Publications

WP-07-2025: Taxation of Crypto Assets in Latin American and Caribbean Countries (English version soon)

14 August, 2025
Written by: María Fernanda Sosa

CIAT Manual on the Control of International Tax Planning: 5.2 Mechanisms to identify risks

11 August, 2025
Written by: María Fernanda Sosa

WP-06-2025: Estudio sobre Inteligencia Artificial aplicada a los precios de transferencia (Available in Spanish)

7 August, 2025
Written by: María Fernanda Sosa

WP-04-2025: Overview of Tax Expenditures in Latin America

5 August, 2025
Written by: Aldemar Famanía

WP-05-2025: Overview of the Taxation of the Digital Economy in Latin America (English version coming soon)

28 July, 2025
Written by: María Fernanda Sosa

Tax Administration Review CIAT/AEAT/IEF, No. 52, 2025

10 July, 2025
Written by: María Fernanda Sosa

Sumario de Legislación Tributaria de América Latina 2024 [updated version] (Only available in Spanish)

10 June, 2025
Written by: Elizabeth Rodriguez

The Digital Dialogue at CIAT Presents Principles for Continuous Transaction Controls (CTCs) and Regulatory Digitalization Initiatives

6 June, 2025
Written by: Elizabeth Rodriguez

Tax revenues in Latin America and the Caribbean fell in 2023 as commodity prices weakened

27 May, 2025
Written by: Aldemar Famanía

Learn about CIAT’s new publication: International Tax Dispute Resolution: Reflections on Arbitration, Mutual Agreement Procedure, and Mediation

22 May, 2025
Written by: Aldemar Famanía