On May 16, 2024, Mr. Gonzalo Arias, CIAT Director of International Cooperation and Taxation, visited GAFILAT headquarters together with a delegation from the World Bank. The purpose of this visit was to…
The CIAT Executive Secretariat invites you to download and read chapter “3.15. Artificial Fragmentation of Contracts” from the Manual for the Control of International Tax Planning, written by Tatiana Falcão.…
With the sponsorship of the International Monetary Fund – IMF, the Inter-American Development Bank – IDB, CIAT, and the Special Secretariat of the Federal Revenue of Brazil, the Regional Workshop…
After conducting an overview of green taxation in Latin America and the Caribbean (LAC) and analyzing its objectives, the study examines its connections with Tax Administration, emphasizing information requirements, control…
The report provides an overview of the main taxation trends in the LAC region. It examines changes in the level and the composition of tax revenue plus the attribution of…
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From April 23 to 25, 2024, the 58th CIAT General Assembly on “Prevention and conflict resolution mechanisms and promotion of voluntary compliance” was held in Foz do Iguaçu, Brazil, with…