In the vocabulary on the climate crisis, Loss and Damage, L&D, are defined as the adverse effects of climate change that cannot be addressed through climate change adaptation or climate change mitigation or are unavoidable because the limits of adaptation have been reached (IPCC 2022). The creation of a Loss…

13,660 total views, 4 views today

In the present commentary, I want to highlight the importance of backing up sales  of goods and services with invoices to facilitate the payment of the corresponding taxes. I comment on some of the best practices of the topic, what the different countries have done to promote the issuance of…

7,496 total views, 1 views today

This analogy underlines the interdependence between the State and society in the construction of a harmonious and fair coexistence. When both actors fulfill their respective obligations, a balance is established in the “dance” of the social pact, which leads to a better quality of life and a healthier society. AI…

8,263 total views, 2 views today

Introduction Two years ago, we published a post on this CIAT blog highlighting the growing importance of XAI for the development of Artificial Intelligence (AI) applications in some areas of society, especially in tax administrations [Seco, 2021]. The proposal of this post is to update in general what happened in…

4,515 total views, 8 views today

Countries around the world have struggled to establish a good relationship with their taxpayers. This has led tax administrations to develop cooperative compliance programs. Cooperative compliance is based on openness, collaboration, and mutual trust between taxpayers and tax authorities, and it is characterized as “transparency in exchange for certainty”. [[i]]…

9,008 total views, 3 views today

When, in the first half of the year, we learned that the 2023 Technical Conference would be cancelled, we did not imagine that at the General Assembly in Punta del Este we would receive very pleasant news from Ecuador, this time not related to any of the many good things…

6,714 total views, 4 views today

Our Blog


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)