Through Law No. 27,799 (1), Argentina has enacted a new simplified regime—the first of its kind in its tax system—for personal income tax and undivided estates. Antecedents This country ranks among the world’s leading nations in terms of the amount of U.S. dollars held by taxpayers outside the financial…
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Boosting business dynamism is a priority for countries, especially when their economies are growing below their potential. Under such circumstances, the ability to create formal jobs, reduce poverty, and generate the tax revenue needed to finance essential public goods and services is diminished. Therefore, in this context, it is essential…
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Digital Identification Guide for the Tax Administration (II) The digitalization of tax administrations requires more than just online portals and forms: it requires trust. The Digital Identity Guide for Tax Administrations argues that this trust is built on three integrated pillars: a robust regulatory framework that recognizes the legal validity…
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Introduction The digitalization of the economy challenged the foundational principles of international taxation, particularly the concept of a permanent establishment as the basis for allocating taxing rights. Large digital platforms are able to generate significant economic value in jurisdictions where they lack a physical presence, thereby eroding the tax bases…
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Structured Summary The adoption of artificial intelligence (AI) in Peru’s public administration requires transparency, traceability, and accountability. Large language models (LLM1) offer powerful capabilities, but they also pose risks such as hallucinations, opacity, and reliance on unverified data—risks that are unacceptable in government settings. Objective. To analyze the potential of…
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International tax cooperation is a practice that has proven to have a significant impact on tax administrations’ compliance strategies. Today, it is undoubtedly one of the cornerstones of tax administrations, and the expectation is that tax administrations will increase their level of cooperation. According to the Progress Report on the…
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