The Tax Administrations (TAs) of the world use multiple data and various sources of information to fulfill their objective of increasing the levels of voluntary compliance with tax obligations. Among these sources, today, social networks obviously provide a lot of information, and TAs frequently use them, with the help of…

This article aims to analyze the some concrete Robotic process automation (RPA) technology applications in tax administrations globally. Tax Administration 2022 published on June 23, 2022, by the OECD Forum on Tax Administration (FTA)[1] said that technology is helping tax administrations respond to budgetary challenges, and an emerging trend that…

The purpose of this commentary is to review some of the use cases of artificial intelligence (AI) in Tax Administrations (TA).[1] As a truly relevant report “Tax Administration 2022” published on June 23 by the OECD Forum on Tax Administration (FTA) emerges[2], and as TAs become more comfortable with managing…

In July 2021, the Global Forum published the Progress Report of the Punta del Este Declaration – Tax Transparency in Latin America 2021[1]. Based on the survey answered by sixteen Latin American countries, the report brought several important contents, especially with regard to the Automatic Exchange of Information. According to…

Considering the global influence of the economic decisions made by the United States, including its tax policy[1], it is of great interest to know the scope and fundamentals of the tax measures of the recently approved Inflation Reduction Act (IRA). Corporate Alternative Minimum Tax (AMT) The AMT creates a new…

For the application of transfer pricing methods, it is necessary to make a comparison between the results (prices or margins) of the controlled transaction and the results of comparable transactions (or companies). Thus, when more than one comparable transaction is available, a range is constructed with the comparable results commonly…