NATI/CIAT Service: support to identify competent authorities of DTCs and TIEAs
Approximately two years ago, CIAT launched the Consultation System of Competent Authorities NATI “National Authorities for Tax Information”, through which consults on contact information related to competent authorities for the negotiation and/or application of agreements for the exchange of information and treaties to avoid double taxation can be made. To date, we have successfully treated more than 30 consults from our member countries.
The system has been specially designed to provide precise and 100% up to date information. The system is not a database, since we considered that option could suffer from a lack of frequent updates. Through NATI, each consult activates an internal process that allows the validation of the available information and access to new information, before presenting an answer. The average response time is 3 to 15 days.
We invite all the employees from CIAT’s member countries, interested in contacting competent authorities, to ask their respective Correspondents in their tax administrations, to continue using the system to make consults, since only CIAT’s Representatives and Correspondents are allowed to operate it.