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Alberto Barreix

Alberto Barreix

Alberto Barreix is a fiscal consultant for the Inter-American Bank (IDB) where he served as Fiscal Principal Leader, and for the Inter-American Center of Tax Administrations (CIAT). At the IDB, he was the main advisor for tax policy and administration reform projects in several Latin American and Caribbean countries. Previously, Mr. Barreix headed the Department of Fiscal Policy and Statistics at the Ministry of Finance in Uruguay. He lectured on Public Finance at the John F. Kennedy School of Government (Harvard University), and several universities in the region. His contributions to the tax field are (co-author): the Semi-dual income tax, the Personalized VAT and the Equivalent Fiscal Pressure. Previously, Mr. Barreix headed the Department of Fiscal Policy and Statistics at the Ministry of Finance in Uruguay. He holds a Master in Public Administration, a Master on International Taxation (ITP), and a Ph.D., all from Harvard University.

Advances in the new international taxation and challenges for Latin America and the Caribbean

May 31, 2022 by Alberto Barreix - Ubaldo Gonzalez de Frutos - Martin Bes - Emilio Pineda - Andrea Riccardi Leave a Comment

In the fourth quarter of 2021, 137 countries reached a ground-breaking agreement on the reform of international aspects of Corporate Income Tax (CIT) within the OECD-coordinated Inclusive Framework (IF) on BEPS (Base Erosion and Profit Shifting). Thirty-one of these are Latin American and Caribbean (LAC) countries, and they are currently working to ensure that the voluntary … [Read more...] about Advances in the new international taxation and challenges for Latin America and the Caribbean

Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity

April 20, 2022 by Emilio Pineda - Martin Bes - Alberto Barreix Leave a Comment

The economic contraction tracked by the COVID-19 pandemic has created large fiscal imbalances that will lead Latin American and Caribbean (LAC) governments to pursue fiscal consolidation policies to increase revenues and reduce expenditures. In the tax realm, questions inevitably arise as to the adequacy of tax revenues and the equity of the proposed measures. That calls for … [Read more...] about Revisiting Personalized VAT: A Tool for Fiscal Consolidation with Equity

The Impact of International Trade and BEPS Commitments on Tax Incentives and Collection

June 3, 2021 by Alberto Barreix - Fernando Velayos Leave a Comment

In memory of Juan C. Gómez Sabaini and Francisco de Paula Gutiérrez The tax incentive for private investment most widely applied in the Latin American and Caribbean (LAC) jurisdictions (25) is a lower corporate income tax (CIT) rate in certain industries or specific regions. If well designed and implemented, the reduced rate is a tool available to governments to foster … [Read more...] about The Impact of International Trade and BEPS Commitments on Tax Incentives and Collection

Access to financial information: a pillar of tax transparency and the fight against fraud

June 24, 2020 by Isaác Gonzalo Arias Esteban - Alberto Barreix Leave a Comment

Transparencia Tributaria

In memory of Francisco Abea Tax administrations, given the nature of their functions, require access to information held by the financial system. Ensuring tax compliance without knowing actual financial flows generates "short-sighted" tax administrations. This motivates them to implement unorthodox procedures to indirectly access information to deploy controls, taxes on … [Read more...] about Access to financial information: a pillar of tax transparency and the fight against fraud

Ideas for Better Taxation after the COVID-19 Crisis

April 23, 2020 by Alberto Barreix - Carlos Garcimartin - Marcio Verdi Leave a Comment

Navegando el coronavirus

In memoriam Luiz Villela The unexpected global economic crisis caused by the coronavirus (COVID-19) will have significant economic consequences. Faced with this outlook, Latin American countries are taking steps to mitigate the situation so that its consequences do not drag on over time. Some of these measures will involve increased spending on healthcare and transfers to … [Read more...] about Ideas for Better Taxation after the COVID-19 Crisis

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