• Introduction In the current world scenario, international tax transparency has emerged as a cardinal tool to reduce information asymmetry and thus “level the playing field”. In this new paradigm, global standards were agreed upon, one of which is the automatic exchange of financial information (AEFI), through the “Common Reporting…
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Tax compliance requires compliance with both formal obligations (filings, requirements, documentation, etc.) and substantive obligations (payment of the tax). In the field of tax proceedings, the forms are necessary for the timely and proper presentation of appeals against acts of the administration, in which the taxpayer states that an…
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Warren Buffets, the chairperson and CEO of Berkshire Hathaway, a famous American investor and philanthropist nicknamed the “oracle of Omaha”, is considered one of the most successful investors of all time. In his 2025 shareholder letter, Warren Buffett acknowledged the potential for “a truly staggering insurance loss” due to…
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1. Introduction In the last decade, the digitalization of tax administrations in Latin America and the Caribbean (LAC) has advanced significantly. The implementation of the electronic invoice has been one of the most important milestones in this process, without neglecting the implementation of the electronic registry of taxpayers., electronic declarations…
• 1. Introduction Tax compliance officers handle vast amounts of data from multiple sources within their jurisdictions. However, as business becomes increasingly global, corporate structures stretch across borders, adding another layer of complexity. The challenge isn’t just collecting data—it’s ensuring different systems can ‘talk’ to each other. Tax officers need standardized…
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Between February 18 and 20, 2025, the 3rd NTO Conference was held in Panama City, Panama, where, among other topics, crypto assets were discussed. At the end of one of the NTO sessions, walking with Catherine Lemesle, the Executive Secretary of CREDAF we exchanged our views on the sessions we…
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