🌎 What if the non-deductibility of illegal payments for GloBE purposes violates the definition of taxable income in an implementing jurisdiction? 💵 This is one of a long list of policy choices that were made by representatives of Inclusive Framework jurisdictions in the GMR. However unlikely, if an illegal payment

🌎 ¿Debería hacerse pública la documentación del CbCR? ¿Y cuáles son los pros y los contras de eliminar los “impuestos molestos” (“nuisance taxes”) para la sostenibilidad presupuestaria de los países en desarrollo? 🪟 Dos artículos publicados este lunes por Tax Notes en Tax Notes International podrían ser de especial interés

🌎 The Bolivian Tax Authority (“Autoridad de Impugnación Tributaria” of Estado Plurinacional de Bolivia) has recently published Issue 7 of Year 7 (2024) of their prestigious Revista Análisis Tributario. This issue features articles written and discussed in the XVI Jornadas Bolivianas de Derecho Tributario in Cochabamba, on October 24 and

📚 Dos artículos publicados este lunes en la revista Tax Notes International abordan temas de interés para los estudiosos de temas de política tributaria en América Latina. Ellos son: 🚢 En el artículo titulado “Taxation of Demurrage and Detention Damages” (https://bit.ly/40ysjtK), Karl Berlin aborda las tarifas de demurrage (sobrestadía) y

🐴 “Trust arrives on foot and leaves on horseback.” (THORBECKE, Johan) This is an image taken from a report titled “Public Trust in Tax 2024” (https://bit.ly/4aF7b9Z). It was produced by the OECD – OCDE in cooperation with IFAC and ACCA and it contains insights on public perceptions about taxation, as

🌎 Last year, the Brazilian Fundação Fênix published two Issues of their prestigious Revista de Direitos Fundamentais e Tributação (Journal of Fundamental Rights and Taxation). Some of the most prominent tax experts in the country and abroad have written articles for Issues 1 and 2 of this journal’s Volume 7.