The use of this virtual site (the “Site”) of the Inter-American Center of Tax Administrations (“CIAT”) shall be governed by the following terms and conditions of use and privacy.

By accessing and using the Site, individuals who choose to do so (the “Users”) fully and unconditionally accept these Terms and Conditions of Use and Privacy, as well as any amendments that CIAT may make and publish on the Site.


1. CIAT maintains this Site as a courtesy to Users. The information provided herein is for informational purposes only.


2.  CIAT is pleased to allow Users to visit the Site and to download, print, and copy the information and documents (the “Contents”) for their personal, non-commercial use, without any right to resell, redistribute, or create derivative works therefrom, subject to the conditions set forth herein and any more specific restrictions that may apply to certain materials contained on this Site. In all cases, the source of the information must be identified as the CIAT website or material contained therein.


3. This Site is administered by CIAT. CIAT reserves the right, to the extent it deems necessary, to establish new conditions for the use of this Site unilaterally.


4. Unless otherwise expressly stated, the opinions and conclusions expressed in the Contents presented on this Site are the sole responsibility of their authors and may not necessarily reflect the views of CIAT.


5. The Contents of this Site are provided “as is” for informational purposes only and without warranties of accuracy or completeness. CIAT may periodically add, modify, improve, or update the Contents of the Site without prior notice.


6. The documents, publications, and training materials produced by CIAT are its property and are therefore protected by international intellectual property and copyright laws. CIAT may take any necessary action in cases of unauthorized use or use without its permission of such materials.


7. The use of the Contents of this Site is the sole responsibility of the User, who shall use them in accordance with the functionalities permitted by the Site and the uses authorized under these Terms and Conditions of Use and Privacy. Users agree to use the Contents in a manner that does not violate Internet standards and practices, applicable international laws and regulations, public morals, human dignity, or the rights of third parties. Under no circumstances shall CIAT be liable for any loss, damage, liability, or expense claimed to have resulted from the use of this Site, including, but not limited to, any fault, error, omission, interruption, or delay in connection with such use. Under no circumstances, including negligence, shall CIAT be liable for any direct, indirect, incidental, or consequential damages, even if advised of the possibility of such damages.


8. The User expressly acknowledges and agrees that CIAT is not responsible for the conduct of Users of the Site.


9. This Site may contain recommendations, opinions, and statements from various information and content providers. CIAT does not represent or endorse the accuracy or reliability of any recommendation, opinion, statement, or other information provided by any information or content provider, User of this Site, or any other person or entity. Reliance upon any such opinion, recommendation, statement, or information shall be at the User’s own risk. Neither CIAT nor any of its officials, information providers, or content providers shall be liable to any User or any other person for any inaccuracies, errors, omissions, interruptions, timeliness, completeness, deletion, defect, malfunction, computer virus, communication line failure, alteration, or use of any content on the Site, regardless of the cause of any resulting damages.


10. As a condition of using this Site, the User agrees to indemnify and hold harmless CIAT from and against any actions, claims, losses, damages, liabilities, and expenses (including attorneys’ fees) arising from the User’s use of this Site. If the User is dissatisfied with any of the Contents of this Site or with any of its terms and conditions, the User’s sole remedy is to discontinue use of the Site.


11. This Site may contain links to third-party websites. Such websites are beyond the control of CIAT, and CIAT is not responsible for their contents or for any links contained therein. CIAT provides such links solely as a convenience to Users, and the inclusion of a link does not imply endorsement by CIAT of the linked website.


12. If this Site contains bulletin boards, shared content areas, access to mailing lists, or other means of sending messages or communications (collectively referred to as “Forums” and/or “Blogs”), the User agrees to use such Forums and/or Blogs solely to send and receive messages and materials that are appropriate and relevant to the respective Forum and/or Blog. Without limiting the generality of the foregoing, the User shall refrain from:

• Defaming, abusing, harassing, stalking, threatening, or otherwise violating the legal rights (such as rights to privacy and publicity) of others.
• Publishing, posting, distributing, or disseminating any defamatory, infringing, obscene, indecent, or unlawful material or information.
• Uploading or attaching files containing software or other materials protected by intellectual property laws (or by rights of privacy or publicity), unless the User owns or controls the rights thereto or has obtained all necessary permissions.
• Uploading or attaching files containing viruses, corrupted files, or any other software that may damage the operation of another person’s computer.
• Deleting any author attributions, legal notices, proprietary designations, or labels from any uploaded file.
• Falsifying the origin or source of software or other materials contained in an uploaded file.
• Advertising or offering for sale any goods or services, conducting or forwarding surveys, contests, or chain letters. Downloading any file posted by another User of a Forum and/or Blog when the User knows, or reasonably should know, that such file cannot legally be distributed in that manner.


