A “South-South exchange” visit about units and procedures for the exchange of tax information was held on November 12 to 15, 2013 in the city of Buenos Aires, mainly based on the experience capitalized over the years by the Federal Administration of public income of Argentina (AFIP).

Officials from the tax administrations of Bolivia, Brazil, Chile, Guatemala and Peru, who actively participated in the discussions and presented their experiences in different aspects of the program, took part in the visit.

Among the issues discussed were the TIEAs negotiation processes, the management and the modalities for the information exchange, the tax and customs agreements network, the legal framework and instruments for the Exchange and the use of public information, among others. The CIAT also presented its Project on the availability of tax-related public information in Latin American countries.

The participants were able to analyze critical processes that have affected both the AFIP and other tax administrations regarding the exchange of information (national and international) and consider the key factors of success and the possibility of implementing them in their Administration; they also analyzed the possible uses given to the information received from other administrations, facilitating and contributing to tax compliance.

The visit was a result of the demands that beneficiary countries presented to the II EUROsociAL program, within the framework of the Action “Compliance with tax obligations” of the “Public Finance area” coordinated by the FIIAPP, in operational partnership with the AEAT, the IEF of Spain and the CIAT. From now on, the CIAT along with members of the EUROsociAL II program will follow up the progresses, requests and issues presented by the tax administrations beneficiaries of the program, with the purpose to move forward on new activities in support of voluntary compliance.

Participants

Speaker: Gonzalo Arias, CIAT’s Director of Cooperation and International Taxation.