Between May 4, 5 and 6, 2021, a virtual seminar on the specific provisions of tax treaties was held. It was delivered in Spanish and counted on the participation of 186 officials from 17 Latin American countries.

The virtual seminar focused on the interpretation and application of tax conventions, in particular the topics of permanent establishment, royalties, independent personal services and technical services.

CIAT thanks the experts for their participation and highlights the importance of working in the region together with the OECD on these issues.

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