The Inter-American Center of Tax Administrations (CIAT) participated in the 20th Annual Technical Conference of the Association of Tax Authorities of Islamic Countries (ATAIC), held virtually on November 2–3, 2026, under the theme “Cross-Border Taxation: Challenges and Solutions in the Era of International Agreements.”

The conference brought together representatives of tax administrations and other stakeholders to discuss key challenges in international taxation, including the taxation of the digital economy, base erosion and profit shifting (BEPS), double taxation, and the implementation of international tax agreements.

During the event, Anarella Calderoni, CIAT’s International Taxation Manager, shared a panel with Dr. Esther A.P. Koisin, Executive Director of the Commonwealth Association of Tax Administrators (CATA). Their presentations addressed the role of international tax organizations and approaches to strengthening tax dispute prevention and resolution.

CIAT’s presentation focused on its recently developed Maturity Model for Tax Dispute Prevention and Resolution, a tool designed to help tax administrations assess their institutional capacities, identify areas for improvement, and guide their progress toward more effective dispute prevention and resolution mechanisms.

The presentation highlighted the Model’s three main areas: dispute prevention, domestic dispute resolution, and international dispute resolution. Particular attention was given to its relevance to international taxation, including its potential to strengthen the implementation of tax treaties, improve Mutual Agreement Procedures (MAP), and enhance the management of disputes arising from transfer pricing and other cross-border transactions.

A key message emerging from the panel was that effective international taxation requires not only sound legal frameworks and international agreements, but also strong institutional capacities to ensure their effective implementation.

CIAT’s Maturity Model for Tax Dispute Prevention and Resolution will soon be published, making this tool available to tax administrations and other interested stakeholders seeking to strengthen their institutional capacities in this field.

CIAT extends its sincere appreciation to ATAIC for the invitation and the opportunity to contribute to this important conference, as well as to the organizers, speakers, participants, and all those involved in making the event a success.

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