The Missing Case of Honduras in the Digital Taxation of the Sales Tax (ISV)
A considerable portion of the global economy already operates—and will continue to operate—in digital environments. Online services, technology platforms, intangible goods, subscriptions, and on-demand content have become part of everyday consumption. Consequently, the tax systems of dozens of countries have had to modernize to prevent revenue loss
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Legal Implications and Compliance Requirements for Country-by-Country Reporting in Honduras
1. Orígenes en la Fiscalidad Internacional y Marco Normativo Honduras ha formalizado su compromiso con la transparencia fiscal global a través de la ratificación del Informe País por País (CbC), adoptado bajo el Acuerdo SAR-653-2023. Esta decisión está alineada con las políticas de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) y las
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Taxation of Persons with Disabilities
Title: Taxation of Persons with Disabilities Autor: Roberto Ramos Año: 2021 Medio: ILP/Kenya’s National Taxpayers Association Click para leer
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Tax Insights from Latin American and Caribbean in the Context of COVID-19
Title: Tax Insights from Latin American and Caribbean in the Context of COVID-19″ Autor: Roberto Ramos Año: 2020 Medio: American Academic Scientific Research Journal for Engineering, Technology, and Sciences 72(1):128-42
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Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges
Title: Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges.
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Country Note: Honduran Zones for Employment and Economic Development (ZEDEs) in Light of BEPS Action 5
Title: “Country Note: Honduran Zones for Employment and Economic Development (ZEDEs) in Light of BEPS Action 5”
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Consortiums in the Upstream Oil Sector – How to Deem the Existence of a Permanent Establishment From Offshore Oil Activities?
Title: Consortiums in the Upstream Oil Sector – How to Deem the Existence of a Permanent Establishment From Offshore Oil Activities?
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