CIAT 58th General Assembly
CIAT 58th General Assembly
Prevention and conflict resolution mechanisms and promotion of voluntary compliance
Foz do Iguaçu, Brazil, April 23 – 25, 2024
Presentations in PDF format of the main topics to be presented during the 58th CIAT General Assembly, as included in the technical program of the event. These can be consulted through the links indicating the available languages.
KEYNOTE SPEAKER 1:
Prevention and Tax Dispute Resolution – CIAT (ES) (EN)
SUBTHEME 1: CONFLICT PREVENTION MECHANISMS AND PROMOTION OF
COOPERATIVE COMPLIANCE
SESION 1.1:
Services to the taxpayer – Uruguay (SP)
Taxpayer assistance services – Spain (EN)
Promotion of voluntary compliance through taxpayer service and education – Jamaica (EN)
Conflict prevention mechanisms and promotion of cooperative compliance – P. R. of China (EN)
SESSION 1.2:
Risk management – Paraguay (SP)
Rights of the taxpayers – USA (EN)
Experience in Chile on advance transfer pricing agreements (APAS) – Chile (SP)
Tax culture program in Panama: tax education, NAF and digital education
actions aimed at strengthening voluntary compliance – Panama (SP) (video)
SIAT System of the National Service of Tax – SIN – Bolivia (SP)
SESSION 1.3:
Cooperative compliance – IDB (ES)
Cooperative compliance – Spain (SP)
Cooperative compliance o – Ecuador (SP)
Domestic cooperative compliance – Mexico (SP)
Reflexions, Comments, and points of view on the presentations – IMF
SUBTHEME 2: DISPUTE RESOLUTION IN THE INTERNAL AND ADMINISTRATIVE SPHERE
SESION 2.1:
Dispute resolution and administrative tribunals – Spain (SP)
Adjustment negotiation mechanisms – Guatemala (SP)
Internal processes of TAs or specialized courts – IDB (PT)
Conflict resolution at the internal administrative level – South Korea (EN)
SESSION 2.2:
Solutions and challenges of AI applied to tax judgments – Brazil (SP) (EN) (PT)
Tax Recourse in the Canadian Context – Canada (EN) (SP)
IRS conflict resolution programs – USA (EN/SP)
International tax dispute resolution mechanisms – Portugal (PT) (EN)
SESSION 2.2:
Digitalization of legal processes at DGFiP – France (EN)
SUBTHEME 3: DISPUTE RESOLUTION IN THE JUDICIAL FIELD; ARBITRATION AND ALTERNATIVE DISPUTE RESOLUTION MECHANISMS; INTERNATIONAL DISPUTE RESOLUTION
SESION 3.1:
Alternative dispute resolution mechanisms in India – India (EN)
International tax arbitration – IDB (SP)
The participation of the tax administration in arbitration and mediation – Brazil (SP) (EN) (PT)
Accelerating effective tax administration and enhanced dispute resolution – OECD (EN)
