Courses Catalog
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http://capacitacion.ciat.org/ www.ciat.org
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We are an international public nonprofit organization, nonprofit that provides technical support specialized for the upgrading and modernization of tax administrations. Since its inception in 1967 and so far, the CIAT group 38 member countries and associated member countries, on four continents: 31 American countries; five European countries; an African country and an Asian country. India is associate member country. At CIAT, we work to supporting the efforts of national Governments to promote evolution, social acceptance, and the institutional strengthening of tax administrations; promoting the international cooperation and joint actions for the exchange of experiences and best practices. Thus, with a firm commitment to achieve measurable results and oriented to the improvement of international tax systems; at CIAT, we promote values of integrity, transparency and ethics, with readiness to prevent and to combat all forms of fraud, evasion and tax avoidance and to facilitate voluntary compliance.
About us Since 2004, the Inter-American Center of tax administrations (CIAT) develops activities of distance education, mainly virtual, intended to contribute to improving the levels of professionalization of officials of the tax administrations through the design and implementation of training programs that meet their needs and requirements. The idea of designing distance education courses is based on the CIAT strategic directions contained in its Strategic Plan, and in particular those related to the training to member countries.
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About CIAT
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In this line, our training program is oriented to: • Design of virtual and face-to-face training programs, in those areas that tax administrations require. We have a number of online courses in the areas of international taxation, tax administration, human resources, tax policy and technical taxation, tax management, etc. • Provide technical assistance in the area of training and development of human talent. • Promote the exchange of teachers in various areas, to carry out faceto-face or virtual training activities.
Requirements The interested in enrolling in courses must fill out the registration form and accompanied by photocopies of the following: • Identity • University graduate or postgraduate. • In the case of public agents, a certificate issued by the Human Resources indicating their status within the Administration.
Frequently Asked Questions
How do I register for a CIAT course?
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To register for our courses, you must complete the online form on our website. It is important that you upload in .zip format all the required documents in the last field of the form. Once you have completed the registration, you will receive a formal registration confirmation message and simultaneously, in the case of officials we will send a letter to the tax authorities requesting validation of the registration. Then he will proceed with the fees collection.
What is the schedule? The online platform is available 24 hours; you choose your own schedule.
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For individual activities, you should work at least one hour per day to review the documents and complete the activities. Collaborative tasks should take one to two hours a day for the correct development of the work to be completed along with your partners. Generally, we calculate a 12 to 15 hours of study per week.
How do I join the virtual classroom? You can enter EduCIAT with the browsers Mozilla, Chrome and Safari o from your smartphone, as long as you have internet access. To join the course you only need to locate the site with your internet browser (https://capacitacion.ciat.org) and check in with your username and password (set at registration).
What is a virtual classroom? The virtual classroom is the online site where the communication takes place, with the tutor and the student group of each course, via messages and communication forums. Through these channels, you may ask questions and clarify any academic issue. The tutor will be present throughout the whole learning and teaching process.
How are classes? Via EduCIAT, you can join the courses where you registered; there you will find all the needed contents (lessons, recommended and mandatory readings, videos, podcast), academic rules, and academic calendar with activities (fora, tasks, evaluations, case studies, workshops, etc.) which help the learning process. Each course has the support of a tutor and the contact tools needed for communicating with the tutor and the group.
How is it evaluated? There are several ways to assess the academic performance and the knowledge acquired through participation to fora, tasks, evaluations, case studies, workshops, self-assessment which take place on a weekly basis, according to the academic planning for each course and may be individual and/or group evaluation.
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How much time per day should you study?
