The collection of the 23 CIAT member countries analyzed in the Report has fallen on average during 2020 by -9.3% (Excise Taxes, -12.1%; Income Taxes (IT), -8.2%; VAT, -7.8%). Latin…

Thanks to the feedback received from the Mexican Tax Administration (SAT) and the Internal Revenue Service of Chile (SII), we are pleased to publish a new, optimized version of the…

This paper analyzes the mechanisms for collecting VAT on transactions with non-resident individuals operating in the digital economy and estimates their potential collection in Latin American countries. Download here   ¡Soon…

We are pleased to announce that on March 31, 2021, the book “Taxation, International Cooperation and the 2030 Sustainable Development Agenda“ was published by the United Nations University and Springer…

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…

EXCHANGE OF FINANCIAL AND TAX INFORMATION REDUCES OPPORTUNITIES FOR TRANSNATIONAL EVASION AND AVOIDANCE Between 9 and 11 march, a virtual International Workshop was held on the “Use of data for…