- 26
- Dec
- 2023
- Written by: Yacqueline Lecca Rivera
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- Comments Leave a reply
Within the strategic objectives of SUNAT, which seek to improve tax compliance and reduce its derived costs, the digital transformation emerges as a necessity and essential element in favor of taxpayers and customs users, by having closer, simplified, optimized and automated processes. Thus, the Integrated VAT Electronic Management Model (MIGE)…
14,719 total views, 3 views today
- 21
- Dec
- 2023
- Written by: Márcio Henrique Sales Parada
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- Comments Leave a reply
The Organization for Economic Co-operation and Development (OECD) studies[1] and initiatives[2] aiming at increasing transparency measures recognize the need to obtain information for achieving this goal “particularly for large corporate taxpayers.” The concept of aggressive tax planning emerged within the OECD and subsequently, the relevance and the role of the…
14,761 total views, 2 views today
- 30
- Nov
- 2023
- Written by: Javier Eli Domínguez Hernández
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- Comments Comments Off on Philanthropy and contributions
Philanthropy (love for the human race), a way of helping selflessly that brings social benefit, is a function carried out by organizations known as “CSO“, which are the civil society organizations; and within this group are the “NGO“, Non-Governmental Organizations, both starting from initiatives with humanitarian purposes that do not…
16,680 total views, 4 views today
- 23
- Nov
- 2023
- Written by: Andre Dumoulin
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- Comments Leave a reply
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…
13,792 total views, 5 views today
- 22
- Nov
- 2023
- Written by: Alfredo Collosa
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- Comments Leave a reply
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…
7,608 total views, 4 views today
- 2
- Nov
- 2023
- Written by: José Luis García Ríos
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- Comments Leave a reply
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…
8,368 total views, 3 views today
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