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Tax Audit Fundamentals
Objective: Its purpose is to present to new tax officials, the fundamentals of tax examination of a company. It also provides an extensive description of the steps to be followed in the tax examination of a taxpayer. Languages offered: Spanish and English Participants: it is intended for new officials in the area of examination wishing to increase their knowledge regarding the steps that must be followed in examining a company. Duration: 7 weeks (approx.) Credit hours: 30 hours. Contents: the course consists of the following lessons: Lesson 1. Introduction to basic examination Lesson 2. Review of the file and preparation of the examination plan Lesson 3. Meeting with the taxpayer Lesson 4. Examination of books and records Lesson 5. Conclusion of the examination
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Basic Human Resource Course
Objective: Its objective is to provide the necessary practical knowledge for developing all competencies for appropriate human resources management within the tax administration and according to the staff’s capabilities. Language offered: Spanish. Participants: it is intended for Managers, Administrators, Directors of Heads of various Tax Administration Departments and other staff directly involved in staff management. Duration: 9 weeks (approx.)
Credit hours: 105 hours. Contents: the course consists of the following lessons: Lesson 1. The Organization’s Strategy and the Human Resources Management Strategy Lesson 2. Employment Management Lesson 3. Performance Management Lesson 4. Development Management Lesson 5. Human and Social Relations Management Lesson 6. The Promotion of Ethics in Human Resources Management
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Basic Customs Course
Objective: The purpose is to make known the customs principles and standards, in addition to providing and evaluating the main customs techniques. Language offered: Spanish. Participants: it is intended for tax administration officials of the CIAT member countries, as well as the general public working in the customs area or related to international trade. Duration: 11 weeks (approx.). Credit hours: 135 hours.
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Contents: the course consists of the following lessons: Lesson 1. Introduction Lesson 2. Origin, evolution and justification of customs Lesson 3. The customs service, description of the service, its main characteristics; the current role of customs. Lesson 4. Customs law figures and their complementation and interaction with the control function. Lesson 5. Customs technique: Basic aspects of the Classification and Valuation of goods. Lesson 6. Customs administration
Taxation Program
Objective: The purpose of the course is to provide tax administration officials and the public in general of the countries of Latin America and the Caribbean, Europe and Africa, general knowledge on the most relevant taxation issues. Language offered: Spanish and English. Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues. Duration: 53 weeks (approx.). Credit hours: 380 hours. Content: the course is composed of the following lessons:
Module I. Tax Policy and Technique Lesson 1. Tax Policy as a Branch of Fiscal Policy and the Basic Principles of Taxation Lesson 2. Basic Tax Concepts Lesson 3. Models and Design of Tax Systems
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Lesson 4. Income Taxation Lesson 5. The Taxation of Business Earnings Lesson 6. International Aspects of Income Taxation Lesson 7. Net Worth Taxation Lesson 8. Consumption Taxation
Module II. Tax Law Lesson 1. Tax Law Lesson 2. The Taxes Lesson 3. Constitutional Tax Law Lesson 4. Material or Substantive Tax Law. Lesson 5. Formal or Administrative Tax Law Lesson 6. Procedural Tax Law Lesson 7. Criminal Tax Law Lesson 8. International Tax Law
Module III. International Taxation Lesson 1. Introduction to International Taxation Lesson 2. Harmful Tax Practices Lesson 3. Transfer Pricing Lesson 4. Taxation of Electronic Commerce Lesson 5. Control of International Tax Planning Lesson 6. International Administrative Cooperation
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Module IV. Tax Administration Lesson 1. Conceptual Aspects of the Tax Administration: Definition of a Tax Administration Lesson 2. Conceptual Aspects of the Tax Administration: The Context of Action Lesson 3. General Considerations on Organizational Design: Managerial Aspects Lesson 4. General Considerations on Organizational Design: Aspects of Organizational Structure Lesson 5. The Tax Administration Processes. The Substantive Processes: Collection Lesson 6. The Tax Administration Processes: The Substantive Processes: Examination Lesson 7. The Tax Administration Processes. The Substantive Processes: Taxation Lesson 8. The Tax Administration Processes. The Substantive Processes: Recovery
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Tax Ethics Course
Objective: Its main objective is to develop the capabilities, for elaborating proposals, tools and standards that may facilitate the promotion of public ethics, which initially requires understanding the basic criteria and principles that regulate it. Language offered: Spanish and English. Participants: it is intended for officials of the tax administrations of the CIAT member countries, as well as the public in general. Duration: 11 weeks (approx.) Credit hours: 135 hours. Contents: the course consists of the following lessons: Lesson 1. Ethics and Corruption Lesson 2. Ethics in Public Administration Lesson 3. Ethics or Tax Morale Lesson 4. The Works of CIAT in the Promotion of Ethics in the Tax Administration Lesson 5. The Structuring of Tax Ethics: Tax Citizenship
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Course on Tax Sociology as a tool for decision-making in economic and tax policy
Objetives: • Identify and understand the scope of tax sociology and its impact on the management of public income and expenditure. • Learn about the main features of the tax culture of a particular country, • Characterizing them in a context of a determined level of tax compliance or fraud, and identifying the causes and consequences. • Learn about the major measurement methodologies of the taxpayer’s opinion, including the interpretation of results. • Learn how results can help authorities to take appropriate decisions in the tax field.
