![Page 1: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/1.jpg)
Capacity building on Capacity building on international taxation topics: international taxation topics: CIAT and LATAM countriesCIAT and LATAM countries
MEPechoMEPecho
Group Meeting on “Capacity Building on Tax Treaty Administration”Rome, Italy
January, 2013
![Page 2: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/2.jpg)
Topics of major interest for NTAs of CIAT member countries
• DTT negotiation and administration
• Control of transfer pricing manipulation
• Cooperation and mutual assistance between NTAs to tackle tax evasion
![Page 3: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/3.jpg)
International Taxation Units within NTAs
![Page 4: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/4.jpg)
Types of capacity building provided by CIAT, 2010-12
In percentages of the total of activities
![Page 5: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/5.jpg)
DTTs in LATAM(Through January 1, 2013)
![Page 6: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/6.jpg)
DTTs in force in LATAM(Through January 1, 2013)
Main “capital exporters” signatory countries
![Page 7: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/7.jpg)
7
![Page 8: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/8.jpg)
Development in the control of
transfer pricing
High (Arg, Bra, Mex)Good (Chi, DR, Ecu, Ven) Medium (Col, Per, Uru)Regular (ElS, Gua, Hon, Pan)Low (Bol, CR, Nic, Par)
![Page 9: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/9.jpg)
TIEAs (and others) in LATAM countries(Through January 1, 2013)
![Page 10: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/10.jpg)
CIAT initiatives on EoI
• On-line course on EoI
• NATI – A service for competent authorities
• Technical assitance to EoI units
• Exchange of public information for tax purposes
• Statistics on EoI
![Page 11: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/11.jpg)
11
![Page 12: Capacity building on international taxation topics: CIAT and ......2013/01/28 · MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January,](https://reader034.vdocuments.mx/reader034/viewer/2022052100/603a6ead49caef327353b183/html5/thumbnails/12.jpg)
Capacity building on Capacity building on international taxation topics: international taxation topics: CIAT and LATAM countriesCIAT and LATAM countries
MEPechoMEPecho
Group Meeting on “Capacity Building on Tax Treaty Administration”Rome, Italy
January, 2013