The taxation of corporate income has several aspects of interest to analyze in order to know the tax strategy of the countries of the continent, especially on the application of the jurisdictional principle of taxation (territorial vs world income) and the level of rates. Territorial taxation vs world income In…

Knowing who actually exercises control over the persons and legal structures has always been a challenge. Knowing this could help the authorities to control or, if necessary, to designate responsibilities regarding the correct use of these structures. Currently, the tax administrations have figures such as joint and several liability, which…

Value Added Taxes (VAT) and Corporate Income Taxes (CIT), are usually two of the instruments, individually considered, that contribute the most to a country’s revenue collection. In the last recorded period (2016 to 2018), the total tax burden of the countries considered was equivalent to 21.4% of GDP, on average.…

For centuries, the relationship between tax authorities and taxpayers has been difficult and conflicting. Mistrust between the parties has produced constant tensions, raising costs for the state and the taxpayers. The imposition of taxes provoked uprisings in various parts of the world and on different occasions, the most noteworthy being…

THE PROPOSALS OF THE UN COMMITTEE AND OECD PILLARS 1 AND 2 In part I of this blog, a case study summarizing the practical application of the Unified Pillar 1 Approach was exemplified with a graph. Here, we will summarize Pillar 2 and the UN proposal, with the aim of…

PROPOSALS OF THE UN COMMITTEE AND PILLARS 1 AND 2 OF THE OECD In gastronomic terms, a good pairing is the art of combining a certain dish of food with a certain wine, which enhances both flavors and of optimal taste results. That is, the perfect combination of wine and cuisine.…

Our Blog


Activate subscription

CIAT Subscriptions

Browse through the site without restrictions. Consult and download the contents.

Subscribe to our electronic newsletters:

  • Blog
  • Academic offer (Only in spanish)
  • Newsletter
  • Publications
  • News alert

Activate subscription

CIAT Members

Representatives, Correspondent and Authorized staff (TA)