Tax Inspectors Without Borders (TIWB-CR) began their activities in San José, Costa Rica, on February 6, 2017, in which experts from the Spanish Tax Agency will collaborate in the coming months in the implementation of a Transfer Pricing policy in the Tax Administration of Costa Rica with emphasis on the definition of procedures for risk analysis and development of enforcement actions in this area, through technical assistance and a training process that optimizes the processes of selection and control of taxpayers in the area of transfer pricing.

During the activity, the inspectors of the Spanish Tax Agency will support and train officials of the Directorate General of Taxation in matters as relevant as: Preparatory work for an administrative action of prior analysis and control, information systems and their Uses, the tests to be carried out or the best practices in techniques of control of Transfer Prices.

The opening of the sessions was presided over by the Deputy Minister of Revenue, Mr. Fernando Rodríguez and by the Director General of Taxation Mr. Carlos Vargas, who encouraged the participating officials of the Tax Administration of Costa Rica to take advantage of the opportunity brought by this collaboration with different experts of the Spanish Tax Agency in this important activity, the first experience in this regard in Latin America.

The coordination of this activity, carried out within the framework of the Tax Inspectors Without Borders program of the Organization for Economic Co-operation and Development (OECD), corresponds to the International Relations Coordination Unit of the Spanish Tax Agency and to the Head of the Spanish Mission Before the CIAT – Inter-American Center of Tax Administrations, organization which, along with the German Cooperation GIZ, have contributed to organize and finance this activity.

Participants