As we know we live in a globalized world where comercial transactions between countries are growing as the technology is growing, in different fields like comercial transactions, economical transactions
We could refer as transactions on the scenario of an integrated space like countries from the European Union, or Mercosur.
But in this new era we have seen that the new players on the game are the multinationals, the amount of economical transactions around the wold happend around them.
We could refer as financial transactions regarding the operations on different international financial markets like Wall Street or maybe intercompany transactions between different companies.
Here is when the change appears, when the ones who make transactions are not the countries but the companies, and the duty of different countries is to put the frame to regulate this kind of transactions between companies around the world
As we know, here is when we should ask: are international taxes part of international transactions? Or international taxes have their own autonomy and we should analyze transactions apart from international taxes?
I think that international taxes and their analysis requires to be within the transaction or economical operation and not separatly.
When is the international taxation or transfer pricing analysis born? For example, when we have to analyze if an operation has to pay different taxes on different countries like for example VAT in one country and other similar tax in other country or maybe debit and credit tax.
Now when a company starts a tax planning some experts will say that the idea of it is to try to pay the less taxes posible, being near the tax avoidance, but the real question to be asked is: is this true?, are the companies the ones who commit tax avoidance?, how efficient is the control to fight with international tax avoidance from the OECD?, taking in this point the international tax compliance and the BEPS regarding some international taxation values like transparency.
Finding ourselves in a globalized world where we can start talking about a new era relating technology with taxes, as the international operations are growing as fast as technology, when it comes to talk about for example international regulations regarding criptocurrency, we will see that theres a big problem for tax authorities to deal with the money laudry caused by the lack of regulations on this matter.
To conclude, we should know that there is a big difference between looking for the best way to make a company look for a low level of taxation and tax avoidance, and on the other hand to know that on the near future tax authorities will have to find the way to create regulations to fight money laundry and tax avoidance.
