In accordance with the Cooperation and International Relations between the Inter-American Center of Tax Administrations (CIAT) and German Cooperation (GIZ), technical assistance was provided to the DGI of Nicaragua. The assistance, which involved two actions, dealt with the preparation of a draft regulation for chapter V, Title I of the Tax Concertation Law dealing with “Transfer Pricing”, as well as a draft amendment of the aforementioned Chapter V. First, on February 7-9, 2017, the expert visited Nicaragua to meet with the counterpart and discuss the objectives and scope of the project, as well as compile and analyze the pertinent information.

Thereafter, following a careful analysis of the regulations currently in force and the information gathered, the expert again visited the DGI on March 21 and 22 to review and subsequently present the Proposal to the Authorities.

Thus, GIZ continues to support CIAT in promoting the exchange of professional experiences and best practices between the administrations of the region.

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