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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1) Introduction In this third installment of the [i] series (Part 3), we continue addressing the question: where do tax administrations currently stand, and where are they heading in terms of digitalization and digital transformation? On this occasion, the analysis focuses on taxpayer touchpoints, understood as the set of channels, interfaces, and…
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Guide to Digital Identification for the Tax Administration (I) The main reason is that the world has become irreversibly digital, and as a result, our government agencies no longer operate solely in a face-to-face environment. Fewer and fewer people prefer to visit our offices, since they can handle the same…
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A concept note based on the author’s working paper has been published on SSRN: The Tax and Customs Compliance System in Brazil: Normative Structure and Integration of the Sintonia, Confia, and AEO Programs https://papers.ssrn.com/sol3/papers.cfm?abstract_id=6570738 In several countries, the evolution of cooperative compliance models has been accompanied by a greater focus…
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