The Ad Hoc Working Group endorses the strategic importance of the exchange of tax information and the need to promote multilateral exchange of information.

On September 5 – 6, 2011, in Panama City, the Ad Hoc Working Group on the Exchange of Tax Information held a meeting whose main objective was to review the promotion and implementation of a multilateral exchange instrument that will be useful for CIAT member countries, as well as, the possible actions CIAT can take to support the effective implementation of tax information exchange.

The Ad Hoc Working Group participants were tax administration senior officials from Argentina, Bolivia, Ecuador, Spain, India, Kenya and Uruguay, the heads of the Permanent Missions of France and Spain at the CIAT Executive Secretariat, the Deputy Director of the Center for Tax Policy and Administration of the OECD, the CIAT Executive Secretary, the CIAT Director of Assistance and International Cooperation, the CIAT Manager of International Cooperation and other members of the permanent staff of the CIAT Executive Secretariat.

In this context, the main models and multilateral instruments for information exchange and international cooperation, regional and global, which are available to CIAT member countries, were evaluated. One of the Group´s major conclusions was reaching consensus to support the integration of CIAT member countries to the Convention on Mutual Administrative Assistance in Tax Matters developed by the Council of Europe and OECD, which is now open to all countries worldwide by means of the protocol approved several months ago.

The group stressed the importance that CIAT continue to maintain an active role in the area of exchange of information and provide programs to promote and facilitate to its member countries the effective implementation of the exchange of tax information through the dissemination of documents and tools, training, creation of workshops, coordination of short-term assistance and field study visits, among other possible forms.

In conclusion, the referenced Group developed recommendations that will be addressed at the next CIAT Executive Council meeting and submitted to the General Assembly for consideration. Given the diversity of countries integrating the Group, this document is of great value in order to highlight the importance that this practice has for CIAT member countries, and in turn to clearly define future actions that CIAT must undertake to meet in the best way possible the demands of its members.

Official photo of the Working Group Ad-Hoc