This Working Paper analyzes the main legal challenges posed by the application of the Under-Taxed Profits Rule (UTPR) within the framework of double taxation treaties, examining the various doctrinal positions…

The Inter-American Center of Tax Administrations (CIAT) participated in the 34th Conference of the International Association for Feminist Economics (IAFFE) with a virtual presentation of the book *Taxation and Gender*,…

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The updated version of the Summary of Tax Legislation in Latin America 2025 is a fundamental reference work on the tax regulations in force until October 31, 2025, in nineteen Latin American countries. The…

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Panama, June 24, 2026. With the participation of 12 representatives from tax administrations in Latin America and the Caribbean, along with tax experts, representatives of civil society organizations, international organizations, and…

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The Inter-American Center of Tax Administrations (CIAT) presents a special Review on the 60th CIAT General Assembly. This publication brings together the key contributions, experiences, and reflections shared during this…

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From June 17 to 19, 2026, the Inter-American Center of Tax Administrations (CIAT) participated in the 30th General Assembly of the Intra-European Organization of Tax Administrations (IOTA), held in Budapest,…

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