The “IV Course on International Tax Law” was held in the city of Bogota, Colombia, on October 13-15, 2010. It was inaugurated by the authorities of the School of Jurisprudence of the University of Rosario and LEGIS.

The panel of speakers of this course was formed by distinguished experts from Colombian and international consulting firms, prestigious universities from the Americas and Europe, IBFD and the DIAN of Colombia.

On this occasion, the CIAT International Cooperation Manager, Isaác Gonzalo Arias Esteban, made a presentation on “The Effective Implementation of Tax Information Exchange Among States”, considering, among other things, aspects relative to the current situation, identification of “tax havens”, possible actions that may be taken to combat harmful international tax competition, the risks resulting from failing to effectively implement the instruments for tax information exchange, key aspects to be borne in mind for successfully carrying out this practice and some issues dealing with office design for the exchange of information within the framework of the tax administration.