The purpose of the Tax Treaty Database is to disseminate statistics on the tax treaties signed and/or in force in the region. For purposes of this Treaty Database, tax treaties are the conventions to avoid double taxation and the agreements to exchange information for tax purposes.

Currently, the Tax Treaty Database, updated through October 2021, includes information from 28 CIAT member countries from the  Americas, Europe and Africa, classified according to the status of the treaties (in negotiation, signed or in force), access to international cooperation mechanisms, adoption of clauses based on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI).

When consulting the Tax Treaty database, please take into consideration the following:

-Its contents were processed by the CIAT Executive Secretariat based on the information provided by the tax administrations of the CIAT member countries in the indicated month of its updating.

-The countries considered are only those that have provided information according to the terms determined in the information compilation process.

-The term N/A (Not Applicable) is used in cases wherein 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 included in this Data Base, you may contact Mr. Isaác G. Arias E. (garias@ciat.org), Mrs. María Sofía López (mlopez@ciat.org)and Mrs. Anarella Calderoni (acalderoni@ciat.org).