August 22, 2024. In a technical meeting organized by the Finance Secretariat of the State of Alagoas in Brazil, (Sefaz-AL), the Inter-American Center of Tax Administrations (CIAT) had a strong…
The CIAT, jointly with the State Agency for Tax Administration and the Institute for Fiscal Studies of Spain, semiannually publishes the CIAT/AEAT/IEF Tax Administration Review. In this sense, we are pleased…
On August 23, 2024, representatives of CIAT and the JICA office in Panama met to exchange experiences and cooperation initiatives, with the aim of identifying matters of mutual interest. On…
On August 26, 2024, the CIAT Executive Secretariat received a visit from members of the Board of Directors of the International Fiscal Association (IFA) – Panama. During the visit, a…
This study comprehensively and meticulously addresses the taxation of special regimes for taxpayers with lower contributory capacity in Latin American countries. It encompasses both the theoretical aspects of their design…
The CIAT Executive Secretariat invites you to download and read chapter “3.13 Leasing Operations” of the Manual for the Control of International Tax Planning, written by the Canada Revenue Agency.…