New Tax Transparency: When the Authority Sees Before the Taxpayer

The tax filing process beginning this year is marked by a silent yet profound shift in how tax authorities observe, interpret, and reconstruct taxpayers’ financial information. No longer is the

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A New Tax Cycle: Between the Modernization of the Tax Code and Fiscal Determination

The country enters a new annual income tax filing season in a context marked by significant changes to the Tax Code. Recent amendments addressing tax avoidance and evasion not only

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