CIAT 2023 Technical Conference
CIAT Technical Conference
Best practices to reduce tax evasion within the framework of international taxation
Quito, Ecuador, October 25, 26 and 27
Presentations in PDF format and video of the main topics to be discussed during the CIAT Technical Conference, as included in the technical program of the event. These can be consulted through the links indicating the available languages.
INAUGURAL CONFERENCE
Ecuador (SP)
KEYNOTE SPEAKER 1
IMF (SP)(EN)
SUBTHEME 1: EXPERIENCES IN THE IMPLEMENTATION OF BEPS MEASURES
Session 1.1: BEPS 3 Designing effective international tax transparency standards: Implementing the CFC regime
Action 3 of the BEPS Plan and Chilean normative – Chile | (SP)
DAC 6 (Directive on Administrative Cooperation in the European Union) – Regime for Reporting Cross-Border Tax Arrangements – Portuguese Experience – Portugal | (PT)(EN)
Equivalent Tax Pressure – CIAT | (SP/EN)
Session 1.2: BEPS 12 in practice: Reportable schemes
Action 12 BEPS in Practice Reportable Schemes – CIAT | (SP)(EN)
Aggressive Tax Positions: United States – USA | (EN)
From traditional economy to digital economy: Multilateral Agreement of the federal system of Argentina – COMARB | (SP)
KEYNOTE SPEAKER 2
CIAT/ES | (SP) (EN)
SUBTHEME 2: INTERNATIONAL DEBATES ON TAXATION IN THE DIGITAL ECONOMY
Session 2.1: Global minimum tax: Impact of its implementation
Brazilian case | (PT)
Barbados case | (EN)
Session 2.2: Taxation of digital services (local taxation)/ taxation of digital companies in VAT
Taxation of Digital Services (Local Taxation)/Taxation of Digital Businesses in VAT – Paraguay | (SP)(EN)
Taxation of digital companies in Uruguay – Uruguay | (SP)
Chilean experience in the implementation of the VAT on digital services (VAT SD) – Chile | (ES)
Session 2.3: Taxation of digital assets
Taxation of digital assets – Spain | (SP)
International Debates on Taxation in the Digital Economy – Brazil | (PT)
Cryptoassets taxation – CIAT | (SP/EN)
Greece experience – Grecia | (EN)
VAT fraud: problems and solutions – TARC University of Exeter | (EN)
SUBTHEME 3: INTERNATIONAL COOPERATION AND INFORMATION EXCHANGE: RESULTS AND FUTURE PROSPECTS
KEYNOTE SPEAKER 3
BID (SP)
Ecuador (ES)
Session 3.1: Automatic exchange of financial account information
Automatic Exchange of Financial Account Information – India | (EN)
National and International Cooperation to Reduce Tax Evasion – Canada’s Experience – Canada | (SP) (EN)
Session 3.2: Automatic exchange of information on other types of assets
International Information Exchange “Control and Impact Assessment” – Bolivia | (EN)
Taxes and SDGs in Latin America: Ways to Improve Tax Collection and Audit Capacity – PNUD | (SP)
Global trends in offshore tax evasion through use of “other” assets – World Bank | (SP)
Regional cooperation and Implementation of the Exchange of Information Standards in L.A.: The Punta del Este Declaration – Global Forum | (SP)
