The CIAT Executive Secretariat provides information on the nexus approaches used by 23 countries for individual and legal income taxes.

This information is useful to facilitate the tax analysis of entities operating in different jurisdictions and practices by our community members.

This information was compiled based on information provided by tax administrations and available in current regulations and official documents.

We invite you to consult this new source of information on CIATData.

If you wish to send feedback, please do not hesitate to write to: tributacion_internacional@ciat.org

The CIAT Executive Secretariat appreciates the contributions of the tax administrations that made this new source of information possible