We intend to analyze the tax aspects of the digital economy based on the principle embodied in Action 1 of BEPS, concerning the digital economy, to achieve ” … a better alignment between the localization of taxable profits and the localization of economic activities and the creation of value”. In…
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Small individual taxpayers, micro and small enterprises (SMEs)have always been , have always been a factor of concern among tax policy makers. On one hand, since they constitute the largest universe of taxpayers (60 to 96% depending on the country), on the other their importance in the collection in the…
10,357 total views, 14 views today
INTRODUCTION. The ongoing coronavirus pandemic has led many tax administrations (TAs) to close their offices and move quickly towards e-government. As a result, and specifically in the information and assistance function, they have had to strengthen the digital contact channels and quickly migrate to what is known as the virtual…
8,685 total views, 6 views today
The role of the state in the new reality. Few of us perhaps, remember a futuristic series , known as “The Jetsons”[1], which without doubt, anticipated many years ago, imagining a reality, in some aspects, very similar to that of our times, outlined from the implementation of the measures of…
4,550 total views, 3 views today
This year 2020 that we are living is undoubtedly a historic year in terms of digitalization and telework for tax administrations (TAs), process that was accelerated and implemented without proper planning, product of the coronavirus pandemic that still continues. As a result, in many countries, 5 or more months have…
2,641 total views, 2 views today
Introduction The objective of this collaboration is to review some experiences in the application of Artificial Intelligence (AI), that may be applicable for the resolution of disputes with tax administrations (TAs), that is to say for the substantiation of the resources presented by taxpayers against various administrative acts, including before…
7,174 total views, 4 views today