13. The User acknowledges that all Forums, Blogs, and discussion groups are public communications and not private communications. Furthermore, the User acknowledges that chats, postings, conferences, electronic messages, and other communications from other users are not endorsed by CIAT and shall not be considered reviewed, screened, or approved by CIAT. CIAT reserves the right to remove, for any reason and without prior notice, any content submitted by Users to Forums, Blogs, or discussion groups, including, without limitation, electronic messages, bulletin board postings, and other materials.


14. Nothing contained herein shall constitute or be deemed a limitation of, or a waiver of, the privileges and immunities enjoyed by CIAT, which are expressly reserved.


15. CIAT reserves the exclusive right, at its sole discretion and in any manner whatsoever, to modify, limit, or discontinue the Site or any Content. CIAT shall have no obligation to consider the needs of any User with respect to the Site or its Contents.


16. CIAT reserves the right, at its sole discretion and without prior notice, to deny any User access to the Site or any part thereof.


17. No waiver by CIAT of any provision of this Agreement shall be binding unless set forth in writing and signed by a duly authorized representative of CIAT.


18. Users accessing the Site agree to receive cookies transmitted by CIAT’s servers. A “Cookie” means a data file stored on the User’s computer hard drive when accessing the Site. Cookies may contain information such as user identification data or information used to track the pages visited by the User. A Cookie cannot read data or information from the User’s hard drive nor read Cookies created by other websites.


19. The User shall at all times be solely and ultimately responsible for maintaining the confidentiality of account numbers, passwords, access codes, and other confidential information used to access the services and contents of the Site, as well as third-party websites.


20. CIAT undertakes to keep confidential any information received from the User that is considered confidential in accordance with applicable international legal provisions.


21. CIAT is an international public organization headquartered in Panama and recognized by the Government of Panama. Therefore, any dispute arising from the use of its website shall be governed by the laws of Panama.


22. To ensure the security of Users’ personal information, CIAT maintains various controls and provides training to its employees regarding the proper handling of such information.


23. By using the Site, the User authorizes CIAT to use, publish, reproduce, disclose, publicly communicate, and transmit non-confidential information, including information provided by the User through newsletters, bulletin boards, online chats, Forums, and Blogs, as well as information obtained by CIAT through the Cookies described in Section 19.


24. CIAT undertakes to use personal data collected from users registered for the 3rd NTO Technical Conference 2025 solely for communication purposes related to the Conference and for a maximum period of 12 months following the completion of the purpose for which the data were collected. Registered users have the right to access their personal data, correct them if necessary, and request restriction of processing or deletion of their data. The data will be deleted from CIAT’s systems. Consent granted for the storage and use of personal data may be revoked at any time. Such revocation shall not affect the lawfulness of processing carried out prior to the revocation. In the event of revocation, participation in the 3rd NTO Technical Conference 2025 will no longer be possible. To revoke consent, the User must send an email to serviciosestrategicos@ciat.org.


25. By accepting these terms and conditions, users registered for the 3rd NTO Technical Conference 2025 consent to the creation, storage, and use of photographs and videos of themselves by CIAT and the NTO Secretariat (co-organizer of the 3rd NTO Technical Conference 2025) for the following purposes: publication as part of the public relations activities of CIAT and the NTO (for example, conference documentation, brochures, websites, and social media channels of CIAT and the NTO). Furthermore, such users consent to the sharing of such photographs and videos with NTO members. Registered users have the right to access their personal data, correct them if necessary, and request restriction of processing or deletion of their data. The data will be deleted from the systems of CIAT and the NTO. Consent granted for the storage and use of photographs and videos may be revoked at any time. Such revocation shall not affect the lawfulness of processing carried out prior to the revocation. To revoke consent, the User must send an email to serviciosestrategicos@ciat.org.

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