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The development of human talent within the TAs is one of the key factors for their success, since it provides tools for an efficient and professional response to the increasing complexity of regulations and the growing demands of the tax community in terms of offering adequate services and effective law enforcement.

 

As part of our commitment to support the human talent development within the TAs, we have started the registration process for the courses that begin in this first half semester.

 

Please find the general information for the available courses:

Specialized Course on Tax Policy and Procedure

Objective
This course provides specialized knowledge on Tax Policy and Technique through the strengthening of structural and strategic concepts as fundamental aspect in understanding the design and development of a country’s fiscal policy as well as the structure of its tax system.

Language
Spanish

Participants
Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein.

Content
The course is composed of the following lessons:

  • Lesson 1. Public Sector Funding
  • Lesson 2. The Map of Coercive Tools
  • Lesson 3. Selecting the Instruments
  • Lesson 4. Tax Models
  • Lesson 5. The Tax Administrator as Advisor in the Political Sphere
  • Lesson 6. The Tax Administration’s Capacity, Social Acceptance of the Tax And Regulatory Structure
  • Lesson 7. Funding Different Levels of Government
  • Lesson 8. Between The Private Price and the Tax
  • Lesson 9. Approaches to Income Tax
  • Lesson 10. The Basic Structure of the Individual Income Tax. First Part
  • Lesson 11. The Basic Structure of the Individual Income Tax. Second Part
  • Lesson 12. Corporate Tax
  • Lesson 13. Donations and Inheritance Taxes
  • Lesson 14. Property Taxes
  • Lesson 15. General Sales’ Taxes
  • Lesson 16. Value Added Tax
  • Lesson 17. Excise Taxes And Customs Duties
  • Lesson 18. Regulatory Taxes
  • Lesson 19. Funding
  • Lesson 20. Tax Administration Organization

Course on Information Exchange

 

Objective: to promote the use of international tax information exchange by tax administrations from a better understanding of the concepts, methodologies and specific practical application of this essential tool for the tax control of taxpayers operating at global level.

 

Languages offered: Spanish.

 

Participants: Officials of Tax Administrations and auxiliary working in the tax control areas; related technical and legal areas, as well as for those fulfilling their duties  in specialized areas responsible for international issues and in particular for the exchange of information.

 

Duration: 10 weeks (approx.)

 

Credit hours: 135 hours.

 

Contents: the course consists of the following lessons:

  • Lesson  1. Information Exchange within the framework of public international law
  • Lesson  2. Model agreements for international information exchange
  • Lesson  3. Best practices in international information exchange
  • Lesson  4. Information exchange organization and management
  • Lesson  5. Case selection and planning
  • Lesson  6. International tax information exchange in examination

Course on Administrative Collection


Objetives:

  • Provide the student with the base concepts for understanding the tax obligation creation and the tax debt, the taxable subjects and tax responsible, and the extinction of the obligations.
  • Provide the student with the basic concepts of administrative collection at TAs, the power required for implementing it and a general description of the procedure
  • To know, understand and identify the different steps composing the process of persuasive and enforced administrative collection in TAs

Language offered: Spanish.

 

Participants: The course is intended for TAs Officers at national and sub-national levels, who develop or will develop administrative and/or persuasive collection functions

 

Duration: 7 weeks (approx.)

 

Credit hours:  135 Academic Hours.

 

Topics: The course will develop the following topics:

  • Basic concepts
  • Legal tax relation, the tax obligation and the taxable subjects
  • Extinction of the tax obligation
  • Enforceable title
  • Precautionary Measures
  • Persuasive or friendly collection process
  • Enforced collection process
  • Auctions of assets
  • Bases of negotiation with delinquent taxpayers
  • Payment facilities

Course on Transfer Pricing


Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers.

 

Language offered: Spanish.

 

Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues (Transfer pricing, international taxation).

 

Duration: 20 weeks (approx.)

 

Credit hours: 270 hours.

 

Content: the course is composed of the following lessons:

  • Generalities about Transfer Pricing
  • Comparability
  • Traditional Methods
    • Use of the Comparable Uncontrolled Price Method
    • Use of the Resale Price Method
    • Use of the Cost Plus Method
  • Non-Traditional Methods
    • Use of the Transactional Net Margin Method
    • Use of the Profit Split Method
  • Transfer Pricing Analysis Process
  • Administrative Procedures Aimed At Solving Controversies
  • BEPS actions related to transfer pricing