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Gestión fiscal

Politics and Institutions

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

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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

Financial management operations under the COVID-19 pandemic: The Korean Experience

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Due to the global spread of COVID-19, the world is now facing an unprecedented health and economic crisis. This novel virus is fundamentally changing our daily lives and working habits. Countries are facing several health, social and economic challenges to battle the pandemic and its effects while working to ensure the business continuity of the most important parts of their … [Read more...] about Financial management operations under the COVID-19 pandemic: The Korean Experience

Restoring fiscal growth and sustainability: 4 strategic measures implemented by South Korea to face the emergency and the new normal

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Despite being one of the countries that had the most COVID-19 cases in early 2020, South Korea managed to control the spread of the outbreak in less than a month, and today it has a mortality rate of 0.2% with a cumulative number of positive cases that is flattening out. Added to this, it managed in a short time to stabilize the economy with an aid package equivalent to 31.2% … [Read more...] about Restoring fiscal growth and sustainability: 4 strategic measures implemented by South Korea to face the emergency and the new normal

The strategic role of Ministries of Finance to boost sustainable infrastructure investments

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The adoption of the UN Sustainable Development Goals (SDGs) and the Paris Agreement principles on climate change provide a prime opportunity to promote a new form of development in Latin America and the Caribbean (LAC). Public investment in infrastructure and services can play a key role in LAC countries’ efforts to achieve sustainable and inclusive growth. Sustainable … [Read more...] about The strategic role of Ministries of Finance to boost sustainable infrastructure investments