In Guadalajara, Mexico, from September 1 to 5, 2025, two academic and professional meetings on international taxation were held: the XVIII Meeting of the Ibero-American Observatory on International Taxation and the XV Edition of the Ibero-American Moot Court on Taxation. Both events brought together experts, authorities, academics, and students to discuss the main tax challenges in the new international order.

During the Observatory Meeting, CIAT participated in a high-level panel on recent tax reforms in the region, with the intervention of Tiffany Reyes, from CIAT’s Directorate of International Cooperation and Taxation. The panel gathered distinguished colleagues to exchange perspectives on how regulatory changes are impacting tax systems, as well as the challenges and opportunities these pose for Ibero-American countries.

The meeting also addressed the characterization of income from services, source taxation and payment withholdings, transfer pricing in intra-group services, and the implications of the GATS, providing an academic and professional dialogue of great relevance.

Key takeaways included the importance of strengthening cooperation among tax administrations and fostering greater understanding between tax authorities and taxpayers. It was emphasized that a relationship based on transparency and mutual trust allows for improved voluntary compliance, reduced conflict, and the creation of a more stable legal environment.

CIAT thanks the organizers for the opportunity to take part in this meeting, which strengthens the exchange of experiences and reaffirms our commitment to the development of international taxation in the region.

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