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Language offered: Spanish. Intended audience: For medium high or high level officials of the Ministry of finance, with capacity for decision-making, in charge of the design of tax policies, their strategic implementation and of the preparation of studies and technical analysis. Eligible officers with the above profile, working in the areas of budget, analysis of public market, treasury, innovation in public finances, government accounting and tax relations, tax policy, from the Ministry of finance among others. Duration: 7 weeks. Credit hours: 70 academic hours. Topics: The course includes the fllowing lessons: • • •
Lesson 1. Introduction to Tax Sociology Lesson 2. Tax culture of citizens Lesson 3. Value of Tax Sociology for decision-making
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Tax Administration Program
Objective: The basic purpose of this course is to provide tax administration officials and the public in general, specialized knowledge on all relevant aspects of the essential and support functions that must be fulfilled by the tax administration, as well as those most current issues that involve a more direct action with the taxpayers and society in general.
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Language offered: Spanish. Participants: Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein. Duration: 23 weeks (approx.). Credit hours: 240 hours. Content: the course is composed of the following lessons: Lesson 1. The Role of the Tax Administrator as Adviser In The Political Sphere. Lesson 2. The Tax Administration’s Capacity, Social Acceptance of the Tax, Normative Design. Lesson 3. Conceptual Aspects of the Tax Administration.
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Course on General Principles of Public Finance and Tax Systems
Objective: The general objective of the course is to provide the Tax Administration Officers with basic knowledge to fully understand the tools that they manage and comply this way with their double function of tax administrators and political assessors in in the scope of tax public policies designs. Language: Spanish. Intended audience: All tax administration officers who work in normative and operative areas. Students are required to hold a university degree equivalent to Bachelor or above
Duration: 30 weeks Credit hours: 240 academic hours. Temario: el curso lo componen las siguientes lecciones:
Module I Introduction to Public Finances Lesson I. Concepts of Public Finances, Financial Law, Tax Law and Tax Policy Lesson 2. The State and the Public Sector. Concepts Lesson 3. The Budget and Public Income. Concepts Lesson 4. Macroeconomic and tax indicators of the State
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Lesson 4. General Considerations of Organizational Design: General And Organizational Structure Aspects. Lesson 5. The Substantive Processes of the Tax Administration: Collection. Lesson 6. The Substantive Processes of the Tax Administration: Taxpayer Assistance. Lesson 7. The Substantive Processes of the Tax Administration: Examination. Lesson 8. The Substantive Processes of the Tax Administration: Assessment. Lesson 9. The Substantive Processes of the Tax Administration: Administrative Appeals. Lesson 10. The Substantive Processes of the Tax Administration: Enforced Collection. Lesson 11. The Support Processes of the Tax Administration. Lesson 12. Human Resources Management Lesson 13. Planning and Control in the Tax Administration. Lesson 14. The Tax Administration and Its Role in the Promotion of Ethics and Corporate Responsibility.
