Firstly, a significant factor is the high dynamism of tax reforms and measures aimed at modernizing the management of tax agencies in the region, which resulted in 243 significant tax measures, of which 116 are related to tax policy and 127 to strengthening tax administrations.1. Another analysis will be to…
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Recently, with the collaboration of AECID, AEAT and the DGI of Uruguay, the Inter-American Center of Tax Administrations organized the First Meeting of Tax Administrators, with the participation of Tax Directors from Latin America, Europe and Africa. The objective of this meeting was to share the administrators’ assessment of the…
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The digitalization of the economy has brought immense benefits, but it has also created a critical distortion in domestic markets. While local businesses and workers punctually fulfill their tax obligations—sustaining public infrastructure—large foreign digital providers have historically operated in a “gray zone,” often exempt from indirect taxation due to a…
Tax Administrations (TAs) have processes in place to ensure that the person they are dealing with is, in fact, the taxpayer or their authorized representative. They seek to prevent illegal attempts to obtain information and thus guarantee the protection of taxpayers’ rights. Whether from legal obligation or as a matter…
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In public administration, there is one rule that rarely fails: you cannot improve what you do not measure. In tax matters, this premise is crucial. Attempting to reduce tax evasion or strengthen compliance without a clear diagnosis is like trying to cure a patient without medical tests: there may be…
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Introduction: A new paradigm of Transfer Pricing control? The Tax Administrations (TAs) are going through a process of unprecedented technological transformation, aimed at the “3.0” conception promoted by the OECD. In the context of increasing digitalization of the economy, internationalization of business and sophistication of tax planning schemes, the control of Transfer Pricing (TP) continues…
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