From Hinge point of another imagined order – Part 1 … the current social order In Aristotle’s Greece, we can find the origin of the Democratic bases of the order that since 1789, governs most of the communities of the globe until today. In this order, a ruling figure emerges:…

55 total views, 5 views today

“Without hope it is difficult to overcome adversity” In “the Titanic orchestra” I believe having said a lot about the effects of the lack of memory on the history of pandemics, the aggravation of the poverty and inequality, the need for changes in the social order, the use of technologies…

110 total views, 6 views today

Perhaps for the Latin American reader of tax matters the terms integrated and disintegrated referring to the tax system may seem unknown. Specifically, what is referred to is a topic that has been constantly debated within the theory of Public Finance: the taxation of dividends.  In particular, the discussion focuses…

171 total views, 5 views today

The Covid-19 pandemic has produced an exponential increase of e-commerce[1], with new business models to market goods and services, and also a profound change in the consumption habits of the population with various forms of electronic payments, such as wallets, virtual, virtual currencies, among others. Given this, the objective of…

256 total views, 4 views today

At some point in the month of June we virtually met with some colleagues of the bank such as Alberto Barreix, Maria Cristina Mac Dowell, Andres Muñóz and Alejandro Rastelletti, to follow up on some of the issues on which the IDB and the CIAT collaborate. We then set out…

375 total views, 4 views today

Introduction The OECD has published a very interesting and very necessary work called ” taxes on virtual currencies. An overview of tax treatments and emerging tax policy issues”[1], responding to a call from G20 leaders and finance ministers for an analysis of the risks posed by crypto-assets, due to their…

472 total views, 6 views today

Our Blog

Bloggers

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)