As part of the 14th Regional Meeting of Tax Administrations held in Bogotá on October 2, organized by CIAT, LATINDADD, the Latin American and Caribbean Tax Justice Network, the Financial Transparency Coalition, Global Gateway, and DIAN of Colombia, CIAT together with the IDB, the Receita Federal do Brasil, and FIAP’s Inclusive Societies Regional Program, presented the Maturity Model for the Prevention and Resolution of Tax Disputes (MM).

The panel was moderated by Cecilia Castillo (FIAP–Inclusive Societies) and included Gonzalo Arias (CIAT), Anarella Calderoni (CIAT), Elaine Vieira (Receita Federal do Brasil), and Ubaldo Gonzalez (IDB).

The MM makes it possible to assess the capacity of tax administrations to prevent and resolve both domestic and international disputes. Its scope is limited to the tax administration, since other entities (e.g., administrative or judicial tax courts) would require complementary assessments. The MM consists of 63 indicators: 18 on dispute prevention, 30 on domestic dispute resolution, and 15 on international dispute resolution. For both the dispute-prevention area and domestic dispute resolution, the TADAT indicators are used as a starting point.

The MM includes a tool that allows users to upload information, calculate indicator results and their respective weightings, generate charts by area and by indicator, and formulate recommendations.

Its indicators were developed by a group of experts made up of consultants and specialists from CIAT and the IDB. They were discussed with representatives of tax administrations from CIAT member countries, tax courts, companies, and tax advisers, with the aim of achieving maximum objectivity in the assessment.

The Maturity Model is currently being implemented—on a pilot basis—at Brazil’s Federal Revenue. In 2026 it will be published for implementation by other interested tax administrations.

For more information on this initiative, please write to garias@ciat.org and acalderoni@ciat.org.

We appreciate the support provided by the EUROsociAL+ Program, the Inclusive Societies Program, and the IDB in making this initiative a reality together with CIAT.