On December 4, 2024, the “First International Taxation Congress,” organized by the IFA Group Panama, was held in Panama City.

On this occasion, the CIAT Executive Secretariat was part of the panel called “Review of anti-abuse clauses and the impact of the MLI (Multilateral Instrument in tax treaties)”, addressing the effect of the measures of Actions 6 and 15 of the BEPS Action Plan in the modernization of tax treaties, focusing on anti-abuse clauses (Main Purpose Test and Limitation of Benefits). Regarding these clauses, the discussion centered on  issues related to their practical implementation and interpretation, legal security and certainty for taxpayers, compliance risk management, their effect on taxpayer behavior and investment flows, among others.

The panel was also attended by experts from Costa Rica, Panama, Bolivia and the DGI of Panama.

The CIAT Executive Secretariat thanks and congratulates the IFA Group Panama for inviting us and for the success of the Congress.