The CIAT Executive Secretariat invites you to download and read section “3.16. Deduction of Costs, Expenses and Losses for Artificial Activities and/or Activities That Do Not Create Value”, written by…

On January 30 and 31, 2025, a workshop on the new international tax framework was held at the World Bank headquarters (Washington DC), with the participation of representatives from ministries…

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The evaluation of public policies is essential to ensure that government decisions meet their objectives and effectively address social needs. This working paper describes the design and deployment process in…

The current edition of the Overview of Tax Administrations in CIAT Countries (Volume I) has been prepared using data from the latest version of the International Survey on Revenue Administration…

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The CIAT Executive Secretariat invites you to download and read section “5.1. Special information regimes, development, and maintenance of databases: information obligations for taxpayers carrying out international operations”, written by Víctor…

During the first half of 2024, revenues experienced an average cumulative growth in constant values of 3.2 percent, with the majority of countries in CIAT’s database (17 out of 22)…