As a result of the Cooperation Program between the Inter-American Center of Tax Administrations (CIAT) and the GIZ of the Federal Republic of Germany, with the support of the tax administrations from Argentina, Brazil, Chile, Mexico, Peru and the International Centre for Tax and Development (ICTD), an innovative study was carried out in the region. It allows to identify the main sources of information  that are used by some of the most developed tax administrations of Latin America and some general aspects of the new information system presented by the BEPS Action Plan in its Action 13 (Country by Country Report, Master File and Local File).

This study also includes a tool designed in Excel, called “Information Sources Database” whereby several search criteria may be used for identifying useful data for the design of information systems by the tax administrations. In this regard, the tool may be used for making consultations about the forms, according to type of tax, type of taxpayer, filing mechanism, etc.; as well as consulting fields that are included in these forms and other information sources.

 By clicking here, you can access the “Information Sources Database”.

At this time, the study is available only in Spanish; we hope it will be soon available in English.

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