On September 10, 2024, with the support of CIAT, the Ecuadorian Institute of Tax Law (IEDT), the Inter-American Development Bank (IDB), the Internal Revenue Service of Ecuador (SRI), and the Federal Revenue Secretariat of Brazil (RFB), the discussion titled “Dispute Preventive Mechanisms: Focus on Cooperative Compliance” was held. On this occasion, the pillars of cooperative compliance programs were discussed, as well as the necessary aspects to take into account when designing and implementing these programs, the challenges and opportunities within the framework of their implementation, and the perspective of taxpayers or their expectations.

During the discussion, CIAT and the IDB presented a general and regional perspective of cooperative compliance, based on their work and experiences, and the SRI and the RFB presented their progress in the matter.

Among the main conclusions of the discussion to ensure the effective implementation of a Cooperative Compliance Program, the following aspects were touched upon: achieving a change in organizational culture, strengthening capabilities in critical aspects (e.g., risk management), deploying efforts to increase the level of trust between the treasury and the taxpayer, ensuring ethical standards, and gradually moving towards a cooperative relationship, overcoming barriers that may occur along the way.

The discussion included the participation of approximately 200 participants from governments, companies, and advisory firms in Latin America.

We thank our partners for contributing to the success of this initiative.