Mr. Miguel Pecho, Director of tax studies and research, on behalf of the CIAT Executive Secretary, participated on June 28th as a speaker at the II International Tax Law Congress organized by the Tax Administrative Court (TAT) of Panama, with the topic “impact of agreements to avoid double taxation to attract FDI: possible measurements in the case of Latin America”.

National and international speakers from Argentina, Spain, Guatemala and Peru participated in this Congress, which was held at the Sheraton Hotel in the city of Panama, from June 26 to 28.

It is the second occasion that the TAT of Panama manages to have tax experts from the region to discuss tax topics of interest such as public ethics, education and taxation; The tax power; The tax concept and its types; The tax legal relationship: The taxable transactions; Extinguishment of tax obligations; expert evidence on tax related matters; Identification and grading of tax penalties; Period of limitation for taxes: initiation, interruption and calculation; The precautionary measures in tax procedures; Fundamental rights and guarantees of the taxpayer; The principle of world income in comparison with the source principle: advantages and disadvantages; Transfer pricing and their regulation in Panama; Taxation of financial institutions operations; and tax regulations of the electronic commerce.

Related notes: 2nd International Congress on tax law

See interview with the Director of Tax Studies and Research (the treaties are instruments that attract foreign investment).

Mr. Miguel Pecho, Director of Tax Studies and Research of the CIAT, receives recognition for their participation in the II International Congress on Tax Law.