The Inter-American Center of Tax Administrations (CIAT) presents the winning entry for the CIAT/AEAT/IEF Research Grant, authored by Carolina Reina Martínez and titled «Análisis comparativo de las cláusulas de nación más favorecida en los convenios para evitar la doble imposición: la experiencia en la región latinoamericana»

The study provides a comparative analysis of how these clauses are applied in various countries in the region, examining their conceptual framework, types, and triggers in double taxation treaties.

Furthermore, the study provides technical insights that aid in understanding these provisions in the context of international taxation, serving as a useful reference for tax authorities, specialists, and academics.

This publication is part of CIAT’s commitment to promoting knowledge and building capacity in the area of taxation.