The CIAT Executive Secretariat, with the support of Mexico’s Tax Administration Service (SAT), the Spanish Agency for International Development Cooperation (AECID), the Spanish National Distance Education University (UNED), and the…

976 total views, 5 views today

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*,…

1,416 total views, 7 views today

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…

1,424 total views, 4 views today

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…

2,534 total views, 5 views today

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…

2,341 total views, 4 views today