Subtopic 1: DETERMINATION OF THE POTENTIAL UNIVERSE OF TAXPAYERS AND STRATEGY TO ENSURE TAX COMPLIANCE.

Session 1.1: Estimation of evasion and its use in the determination of enforcement strategies.

Advances in the estimation of tax evasion and its use in the field of auditing – IMF  (SP) (EN)

Estimating evasion based on operational audits and their use within the scope of the inspection – Brazil (SP) 

Estimation of evasion using AI technology and its use in auditing – Korea (PR – Publication not authorized)

Session 1.2: Systems and programs to facilitate
compliance.

Use of the DEC tool in the POSS Project (Pacific One Stop Shop Solution) – Australia (PR– Publication not authorized)

DEC (Digital Economy Compliance) system to facilitate digital economy compliance – CIAT (SP) 

Systems and programs to facilitate compliance. Pre – filled tax return proposals- Chile (SP) (EN)

Automatic VAT + Experiences in voluntary compliance facilitation programs: Preparation of the VAT declaration based on the information provided by taxpayers – Portugal 

Subtopic 2: EFFECTIVE AUDITING

Session 2.1: Information to be collected for an
effective audit.

Capturing information for robust risk systems. The Indian Experience – India 

Targeting Tax Evasion and Upgrading Queries (CFVR Project).– France (EN)

Abuse of the corporate form for the deduction of personal expenses and concealment of assets. – Spain (SP) (EN)

Use of information for audit purposes. A spectrum ranging from electronic invoicing
to CRS. – Costa Rica / CIAT

Session 2.2: Strategy for large companies: international companies and transfer
pricing, control of corporate groups,anti-avoidance rules, social tax
responsibility, etc.

Transfer Pricing: Overview of Latin America and the Caribbean and its challenges. – CIAT (SP) 

Use of CBC for risk identification. – OCDE (SP) (EN)

Session 2.3: Differentiated strategy by economic
sector.

Experience in the control of the mineral sector – Peru (SP)

Experience in control of the hydrocarbon, lithium or other mineral exploitation
sector. –Bolivia (ES)

Experience in control by economic sector – China (PR – Publication not authorized)

Session 2.4: Control of new forms of digital commerce, payment methods and
transaction traceability mechanisms.

Fintech Companies and DeFi: A New Challenge for Tax Regulation –Spain (SP) (EN)

Taxation & gig economy.. – France (EN)

Control of crypto-asset-currency exchanges – BID (ES)

Session 2.5: Control of micro commerce and
strategies to address informality.

Control of underground economies. – Paraguay (SP) 

Experience in the control of micro commerce and informality – Guatemala (SP) 

Impact of Tax Audits on Tax Compliance.
Selective overview of the empirical evidence from administrative data –TARC 

Subtopic 3: TAX OFFENSES IN FRAUD, CORRUPTION AND ORGANIZED CRIME.

Session 3.1: Research, detection and treatment. 

Experience in investigation, detection and treatment of organized crime – Italy (SP)

Experience in investigation, detection and treatment of tax crimes. – Dominican Republic (SP) (EN)

Towards a strategy to tackle tax crime: some useful considerations – OCDE (SP) (EN)

Session 3.2: Horizontal collaboration for the exchange of information with other
agencies responsible for the subject (national and international).

Exchange of information to detect serious financial crimes. – Argentina (SP)

Case won in criminal proceedings by the Argentine states.. – CEATS (SP)

Fiscal police experience. – Colombia