Today there are still tax administrations where a number of officials are assigned the task of walking the streets of their towns and cities with an envelope in hand to deliver a tax notification. They may get lucky if they are in a country where the streets are properly named…
When you are going to give an opinion about something with which you are not familiar, it is necessary to say so beforehand. For this reason, I must confess that I will be writing about something of which I know very little and, therefore, it will be very brief. However,…
An ever present complex issue to bee considered in the control strategy of the Tax administrations While the greater part of the world is involved in examining the international taxation phenomena, headed by the OECD’s BEPS Action Plan and taxation in the digital economy, the purpose of this comment is…
Time is relentless, and every minute brings innovations. Even if Moore’s Law is still valid to this day, there are already news of quantum technology computers potentially commercial. But I do not want to deal with the issue of hardware technologies, even if these are extremely important for what I…
Perhaps, it stems from a fear of being left out of a rapidly evolving global economy. Maybe, it was imposed as a condition for receiving foreign direct investment. It could be that pressure is rising thanks to the Global Forum peer reviews. Whatever the reason, many developing countries are consistently…
Providing tax certainty could – and should – imply multiple aspects, being by nature a multidimensional strategy that endeavors to “facilitate” taxpayer voluntary compliance with their tax obligations. One of the most recent CIAT Working Documents analyzes the reality of the Tax Administrations (TA) in this area, using the most…