In 2012, during discussions held with tax administration officials from CIAT member countries at a meeting sponsored by the German Cooperation in Lima, Peru, the following question was raised: Should a tax administration systematize the use of open sources of information? This question gave rise, after a few years, to…
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Following the document on international tax disputes recently published by the CIAT Executive Secretariat, we would like to share with you some reflections. In general, and taking developed countries as a reference, the networks of treaties to avoid double taxation tend to be small or non-existent in developing countries. Proof of this…
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Introduction Domestic Resource Mobilization – (DRM) refers to the process by which a country generates, manages and efficiently uses its own financial resources to finance its economic and social development, reducing dependence on external sources such as debt or international aid. A general outline of the functions associated with the…
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Regarding the recent publication of CIAT There is no doubt of the importance for tax administrations (TAs) of risk analysis or, more comprehensively, Compliance Risk Management, understood as a process for TAs to choose the most appropriate tool to encourage “voluntary” compliance and prevent non-compliance, considering the taxpayers’…
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Tax policy makers in the countries of the region began to understand that the success of a tax system was not only achieved by promoting modern tax reforms, but also by strengthening the management of tax agencies. Tax policy and administration strategies in Latin America and the Caribbean (2024) Knowing…
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The Value Added Tax (VAT) has been, for decades, the backbone of modern tax systems in terms of consumption taxation. Adopted in more than 160 countries, VAT has proven effective in generating stable income, ensuring economic neutrality and facilitating control in analogue environments. However, rapid technological advances are challenging its…
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