Since the signing of the cooperation agreement between CIAT and the University of Maastricht on October 20, 2017, both institutions have carried out various joint actions. Under the internships systems of both institutions, Ms. Anarella Calderoni, graduate of the Master’s Degree in International and European Taxation of the Maastricht University, could collaborate to support the preparation of a Comparative Study on the control of Transfer Pricing in Latin America and the Caribbean. Likewise, the collaboration of a group of professionals from the Maastricht Tax Center (MTC) was formalized to establish the parameters of the database, receiving and analyzing the cases to prepare the final document, within the framework of the CIAT International Taxation Network project on “Harmful Tax Planning Base”. With a view to strengthening the training of the member countries Network’s officials in International Taxation, the MTC grants a scholarship annually to an official of a member country of the CIAT International Taxation Network. It consists of the exoneration of the enrollment fee in the Postgraduate Course in International and European Tax Law directed by Dr. Esperanza Buitrago, and takes place on the Campus of the University of Maastricht in Brussels, the second week of September. In 2017, the attorney Patricia Liliana Córdoba González, an official of the Directorate of Taxes and National Customs of Colombia (DIAN), benefited from the scholarship; and in 2018, attorney Karina Sánchez, official of the Honduran Revenue Administration Service (SAR).

The testimonies of these officials are motivating. According to Mrs. Córdoba:

“The course was a great opportunity to learn and deepen my knowledge about international taxation, discover new topics and enrich myself with European perspectives. The scholarship awarded by the CTM is an exceptional opportunity for those of us who are at the service of the Tax Administration.” According to Ms. Sánchez: “Without doubt it was very well organized and of a high academic level, as well as intensive, expanding my knowledge from an international perspective applicable to local regulations. This way, I acquired the necessary knowledge to identify the problems and solutions to specific situations for the benefit of the Tax Administration, which is why I feel extremely proud and grateful. “

We are thankful to the MTC of the University of Maastricht for all the work it carries out with CIAT and we hope to continue promoting our relations through projects that benefit the tax administrations of the CIAT member countries.

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