capacity building on international taxation topics: ciat and ......2013/01/28  · mepecho group...

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Capacity building on Capacity building on international taxation topics: international taxation topics: CIAT and LATAM countries CIAT and LATAM countries MEPecho MEPecho Group Meeting on “Capacity Building on Tax Treaty Administration” Rome, Italy January, 2013

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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,

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,

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,

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,

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,

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,

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,

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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,

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,

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,

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,

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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,

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