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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The white sands of Santa Marta, Colombia, recently served as the backdrop for a revealing paradox. While more than 50 nations gathered at the international conference on the transition away from fossil fuels to issue a “point of no return” warning, some of the institutions needed to manage this transition—tax…
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Introduction Two parallel phenomena are reshaping the digital economy, with direct tax implications that tax authorities (TAs) in Latin America and the Caribbean (LAC) cannot ignore: the rise of cryptoassets and the expansion of digital platforms that facilitate the exchange of labor, goods, and services. Both generate massive taxable events[1].…
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According to notifications from 234 countries to the World Health Organization (WHO)[1], the global impact of the pandemic was felt by 776 million people and resulted in around 7 million deaths. It has also caused serious economic damage, with a GDP reduction of around 6% in 2021 compared to the…
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Tax administrations are organizations that are constantly evolving. They do this to respond to changes in a volatile, uncertain, complex and ambiguous environment. In this context, one of the key processes that enables our institutions to undergo this transformation is strategic management. This set of activities, which is rarely talked…
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The Inter-American Center of Tax Administrations (CIAT) is celebrating its sixtieth anniversary, having established itself as a pillar of tax modernization in Latin America and around the world. The Dominican Republic is hosting a General Assembly for the third time, marking this historic milestone and reaffirming CIAT’s role as a…
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