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Module II Taxation theory Lesson I. Principles to share the tax burden. The levies Lesson 2. Tax Theory. Qualitative elements: Object, the taxable event, taxable subject and tax domicile. Lesson 3. Tax Theory. Quantitative elements: Tax Determination
Module III Tax systems Theory Lesson I. The Tax Systems. General concepts Lesson 2. General Tax principle and object of tax equity. Lesson 3. General Principles of Tax Efficiency, Collection Efficiency and Tax Neutrality Lesson 4. Principles of Sufficiency, Flexibility and Simplicity. Opposition between principles.
Module IV Tax systems design Lesson 1. The Effect of taxation Lesson 2. The distributive pattern Lesson 3 Elements of a Tax System Design Lesson 4 Methodology for the Design or Evaluation of a Tax System
Module V. Structure of the Tax Models of Reference Personal Income Tax
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Lesson 1. The schedular tax or tax by products and the Broad Base Income or Global Income Lesson 2. The individual income tax, object, taxable event, Subject and Tax Period Part 1/3 Lesson 3. The Individual Income Tax. The Tax Base. Importance of income by Origin Part 2/3 Lesson 4. The Individual Income Tax. The Taxable Base. Tax Calculation, Tax Scale and Tax Rates Part 3/3
Module VI Structure of the Tax Models of Reference Taxation of legal income and consumption tax, Lesson 1. The Income Tax on Legal Entities or Companies Part 1/2 Lesson 2. The Income Tax of Legal Entities or Companies Part 2/2 Lesson 3. The Consumption Tax Part 1/2 Lesson 4. The Value Added Tax Part 2/2
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Objective: The purpose of this course is to identify and know the various financial operations in order to establish optimum control mechanisms that may contribute to combat tax fraud and evasion. Language offered: Spanish. Participants: Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein. Duration: 12 weeks (approx.). Credit hours: 135 hours. Content: the course is composed of the following lessons
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Module I. Financial Markets and Tax Policy Lesson 1. Instruments, Institutions and financial markets Lesson 2. Generalities on Taxation Lesson 3. The taxation of financial intermediaries Lesson 4. The taxation of investment funds, retirement and trust funds Lesson 5. The taxation of innovative financial transactions Lesson 6. The taxation of international financial transactions
Module II. Financial Markets and Tax Administration Lesson 7 Tax Administration and financial institutions and markets Lesson 8. Control of international financial transactions
Course on Human Resources Management
Objective: Its objective is to provide the necessary practical knowledge for developing all competencies for appropriate human resources management within the tax administration and according to the staff’s capabilities. Language offered: Spanish. Participants: it is intended for Managers, Administrators, Directors of Heads of various Tax Administration Departments and other staff directly involved in staff management. Duration: 14 weeks (approx.)
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Course on the Control of Financial Institutions and Operations
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Credit hours: 180 hours. Contents: the course consists of the following lessons: Lesson 1. The Organization’s Strategy and the Human Resources Management Strategy Lesson 2. Organization of the work Lesson 3. Employment Management Lesson 4. Performance Management Lesson 5. Development Management Lesson 6. Compensation Management Lesson 7. Human and Social Relations Management Lesson 8. The Promotion of Ethics in Human Resources Management
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Course on Tax Management
Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers. Language offered: Spanish. Participants: It is intended for Managers, Administrators, Directors or Heads of various Tax Administration Departments and other staff members directly involved in administration, planning and management in the Tax Administrations. Duration: 31 weeks (approx.)
