According to the Royal Spanish Academy (RAE), autonomy is the “power that municipalities, provinces, regions or other entities have within a State, to be governed by their own rules and governing bodies.” Venturing with our own definition, we could point out that autonomy is the degree to which a public…
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Today we live in an increasingly automated world where algorithms[1] are used for decision-making, based on artificial intelligence (AI) systems. Many times, these algorithms generate biases in their application, as evidenced in two important judgments on the subject relating to Social Security, taxes, and labor law. These judgments against the…
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I – Introduction It is fair to say that the permanent establishment (PE) has been at the forefront of international taxation for decades. This fact allows us to state that, undoubtedly, the matter of whether or not a PE is triggered in a source jurisdiction is still one of the…
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Heterodox taxes During the nineties, the doctrine of the “Chicago boys” and economic orthodoxy were on the rise, and any tax that did not follow the classical tradition, that is, that was not a tax on income and wealth (direct taxation) or a general consumption tax -VAT- or other specific…
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Today, the Tax Justice Network publishes its new study on “Vulnerability and exposure to illicit financial flows risk in Latin America” (the Report). It is the most comprehensive and systematic analysis of illicit financial flows risks in Latin America, and provides the basis for granular policy decisions. Illicit financial flows…
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I am a certified public accountant licensed in administration, with some tax sociology studies, my professional life has been dedicated to the development and implementation of information systems and tax control in tax administration and I have been, for many years, working in Latin American countries in massive programs of…
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