On November 18 and 19, 2025, the II International Taxation Congress was held in Panama City, sponsored by the IFA Panama Group.The Congress was attended by renowned experts from different tax branches in America and Europe.

In just two days, various critical issues on the current international tax agenda were discussed, including the evolution of international tax cooperation, the role of tax intermediaries, global assets planning, institutional integrity in the digital economy era, automatic information exchange and the role of financial institutions, supervision of digital platforms, the importance of tax certainty in attracting and maintaining investment, digital value chains, intangibles, corporate restructuring in the context of transfer pricing, Panama’s leadership in global taxation, source conflicts in the digital economy era, tax dispute resolution and prevention, and the OECD’s Pillars I and II.

The CIAT Executive Secretariat participated in two panels. The panel on information exchange, CRS, and FATCA offered reflections on the challenges faced by tax administrations in supervising due diligence procedures conducted by financial institutions or obligated intermediaries to provide CRS information in accordance with international standards. This panel highlighted the importance of technology, the need to adopt a risk-based approach and harmonize criteria to ensure accurate and consistent treatment, the opportunity to provide transparency to taxpayers, from the creation of rules and procedures to their effective implementation, and the importance of initiatives to facilitate compliance, among other aspects. In the panel on Digital Platform Supervision, Cryptography, and International Planning, the role of digital platforms in relation to indirect taxes on transactions with end consumers without a physical presence was analyzed, including the potential use of the DEC Tool. The panelists reviewed the challenges and opportunities for tax administrations in relation to tax compliance by exchanges and other service providers in the world of crypto assets, including issues arising from decentralized finance (DeFi) protocols.

The Second Congress created an environment conducive to representatives of tax administrations, international organizations, tax advisors, and companies discussing current issues objectively and constructively.

The Executive Secretariat of CIAT congratulates the IFA Panama Group on the success of the Second International Taxation Congress and thanks them for the invitation.

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