In the past two years, the Spanish version of the book entitled: “Information Sources of Tax Administrations in Latin America. Experiences of Argentina, Brazil, Chile, Mexico and Peru” has been one of the most consulted documents in the CIAT library.

The English version is now available. You can download it here.

This document is the result of the joint effort of CIAT, the GIZ of the Federal Republic of Germany and the International Taxation and Development Center (ITDC). It provides the main sources of information used by some of the most advanced tax administrations of Latin America, as well as some general aspects of the new information system shown in Action 13 of the BEPS Action Plan (Country by Country Report, Master File and Local File).

It also includes an Excel tool called “Information Sources Database” (available only in Spanish) which affords the tax administrations, through several search criteria, useful data for the design of information systems. The tool may be used for making consultations regarding the forms, according to type of tax, type of taxpayer, filing mechanism, etc.; as well as for making inquiries regarding fields that are part of said forms and other information sources.

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