In the framework of the cooperation programme between CIAT and the Office of financing for development (FfD) of the Economic and Social Department (DESA) of the United Nations (UN), on June 1 to 5 the training workshop on the tax treatment of income for services in the conventions to avoid double taxation was held in Panama City, Panama.

This is the second course on treaties that both organizations offer to Latin America and the Caribbean countries. In the three (3) first days, professors Brian Arnold (Canadian Tax Foundation) and Graeme Cooper (University of Sydney) covered the main aspects of the United Nations Model Tax Convention, along with regional experts Carlos Protto of the Ministry of Economy and Public Finance of Argentina, Juan Carlos Perez Pena of the Secretariat of Finance and Public Credit of Mexico, and Álvaro Romano of the Uruguay Tax General Directorate.

During the last two (2) days, professors Arnold and Cooper, along with Liselott Kana of the Internal Revenue service of Chile and member of the Expert Committee on International Cooperation in Tax Matters of the UN, presented the practical portfolio designed to help developing countries to analyze and better face the risks generated by the tax bases erosion and profit shifting in relation to revenues for services. For this purpose, the experience of Argentina, Costa Rica, Mexico, Panama, Peru and Uruguay were analyzed

This workshop was attended by officials from fifteen (15) countries from Latin America and the Caribbean.