The Inter-American Center of Tax Administrations (CIAT) supported the coordination of the Regional Workshop on Transfer Pricing – Advanced Level, held in Antigua Guatemala from April 13 to 16, 2026. This meeting served as a high-level technical forum aimed at strengthening specialized capabilities in the area of tax enforcement.

The event was jointly organized by the Guatemalan Superintendency of Tax Administration (SAT), the Organization for Economic Cooperation and Development (OECD), and the Executive Secretariat of the Council of Ministers of Finance of Central America, Panama, and the Dominican Republic (SECOSEFIN) through the Good Financial Governance Program of  the German Development Cooperation (GIZ), and was supported by the Spanish State Tax Administration Agency (AEAT) and the World Bank Group (WB).

This exchange brought together more than fifty participants, consolidating itself as a strategic space for the exchange of knowledge, experiences, and best practices among tax administrations and ministries of finance from Latin America, as well as regional and international organizations. The active participation reflected the commitment of countries in the region to strengthen their tax systems, aiming to make them more equitable, efficient, and aligned with international standards.

Officials from the tax administrations of Brazil, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Paraguay, and the Dominican Republic participated. Participants highlighted the benefits of using the OECD Transfer Pricing Guidelines and discussed the challenges and success stories that arose from their audit work. They also reviewed cases that led to disputes, identifying patterns, strategies, and lessons learned.

As part of the technical sessions, CIAT presented an analysis of the level of regulatory consistency regarding transfer pricing in Latin America, as well as an overview of the application of these regimes in the region, based on information from the CIATData databases on Transfer Pricing, Tax Transparency and Cooperation, and BEPS Monitoring.

In addition, tools to strengthen tax administrations were presented, such as the Maturity Model for the Prevention and Resolution of Tax Disputes and DIP+: The Power of Public Information. Key publications were also highlighted, including the “Cocktail of measures for the control of harmful transfer pricing manipulation, focused within the context of low income and developing countries,” the “Manual on the Control of International Tax Planning,” the Study on Artificial Intelligence Applied to Transfer Pricing, General Aspects of the Effects of Inflation in the Transfer Pricing Determination and Adjustment Processes and “The trust and other complex structures. Risks for transparency, tax evasion and tax avoidance“.

The workshop served as the venue for the official presentation of the Basic Manual for Transfer Pricing Auditors, which will be highly useful for countries in the region. This instrument is the result of a collaborative process involving officials and specialists from the tax administrations of the countries of COSEFIN, with the support of the OECD and the backing of German Development Cooperation (GIZ). According to COSEFIN, the purpose of this Manual is to strengthen the technical capacities of officials within tax administrations by providing practical guidance, consistent criteria, and operational tools aligned with international best practices. It also aims to contribute to the sustainability of technical knowledge by facilitating continuous training processes, reducing gaps between administrations, and supporting the development of more effective and consistent audits across the region.

Finally, the participants agreed on the great value of this type of activity, emphasizing that, in the area of transfer pricing audits, the exchange of experiences, approaches, and lessons learned is key and strategic for strengthening institutional capacities.

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