The Seminar-Workshop on Large Businesses and examination of the financial and construction sectors was held at the headquarters of the Large Taxpayers Central Delegation of the Spanish Agency of Tax Administration (AEAT) on October 8-10. The seminar which is the result of a joint effort of AEAT- CIAT- IDB also constitutes the first step of a future program in the area of Large Business examination.

Present in the seminar were representatives from the Tax Administrations of Bolivia (SIN), Colombia (DIAN), Guatemala (SAT), Panama (DGI), Paraguay (SET), Peru (SUNAT), Dominican Republic (DGII) and Uruguay (DGI).

In the sessions carried out, the participants discussed the organization and functions of large businesses that interact with the Tax Administrations represented in the seminar-workshop, a comparative analysis with the rest of the Latin American Tax Administrations, the control of specific operations of the financial and construction sectors, information gathering, the problem of permanent establishments, the cost-sharing criteria, etc.

At the closing session, the AEAT’s Large Taxpayers Central Delegate presented attendance certificates to all the participants.

Participants of the Seminar-Workshop