As a result of the international commitments acquired by Guatemala in the sphere of tax information exchange, among them, the Multilateral Convention on Mutual Assistance and Information Exchange and the Central American Convention on Mutual Assistance and Technical Cooperation between Tax Administrations, the Superintendency of Tax Administration has carried out numerous actions intended to achieve an effective information exchange.

In order to support said actions, a team of specialists from CIAT, the AEAT of Spain, the Guardia di Finanza of Italy and SENIAT of Venezuela visited SAT on May 21 through 23 to provide technical assistance in normative, structural and operational aspects relative to the effective implementation of information exchange, based on international standards and the most widely disseminated best practices.

In this respect, alternatives were evaluated and tools were provided for the establishment of a specialized information exchange unit, its functions and main processes. Likewise, case studies were developed for putting into practice the international standards discussed during the first working sessions.

Finally, the team of specialists accompanied by high level SAT officials involved in the implementation of the effective information exchange process submitted an oral report to the SAT Superintendent, who showed great motivation in strongly promoting this essential practice for the modern tax administrations, as well as for combatting harmful international tax planning.

The resources for carrying out this activity were provided by GIZ, within the framework of the Cooperation Agreement signed between International Tax Compact and the CIAT Executive Secretariat.

From left to right:
Stefano Gesuelli, Head of the Italian Mission at CIAT;
Manfredo Chocano, SAT Planning and Institutional Development Manager;
Deissy Moreno, Expert official from SENIAT of Venezuela;
Rufino De La Rosa, Expert official from the AEAT of Spain;
Gonzalo Arias, CIAT International Cooperation and Taxation Director;
Carlos Muñoz, SAT Superintendent;
Omar Franco, SAT Collection Intendant and
Santiago Urbizo, SAT Project Manager

Participants