Objective
The purpose of this course is to identify and know the various financial operations in order to establish optimum control mechanisms that may contribute to combat tax fraud and evasion.

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.

Duration
12 weeks (approx.).

Content
The course is composed of the following lessons:
Module I. Financial Markets and Tax Policy

• Lesson 1. Instruments, Institutions and financial markets
• Lesson 2. Generalities on Taxation
• Lesson 3. The taxation of financial intermediaries
• Lesson 4. The taxation of investment funds, retirement and trust funds
• Lesson 5. The taxation of innovative financial transactions
• Lesson 6. The taxation of international financial transactions

Module II. Financial Markets and Tax Administration

• Lesson 7 Tax Administration and financial institutions and markets
• Lesson 8. Control of international financial transactions