The complexity of the control of large multinationals in a world of internationalization of the economy at the end of the last century, and the use by some multinationals of aggressive tax planning with several scandals, to transfer the tax bases to reduce their tax burden , was a wake-up…

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From Hinge point of another imagined order – Part 1 … the current social order In Aristotle’s Greece, we can find the origin of the Democratic bases of the order that since 1789, governs most of the communities of the globe until today. In this order, a ruling figure emerges:…

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“Without hope it is difficult to overcome adversity” In “the Titanic orchestra” I believe having said a lot about the effects of the lack of memory on the history of pandemics, the aggravation of the poverty and inequality, the need for changes in the social order, the use of technologies…

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Perhaps for the Latin American reader of tax matters the terms integrated and disintegrated referring to the tax system may seem unknown. Specifically, what is referred to is a topic that has been constantly debated within the theory of Public Finance: the taxation of dividends.  In particular, the discussion focuses…

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The Covid-19 pandemic has produced an exponential increase of e-commerce[1], with new business models to market goods and services, and also a profound change in the consumption habits of the population with various forms of electronic payments, such as wallets, virtual, virtual currencies, among others. Given this, the objective of…

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At some point in the month of June we virtually met with some colleagues of the bank such as Alberto Barreix, Maria Cristina Mac Dowell, Andres Muñóz and Alejandro Rastelletti, to follow up on some of the issues on which the IDB and the CIAT collaborate. We then set out…

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