On September 20 and 21, 2023, the Executive Secretary, Márcio F. Verdi, accompanied by Directors of the Secretariat and the Permanent Representative of the Mission of Spain to CIAT, Mariano Rojo, carried out a mission to Rabat, in which the following scheduled institutional activities were attended:

• Visit to the Director General of the General Directorate of Taxes of Morocco – DGI, Idrissi Kaitouni Younes, for the signing of the renewal of the Cooperation Agreement between Morocco and CIAT;

• Joint working sessions between CIAT mission and DGI colleagues on topics of human resources development and tax training, carried out by Alejandro Juárez, Director of Training and Development of Human Talent, and Mariano Rojo, specifically on the use and participation at CIAT International Networks (Ethics in Tax Administration; Gender, Tax Academic Tutors); tax courses in English of interest to the DGI; and specific technical assistance requirements to be specified in the short term;

• Working sessions on: Implementation of E – Invoicing; VAT taxation of the e-commerce / digital economy; presentation of the DEC System (Digital Economy Compliance) for the taxation of transnational companies that operate in countries without having a permanent establishment (PE), presented by Raúl Zambrano, Director of Technical Assistance and ITC., and,

• Working meeting on experiences in the field of information exchange for tax purposes: Case of Spain, presented by Mariano Rojo, Head of the Spanish Mission before CIAT, and the participation of Márcio Verdi.