The Executive Secretariat of CIAT has the pleasure to present to the whole “My CIAT” community the working papers “Analysis of Major Legal Bases Used in Latin America and the Caribbean for the Exchange of Information for Tax Purposes: One Standard , Different Ways to apply It. “(Available in Spanish)

This working paper has been drafted by the CIAT International Cooperation and Taxation Directorate in order to disclose the main differences, advantages and disadvantages of the most widespread instruments among Latin America and Caribbean countries, hoping to be useful as a guide for those countries seeking to begin negotiations, update their current network or select the most appropriate legal basis when requesting information abroad, or access mechanisms for cooperation in tax matters.

Download the publication in Spanish “Here”