The International Taxation Network holds its fourth meeting.

CIAT holds the fourth meeting of this Network, supported by the EUROsociAL+ Program of the European Union and GIZ.

From September 21 to 23, 2021, the IV Meeting of the International Taxation Network of the Inter-American Center of Tax Administrations – CIAT- was held with the broad participation of tax administrations and Ministries of Finance of Ibero-American countries, international organizations, non-governmental organizations, universities and tax experts from various fields of activity.

On this occasion, the Network meeting was held virtually, and its purpose was to present CIAT’s initiatives in the field of international taxation, learn about initiatives of various organizations that cooperate with CIAT, share experiences of tax administrations and promote exchanges among the members of the Network.

On this occasion, CIAT publications on international taxation, the services provided by CIAT to its members and the databases available in CIATData on Transparency and Exchange of Tax Information, BEPS, Transfer Pricing, Tax Treaties, Cases of Transnational Tax Base Erosion and Public Information (DIP) were presented.

Among the initiatives underway, the progress of the “Toolkit for the Resolution and Prevention of Tax Disputes” being developed by CIAT with the support of the EUROsociAL+ program of the European Union, the Inter-American Development Bank and the Tribute Arbitration Foundation was discussed. The objective of this Toolkit is to provide Tax Administrations with alternatives on how to address these issues, with a focus on developing countries, and a tool to assess what resources or actions are necessary to successfully address the issue. Likewise, the progress of another Toolkit that CIAT is developing, which deals with the design and application of general anti-avoidance/evasion rules, with the technical support of Leiden University and the financial support of GIZ, was presented and discussed.

Another ongoing CIAT initiative is the Manual on International Tax Planning Control, which updates the current CIAT Manual, dating from 2007. This time the Manual will be composed of 6 chapters and 44 sections, to be prepared by 48 authors. Currently, about 80% of the Manual has been drafted and the first chapters are expected to be published in 2021. Three sections were presented at the meeting:

  • “Concepts Related to International Tax Planning and Elements that Encourage International Tax Planning”;
  • “Transfer of Intangibles”, and
  • “Possession and Use of Cryptocurrencies”

Among other CIAT initiatives, various tools and programs were presented: the Public Information Availability tool -DIP, whose objective is to access public information; the Digital Economy Compliance tool -DEC-, whose objective is to facilitate the collection of VAT from cross-border operations originating in the digital economy; and the Training Program aimed at strengthening knowledge on international tax matters.

Finally, two sessions were organized to share experiences and developments in the field of international taxation: by the OECD, proposals for taxing the digital economy; by the UN, cooperation actions; the World Bank presented cooperation actions; Oxfam, the challenges of the digital economy; Latindadd, illicit financial flows; Tax Justice Network, Last Final Beneficiary; and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), protection of the right to tax mining income through specific provisions within tax treaties.

This meeting is only one action within the Network that is part of CIAT’s international taxation program.

The Network is currently supported by the EUROsociAL+ program and the German Cooperation – GIZ, and its objectives are to strengthen the ties between experts in international taxation from different fields, develop technical documents and tools, discuss possible solutions to address common problems identified by tax administrations in the region, disseminate new developments in the international arena and discuss them, with a view to their effective implementation in countries of the region that require it.


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