Since its establishment, the Inter-American Center of Tax Administrations – CIAT has been aware of the importance for the tax administrations to count on high levels of integrity in carrying out its functions. Because of said concern, the organization has been working in the preparation and approval of theoretical-conceptual documents…

Essentially, the analysis of transfer pricing for tax purposes revolves around the Arm’s Length Principle. The idea that this principle is applied when the prices or margins obtained in a transaction with a related party are consistent with those agreed by independent third parties may seem simple. However, putting this…

Electronic commerce, international goods sales via web, cloud computing, 3D printing, social networking and advertising platforms, collaborative digital economy, cryptocurrencies and ICOS … a world is changing before our eyes. This affects the classical rules of taxation for determining the territorial connection, the nature and amount of income and viable…

What do you see in the picture below? No, it is not the famous Rorschach test and we are not trying to evaluate your personality. What you are seeing are the 7,000 possible paths in which the benefits can be transferred between two different countries using the double taxation agreements…

In the 1996 film, Star Trek: First Contact, there’s an exchange between Enterprise Captain Jean Luc Picard and another character about the economies of the 24th century. Captain Picard notes that “The economics of the future are somewhat different.” We may still be some years away from the 24th century,…

One of the key objectives of the CIAT organization is to support our member tax administrations in their own process for development and improvement. We have done this through various initiatives including a wide training program for officers and officials; the publication of manuals, statistics and research papers; and, the…