The CIAT Director of Cooperation and International Taxation describes the challenges faced by the tax administrations of Latin America. Perhaps “heterogeneity” is the term that best defines Latin America (LA), both because of the geographical, economic and cultural differences between countries, and inequality in the level of development of their…
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As we said in a previous comment in this same blog,[1] the strategy of modern Tax Administrations (TAs) is aimed at increasing the levels of voluntary compliance. It demands the application of two lines of action, simultaneous and complementary, which are the facilitation to compliant taxpayers and the struggle against…
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Summary, by Andre Dumoulin of the study of Luis Miguel Galindo Allan Beltrán Jimmy Ferrer Carbonell José Eduardo Alatorre, ECLAC The carbon tax and the environmental tax reform Global studies on carbon taxation attempts at measuring potential effects on environment, economy and health; the present ECLAC study[1] focus on presenting…
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(….) The last day of the Conference began with a presentation by Xenia de García, from El Salvador, who described the assistance and contribution from her Administration for concluding Phases I and II of the Peer Review of the OECD’s Information Exchange Global Forum, which process has been successful and…
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(….) Tuesday’s activities began with a set of lectures on the benefits of multilateralism in which Deepak Tiwary of India detailed the various mechanisms existing in that country to prevent and resolve tax conflicts, such as the “tax rulings“, the rules of “safe harbor” or the APAs, whose ultimate purpose…
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Last week, the CIAT Technical Conference was held in San Jose, Costa Rica, dedicated to analyze the challenges for the tax administrations involved in the BEPS project. After the formal opening ceremony, the presentation of the different topics began. The first presentation was by Pascal Saint Amans, Director of OECD,…
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