Two years ago, the International Chamber of Commerce (ICC) put together a dialogue between practitioners and executives from businesses and tax administrations on the subject of continuous transaction controls (CTCs). From the beginning, the group of enterprise experts and advisors worked closely together with CTC pioneers from a number of…
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The crisis resulting from COVID-19 has created an unprecedented historical situation that makes information more necessary than ever for our situational awareness and the design of responses. The Revenue Report Covid-19 (RRC) prepared by CIAT aims to contribute to this task by developing an international database for monitoring the monthly evolution…
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The Annual Technical Resolutions of CIAT, approved by consensus of the member countries present at the respective General Assembly, based on the main topic of central interest there discussed. They are not mandatory but have represented for years, guidelines, recommendations, considerations, trends, requirements and even strategies to follow for the…
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I INTRODUCTION In the age of digital evolution, tax administrations must keep pace with the challenges posed by new business models and new technologies. A special challenge is the growing emergence and use of cryptocurrencies in everyday situations. Although this is a new business environment, the cryptocurrency market cap amounts…
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CIAT has four official languages. However, we must recognize that Spanish, among them, has a position of “first among equals”. In the organization, 45% of the member countries have Spanish as their official language, to which we can add countries where Spanish is frequently used, such as Aruba or Curacao,…
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A multiplicity of factors influences tax compliance, but it is important to highlight the main ones, in order to generate the actions leading to its strengthening. Faced with scarce resources, both human and material, any tax administrator of LAC would love to operate in a country where there is a…
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