This study comprehensively and meticulously addresses the taxation of special regimes for taxpayers with lower contributory capacity in Latin American countries. It encompasses both the theoretical aspects of their design…
The CIAT Executive Secretariat invites you to download and read chapter “3.13 Leasing Operations” of the Manual for the Control of International Tax Planning, written by the Canada Revenue Agency.…
On August 2, 2024, the CIAT Executive Secretariat had the honor of receiving the Director General of Revenue of Panama, Mr. Camilo Valdés Mora, accompanied by a delegation from the…
The Inter-American Center of Tax Administrations (CIAT) is pleased to announce that its handbook entitled ¨Data Governance¨ is now available in Spanish and French. Originally published in 2022 under the English…
On June 11-13, 2024, a Regional Seminar on International Taxation was held in the city of Brasilia, Brazil, sponsored by the Secretariat of the Federal Revenue of Brazil, the World…
Update of the levels and structure of revenue (1990-2022). Update of the monthly evolution (2023). Latin America and the Caribbean (27 countries). Along with the most recent information on Tax…