Virtual Master’s Program in International Taxation, Foreign Trade and Customs
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General Objective: provide high level academic training to tax administration officials from the CIAT Latin American member countries, as well as to private sector professionals who are in permanent contact with the pertinent government entities in relation to the subject matters to be considered. Based on the Inter-institutional Collaboration Agreement signed on September 30, 2004 between Universidad Externado de Colombia-UEC and the InterAmerican Center of Tax AdministrationsCIAT, the University’s Fiscal Law Department has directed the creation of a master’s program under the virtual modality that will afford public officials of the Latin American tax administrations and others interested, the academic opportunity to improve, discuss, consider in greater depth and acquire general knowledge of international tax law, foreign trade and customs. As a result of the economic and commercial internationalization and integration, these issues have become part of the daily activities of any tax administration. However, due to varying reasons, all do not have a sufficient number of duly qualified officials and advisers to respond to their level of specificity and complexity.
academic space, at the highest level, whereby the officials and advisers may get to know and understand not only the international normative framework that regulates the subject matter, but also the private sector practices. On the other hand, this knowledge, together with public management and negotiation tools will allow the Latin American tax administrations and private sectors of the countries to adopt more critical, proactive and effective positions in the economic integration and international cooperation scenarios. UEC, through its Fiscal Law Department has over fifteen years of accumulated experience in tax law postgraduate programs, at the master’s as well as specialization level, in addition to specializations in international tax and customs law.
There is thus a clear need to create an 2
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On its part, since 1967 CIAT has been supporting the national governments in the evolution, social acceptance and institutional strengthening of the tax administrations. It has promoted international cooperation as well as joint actions in the exchange of experiences and best practices. It is our intention to establish a strategic alliance that may capitalize the experience and international reputation of these two institutions, for training human capital in the public sector of the countries of the region. Thus, a Research Project attached to the University’s Fiscal Studies Center-CEF is being structured.
Methodology In order that the program may directly impact the Latin American tax administrations it has been considered that the best way of achieving it is by offering an academic program in the virtual modality, since it guarantees the participation of any public official or adviser of the tax administrations of the region, while at the same time facilitating the involvement of a significant number of well-known international experts, thereby allowing for a direct exchange and feedback on experiences. These same reasons encourage us to offer a program of the in-depth knowledge master type. That is, one that may provide students methodological tools for acquiring knowledge in order to develop interdisciplinary competencies aimed at case analysis and solution. Virtual sessions will be complemented with three face-to-face sessions. The first one will be held at the campus of Universidad Externado in Bogota, and its purpose is to inaugurate the program and introduce the students to their professors, classmates and administrative staff. In this 3
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session the students will learn to use the virtual platform and educational means available at the University as well as CIAT. The second face-to-face visit is anticipated for the beginning of the second year. Its main purpose is the personal follow-up in the analysis of cases which constitutes the degree work. To conclude, the third face-to-face session will be held in Panama, at the CIAT headquarters wherein the students will uphold their case study before a jury formed by the Director of the Fiscal Law Department of Universidad Externado de Colombia, a member of the Fiscal Studies Center-CEF, a CIAT designee and the General Director or his delegate, of one of the tax administrations members of CIAT.
Curricular Structure The master’s program is divided into three cycles: • Basic essentials and contextualization: consists of 5 obligatory courses and an elective course which the students will choose from three options to be presented to them at the beginning of the semester. • In-depth Study: consists of 10 obligatory courses and 2 elective courses that follow the already described dynamics. • The research cycle includes two seminars.
“Never regard study as an obligation, but rather as an opportunity for entering in the beautiful and marvelous world of knowledge.” Albert Einstein
of professors that would reflect the international nature of the program. Thus, among those initially selected, there are Colombian, Brazilian, Argentinian, Ecuadorian, Peruvian and French professors who have participated in programs offered by UEC or by CIAT. Some of them are: Julio Roberto Piza, Gonzalo Baena, Graciela Ortiz, Claudino Pita, Mauricio Marín, Juan Zornoza, Silvia Anzola, Gabriel Muñoz, María Raquel Ayala, Diego González, Horacio Ayala, Olga Lucía González, Pablo Andrés Córdoba, Maximiliano Rodríguez, Cesar Montaño, Natalia Aristizabal, Selvin Lemus, Isabelle Gaëtan, Andrés Báez and Eduardo Shoueri.
Curriculum The curriculum provides for a total of 57 academic credits. This involves 864 hours of work with follow-up and 1728 hours of individual work for a total of 2592 hours. Matrix 2 shows the number of credits, hours of follow-up and hours of individual work for each course and seminar anticipated in the curricular structure.
Tutors and Course Writers The writers and tutors of the courses and seminars are well-known professionals in their study areas, with a master or PhD degree. Efforts were made to set up a group 4
Universidad Externado de Colombia Inter-American Center of Tax Administrations
Virtual Master´s Program in International Taxation, Foreign Trade and Customs