CIAT´s Executive Secretariat is pleased to make available to all its member countries and, in general, the entire international tax community, the English version of its Tax Code Model -2015.

The objective of the Model is to serve as a frame of reference for codification efforts in the region. Tax codification is essential to regulate the tax-taxpayer relations, in addition to favoring the correct functioning of tax systems.

The structure of the Model is similar to the version published in 2006.

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