Pablo Porporatto on 11 April 2022
Introduction
In recent years, individuals and companies have adopted the use of cryptoassets for a wide and growing variety of financial and investment activ..
Pablo Porporatto on 13 June 2021
Introduction
In the digital economy, virtual platforms are fundamental pieces and should be considered key contributors to the tax compliance of users and ot..
Pablo Porporatto on 19 May 2021
1. Introduction
The tax principles of legality, tax equality, and contributory capacity establish limits for Tax Administrations (TAs) and taxpayers. The latte..
Pablo Porporatto on 05 May 2021
The global progress of Automatic Exchange of Tax Information on financial accounts. The United Arab Emirates (UAE)[1] situation.
1. Introduction
Transpare..
Pablo Porporatto on 14 December 2020
Introduction
Crypto assets play a relevant role as currencies or means of payment and also as investment alternatives, with excellent expectations for future..
Pablo Porporatto on 18 November 2020
Introduction
The OECD has published a very interesting and very necessary work called taxes on virtual currencies. An overview of tax treatments and emerging..
Pablo Porporatto on 03 November 2020
Digital economy and taxation
The digital economy, which is the new economy and not a part of it, challenges the principles that underpinned international tax..
Pablo Porporatto on 09 October 2020
By:Alfredo CollosaandPabloPorporatto
Introduction
The objective of this collaboration is to review some experiences in the application of Artificial Intel..
Pablo Porporatto on 18 September 2020
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 ye..
Pablo Porporatto on 28 April 2020
In aprevious postwe started the analysis of the topic. Then we finish developing it.
PART II:
2. Taxpayer right and guarantees
Article 21.1 of the..
