is to comment on how digitalization is already affecting aspects related to the structure of tax administrations (TAs) and also allow me to make some suggestions in this regard. The digitalization resulting from the Fourth Industrial Revolution that we are undergoing produces vertiginous changes…

19 total views, 16 views today

I hereby intend to make some comments on the subject, following the OECD´s[1] recent report, published in the eighth edition of the Tax Administration Series, which shows how the tax administrations (TAs) are evermore moving toward electronic administration and using a range of technological tools, data and information sources and…

218 total views, 9 views today

In recent years it has been seen that the implementation of electronic invoicing has advanced by impressive leaps in Latin America. Chile, Brazil and Mexico are usually mentioned as success stories and worldwide examples in their implementation. But currently in Latin America, there are many other countries with relevant advances. These include Uruguay, Argentina, Paraguay, Peru,…

212 total views, 5 views today

Introduction In these past years, with the development of global standards, transparency and the exchange of information for tax purposes (EOI) have acquired relevance. The first with respect to the exchange of information upon request (EOIR) and the second, the automatic exchange of financial accounts (AEOI), according to the Common…

210 total views, 14 views today

The method called Profit Split Method (PSM), including its variant called Residual Profit Split Method (RPSM) it is a method of very little application in general, especially in Latin American countries, a region where relatively few multinationals have their headquarters. This situation complicates its application since usually this method requires…

350 total views, 6 views today

As we discussed in a previous article[1] , today many of the causes of tax evasion are linked directly to the globalization of economic activities and new ways of doing business in the digital economy. Among other causes, we highlighted the following: Therefore, I am convinced that today more than…

583 total views, 6 views today

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