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Credit hours: 180 hours. Content: the course is composed of the following lessons: Lesson 1 .Introduction to the Seminar: Goals and Schedules Lesson 2 .The Role of the Manager Lesson 3 .Fundamental Communication Skills Lesson 4 .Emotional Intelligence Lesson 5 .Individual interviews Lesson 6 .Presentation Skills Lesson 7. Corporate Tax Administration Lesson 8. The employee satisfaction. Lesson 9. Myers Briggs Type Indicator Lesson 10. Strategic Thinking for Managers and Leaders Lesson 11.Introduction to Performance Management and to Circumstantial Leadership
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Course on Information Exchange
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Objective: to promote the use of international tax information exchange by tax administrations from a better understanding of the concepts, methodologies and specific practical application of this essential tool for the tax control of taxpayers operating at global level. Languages offered: Spanish. Participants: Officials of Tax Administrations and auxiliary working in the tax control areas; related technical and legal areas, as well as for those fulfilling their duties in specialized areas responsible for international issues and in particular for the exchange of information. Duration: 10 weeks (approx.) Credit hours: 135 hours. Contents: the course consists of the following lessons: Lesson Lesson Lesson Lesson Lesson Lesson
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Information Exchange within the framework of public international law Model agreements for international information exchange Best practices in international information exchange Information exchange organization and management Case selection and planning International tax information exchange in examination
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Lesson 13. Yield Feedback Lesson 14. Team Leadership, First Part Lesson 15. Team Leadership, Second Part Lesson 16. Achievement of Agreement through Problem Solution Based on Interest Lesson 17. Customer Satisfaction Lesson 18. Understanding Individual and Organizational Change, First Part Lesson 19. Understanding Individual and Organizational Change, Second Part Lesson 20. Understanding and Leading Organizational Change, Third Part: Strategic Influence Lesson 21. Working on Real Problems, First and Second Parts Lesson 22. Planning for Success Lesson 23. Transition
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Course on Administrative Collection
Objetives: • Provide the student with the base concepts for understanding the tax obligation creation and the tax debt, the taxable subjects and tax responsible, and the extinction of the obligations. • Provide the student with the basic concepts of administrative collection at TAs, the power required for implementing it and a general description of the procedure • To know, understand and identify the different steps composing the process of persuasive and enforced administrative collection in TAs Language offered: Spanish.
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Intended audience: The course is intended for TAs Officers at national and sub-national levels, who develop or will develop administrative and/or
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persuasive collection functions Duration: 7 weeks (approx.) Credit hours: 135 Academic Hours. Topics: The course will develop the following topics:
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Basic concepts Legal tax relation, the tax obligation and the taxable subjects Extinction of the tax obligation Enforceable title Precautionary Measures Persuasive or friendly collection process Enforced collection process Auctions of assets Bases of negotiation with delinquent taxpayers Payment facilities
Course on Transfer Pricing
Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers. Language offered: Spanish and English.
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Duration: 35 weeks (approx.) Credit hours: 270 hours. Content: the course is composed of the following lessons: Module I. Theoretical Aspects Lesson 1. Generalities Lesson 2. Traditional Methods Lesson 3. Non-Traditional Methods Lesson 4. Comparability Lesson 5. Transfer Pricing Analysis Process Lesson 6. Administrative Procedures Aimed At Solving Controversies
Module II. Practical Aspects Lesson 1. Generalities Lesson 2. Use of the Comparable Uncontrolled Price Method Lesson 3. Use of the Resale Price Method Lesson 4. Use of the Cost Plus Method Lesson 5. Use of the Transactional Net Margin Method Lesson 6. Use of the Profit Split Method Module III. Advanced Aspects Lesson 1. The Case of Intangibles Lesson 2. Intra-Group Services Lesson 3. Transfer Pricing and Thin Capitalization Lesson 4. Transfer Pricing Selection and Auditing Processes
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Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues (Transfer pricing, international taxation).
Contact Us Alejandro Juarez Espindola Director of Training and Development of Human Talent
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Maureen E. Pérez A. Training Coordinator E-mail: mperez@ciat.org César Trejos Training Assistant E-mail: ctrejos@ciat.org Ana Bonilla Training Assistant E-mail: abonilla@ciat.org Telephone: 507 307.24.28 ó 507 307.24.29