The CIAT Executive Secretariat provides information on the general principles governing the income tax system of 23 CIAT member countries.

This information is useful to help members of our community analyze the tax effects of domestic and international transactions, as well as related practices.

This information was compiled based on information provided by tax administrations and available in current regulations and official documents.

We invite you to consult this new source of information on CIATData.

If you wish to send feedback, please do not hesitate to write to: tributacion_internacional@ciat.org

The CIAT Executive Secretariat would like to thank the participating tax administrations for their contributions, making this new initiative possible