WP 02 – 2015 : Cooperative Tax Relationship or Compliance: Current situation in the CIAT member countries of Latin America, the Caribbean, Africa and Asia.
With the collaboration of 15 tax administrations from CIAT member countries, CIAT has completed the working paper: “Cooperative Tax Relationship or Compliance: Current situation in the CIAT member countries of Latin America, the Caribbean, Africa and Asia”.
The objective of this work is to provide the international tax community, especially the tax administrations of developing countries, the experiences that CIAT has identified among the tax administrations of selected member countries.
A lot has been written in recent years on this issue. However, the material published does not focus on initiatives by tax administrations of developing countries. It’s precisely this reason that motivated this working paper.
