CIAT is primarily funded through the annual contributions of member countries and associate members.
CIAT also generates revenues through the provision of technical assistance and virtual training services.
There is a schedule to determine the annual contributions of the various member countries, with 7 different amounts depending on the different Gross Domestic Product (GDP) brackets of member countries.
Member countries are placed in the contributions table based on the GDP information reported annually in the International Monetary Fund Report.
The United States and Panama had a special contribution amount set, which is not related to the various categories in the table. In the case of Panama, the country where the Executive Secretariat is based, a annual in-kind contribution is added.
Member country contributions are adjusted annually based on the US inflation rate for the previous calendar year, as reported in the annual International Monetary Fund Report.
There are two membership categories in CIAT –member countries and associate member countries.
CIAT member countries are all those countries of the Americas that partook in the Center’s foundation process and which subsequently signed CIAT’s Chart of Incorporation in the Assembly held in Panama in 1967. CIAT currently has 38 member countries and associate member countries from four continents: 31 countries of the Americas, 5 European countries, 1 African country and 1 Asian country. India is an associate members.
CIAT’s associate member countries remain under such status for a five-year period, after which they can choose to become full members, with the prior approval of the General Assembly.
Associate member countries have the same rights as full members regarding the availability of information and services provided by CIAT, but they have a voice only during General Assemblies and they cannot be Executive Council members.
The General Assembly holds an annual meeting bringing together the representatives of member countries and associate member countries in an Administrative Session to:
a. Elect the President and other Executive Council members.
b. Review Financial Report for the year.
c. Approve Budget for the following year.
d. Approve Report of Activities Performed.
e. Give opinion on Work Program for the following year.
f. Determine the amount of annual contributions and/or other forms of contribution from member countries and associate member countries.
The General Assembly or the Executive Council may call a special session if needed.
CIAT’s Executive Council consists of two types of Council Members –ex officio or statutory members (3 including the President) and elected members (6).
In this regard, CIAT’s Bylaws establish as follows:
“The Executive Council will consist of a President and eight Councilors.
The President will be the representative of the member country in which the Assembly is held or, if the latter is held in a non-American country, the representative of the country of the Americas designated by the General Assembly.
In case of temporary absence or definitive withdrawal of the Council President, his substitute must be chosen from among the representatives of the member countries that comprise the Council.
The outgoing President or whoever replaces him in his capacity as representative of his country and the representative of the member country organizing the next Assembly will be the ex officio Councilors.
The remaining six (6) Councilors will be elected by the Assembly for a two-year period, with only one of them being a representative from a non-American member country. Renewal will take place annually by halves.”
Council meets at previously agreed upon dates, usually in October, February and April every year, based on the agenda and supporting documents prepared and provided in advance by the Executive Secretariat.
On budget and financial matters, Council receives advice from the Executive Council’s Finance Subcommittee, which consists of experts from three countries who meet at headquarters twice a year in August and February and prepare a report for Council.
It is a meeting that mainly targets the representatives of CIAT’s member countries and their delegations but in which international organizations, guest countries and observers that attend the annual CIAT Technical Conference also participate.
The main purpose of this initiative is to explore and exchange viewpoints on strategic issues of special relevance for CIAT’s tax administrations, in the field of tax administration, policy and legislation, identifying challenges emerging from the current context and possible actions to face them.
Who can participate in the General Assembly, Technical Conference, seminars, working groups and commettees?
CIAT’s international meetings and activities are mainly targeted at officials of the tax administrations of member countries and associate member countries.
The officials that attend or participate in such events are those duly designated by the representatives and are part of the official delegations to the meetings.
In the case of General Assemblies and Technical Conferences, CIAT invites other delegations of non-member countries and, specially, officials of the international organizations and national institutions with which it is related.
Seminars, working groups and standing committees are technical activities in which only tax administration officials participate, with, possibly, some guest from international organizations or agencies.
The close initial relationship with some tax administrations from European countries, such as Spain and France, led to the creation of the status of associate member country. After a certain period, and in accordance with the Bylaws, associate member countries may apply for full membership.
This has been the case with Spain, France, Portugal, Italy, and The Netherlands. To date, CIAT’s associate member is India.
No, CIAT is not a supranational organization.
Article 2 bis of the Bylaws establishes that “The Institution can only make statements, recommendations or adopt resolutions related to the tax systems of its member countries or associate member countries when they request it”.
No, CIAT is not part of the system of any other international organization. CIAT’s organizational structure and goals are provided for under its own Bylaws.
All countries of the Americas that are invited or apply for accession and whose application is accepted by the General Assembly.
There is a special category of associate member. The General Assembly may accept as Associate Members countries from regions other than the Americas that apply for accession and are approved by the Executive Council.
CIAT’s web site is open and free of charge, in general. This is a benefit not only for officials of the tax administrations of member countries and associate member countries, but also for any user interested in having access our documents and publications.
To use the services and contents of CIAT’s portal, all you need to do is register with the “MY CIAT” Tax Information Service.
If you register with “MY CIAT”, you will receive the biweekly e-CIAT Newsletter, the daily “Tax News Alerts”, and announcements of news published in our portal. You will also have access to our Virtual Library and all information and/or documents available in CIAT’s portal.