Tax Transparency and Cooperation

In the Tax Transparency and Cooperation database you will find information provided by 48 CIAT member and non-member countries, regarding the adoption of international standards and initiatives on transparency and exchange of tax information. The database is composed of two sections:

  • International Standards and Initiatives on Transparency and International Tax Cooperation: contains information on 28 Latin American and Caribbean countries.
  • Access to financial information by the tax administrations: it contains information on 35 countries in the Americas, Europe, Africa and Asia, on access to financial information by the tax administrations.


The term N/A (Not Applicable) is used in cases where an answer does not apply.

The term N/A (Not Available) is used when the information is not available.

If you wish to comment on the information contained in this database, please contact Mr. Isaác G. Arias E. ( and Ms. Anarella Calderoni (



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