From May 18 to 20, CIAT and the OECD held a virtual event on: Tax Morale in LAC: perceptions of the tax behavior of multinational enterprises.

The objective of the roundtable was to facilitate a dialogue aimed at fostering tax morale by improving cooperation and mutual trust between multinational enterprises (MNEs) and tax authorities.

During the event, discussions focused on identifying key issues for both MNEs and tax administrations, and possible practical tools and approaches to be used in the future. In addition, the results of empirical surveys conducted by the OECD were presented.

The event was attended by more than 190 tax administration officials and private sector representatives from 34 countries in the Americas, Europe and Africa.

We thank the panelists and participants for contributing to the success of this activity.

Executive Summary

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