I traveled to the beautiful Latin American island, attracted by a historical CIAT meeting and the promise of a title: The human factor: the brain of the tax administration (Human resources selection, management and capacity building). I am one of the oldest “factors” involved in the topic of the assembly.…

10 total views, 8 views today

Tax dispute Tax courts owe their existence to the dispute that generates when the tax administration’s action differs from the taxpayer’s position. The courts of appeals in taxation contribute to reduce, not only the effects of litigation, but also its causes, inasmuch as they generate specialized jurisprudence that fills gaps,…

90 total views, 10 views today

On Friday May 24, the session of the CIAT Permanent Committee on Ethics was held in Havana, Cuba, with the participation of representatives from 21 countries and 5 international organizations. Argentina Chile India CIAT Angola Cuba Jamaica CREDAF Bermuda Costa Rica Mexico CATA Barbados Dominican Republic Paraguay WATAF Bolivia El…

124 total views, 8 views today

Small taxpayers have characteristics of their own, for which reason the tax administrations (TAs) of the different countries provide them a differentiated treatment from the rest of the taxpayers. Generally, they constitute a large number of taxpayers who contribute a very small or almost insignificant part of total tax collection.…

148 total views, 8 views today

Ever more frequently, the news media echo the increased perception of corruption in Latin America, as evidenced in surveys such as Latinobarometro or in data periodically presented by Transparency International. In addition, the issue is  being considered in greater depth. For example, recently the IMF calculated the cost of corruption…

163 total views, 8 views today

A few days ago, I had the luck and the honor of moderating a round table at the 53rd General Assembly of CIAT, on strategies to retain talent in the tax administrations. It was attended by Mara Vieira, of the Receita Federal de Brasil; Michael Snaauw of the Canadian Revenue…

289 total views, 8 views today

Our Blog


Activate subscription

CIAT Subscriptions

Browse through the site without restrictions. Consult and download the contents.

Subscribe to our electronic newsletters:

  • Blog
  • Academic offer (Only in spanish)
  • Newsletter
  • Publications
  • News alert

Activate subscription

CIAT Members

Representatives, Correspondent and Authorized staff (TA)