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ISSN 1684-9833 • Year 4 / No.3 /February 15, 2013

The Executive Secretariat Informs Call for Contributions of Articles for the – 35th Edition CIAT/AEAT/IEF Tax Administration Review As you may know the CIAT, jointly with the State Agency for Tax Administration and the Institute for Fiscal Studies, both from Spain, semiannually publishes the CIAT/AEAT/IEF Tax Administration Review, in order to serves as mean of expression of the different tax approaches in Latin America and Europe.

The Executive Secretariat Informs Call for Contributions of Articles for the – 35th Edition CIAT/AEAT/IEF Tax Administration Review Visit to the Guardia Di Finanza The Tax Administrations Inform Bolivia - National Tax Service exceeds its initial goals and collects Bs 3,690 million in January 2013 India - Protocol Amending the Convention and the Protocol between the Republic of India and the Kingdom of Sweden signed for the Avoidance of Double Taxation and for Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Paraguay - Revenue increased by 14.5% in January Peru - January Tax revenues are the highest in the past eight months South African - SARS Enforcement and Customs Operations for January 2013 Spain - Ferre: “The new obligation to declare assets in foreign countries will contribute to increase the tax base and collect more” IBFD News Events Training Other Documents

We are pleased to invite all MyCiat community to send contributions of articles for the 35th Edition.

We are looking for articles to generate an opportunity for dialogue, not only with the readers, but also through discussions with the Editorial Board and specialists to whom the proposals are submitted for review.

The acceptance of articles for publication shall be based on their technical quality, originality and relevance to the actions for tax administrations and policy formulation. We want to also promote articles that are a result of cooperation among tax administrators with other organizations and countries. In equal conditions, preference will be given to articles related to the institutional development of tax administrations, the identification of practices that could be emulated in other administrations, the information technologies role and strategies to strengthen the service to users.

The delivery deadline expires on April 30, 2013. For more details about this call see: Request for contributions to the N° 35 Tax Administration Review

Visit to the Guardia Di Finanza Mr. Miguel Pecho, Director of Tax Studies and Research, visited on Wednesday January 30, the Directorate General of the Guardia di Finanza in Rome, Italy, as part of the international cooperation activities that this organization promotes with the tax authorities of CIAT member countries.

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Colonel Rosario Massino (Head of International Cooperation Office), on the photo, personally conducted a balance of his unit management in the last two years and gave details of the main projects being developed in the tax intelligence, information exchange and international control areas. In this scope, possible new initiatives and activities were evaluated, to be implemented by the Permanent Mission of Italy to the CIAT. Since August 2012, Italy maintains a permanent mission at the Main Offices of CIAT Executive Secretariat, represented by Lt. Col. Stefano Gesuelli, through which cooperation and technical assistance on the above mentioned topics are provided to CIAT member countries.

The visit also allowed coordinating actions by the Guardia di Finanza to increase the exchange of information for tax purposes and the work carried out by experts of this administration with CIAT member countries, as part of the “peer review� process from the Global Forum on Transparency and Exchange of Information.

CIAT is a public international organization which groups the tax administrations of 39 countries, (31 Amarican countries, 5 European countries, 2 African countries and 1 Asian country), for the purpose of providing an integral service for the modernization of those administrations, by promoting their evolution, social acceptance and consolidation through the exchange of knowledge, experiences and the rendering of specialized technical assistance.

Executive Council Executive Secretariat The e-CIAT Newsletter is published and distributed electronically biweekly.

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Contact us: CIAT Executive Secretariat / e-CIAT Newsletter P.O. Box 0834-02129 Panama, Republic of Panama.

Phone (507) 265-2766 / 265-5994 Fax: (507) 264-4926 E mail:ciat@ciat.org Web Site: http://www.ciat.org

Picture, from left to right: Mr. Miguel Pecho, Director of Tax Studies and Research and Colonel Rosario Massino, Head of the International Cooperation Office.

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The Tax Administrations Inform Bolivia - National Tax Service exceeds its initial goals and collects Bs 3,690 million in January 2013 Taxpayers paid a total of 3,690 million Bolivians for January 2013 taxes, which represent a 14% increase compared to the similar period of 2012, so the National Tax Service (SIN) has exceeded the goals collection set for this new period.

According to the report of the Executive Chairman of the SIN, Roberto Ugarte Q., tax revenues in January 2013 rose by 467.2 million Bolivians, generated from both the domestic market tax revenues and the Direct Tax on Hydrocarbons (IDH) and the internal market Special Tax on Hydrocarbons and Derivatives (IEHD. Juana Patricia JimĂŠnez Soto Correspondent

India - Protocol Amending the Convention and the Protocol between the Republic of India and the Kingdom of Sweden signed for the Avoidance of Double Taxation and for Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital The Convention and Protocol between the Government of the Republic of India and the Government of the Kingdom of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (DTAC) was first signed here on 24th June 1997.

Deepak Garg Correspondent

Paraguay - Revenue increased by 14.5% in January In January 2013, the SET collected approx. 70,424,000 guaranies more than in January 2012, in respect of internal taxes. This implies an increase of 14.5% over the January 2012 collection.

Elizabeth FernĂĄndez de Corrales Correspondent

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Peru - January Tax revenues are the highest in the past eight months The Central government Tax Revenue amounted to S /.8045 Million in January, which represent S / .295 million more than what was obtained in the same month of 2012. This figure also represents the largest amount of revenue in the last eight months.

Income tax collection grew by 0.9% (Third Category Revenue grew by 0.8%) while the total VAT rose by 0.5% (Internal VAT increased 2.5% and Imported VAT decreased by 2.6%).

Clara Urteaga Correspondent

South African - SARS Enforcement and Customs Operations for January 2013 Pretoria, 7 February 2013 – The South African Revenue Service (SARS) is providing an update to the media and the public on its operations to combat crimes such as smuggling, fraud and abuse of the tax system for the month of January 2013.

Varsha Singh Correspondent

Spain - Ferre: “The new obligation to declare assets in foreign countries will contribute to increase the tax base and collect more” The Secretary of State for Finance, Miguel Ferre, presented the new instruments available to the tax administration for the fight against tax fraud, especially the new obligation for taxpayers to declare assets and properties located abroad.

Fernando Díaz Yubero Correspondent

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IBFD News International Bureau of Fiscal Documentation (IBFD) Cooperation-CIAT - IBFD

This section includes a selection of the IBFD news about aspects of tax policies and tax administration.

This information is available on the CIAT website and in Fridays Tax News alert.

Events II International Latin American Course on Taxation “II Curso Fiscalidad Internacional Latinoamericana” UCM Facultad de Derecho Universidad Complutense de Madrid - Ciudad Universitaria Spain

The Latin American International Course on Taxation, organized by the Law Faculty at the Complutense University of Madrid, aims to provide participants with a comprehensive and updated overview of Latin American international taxation.

The program includes various roundtables for the analysis on investment tax planning in Latin America and in the European Union through various instruments under the countries rules, and also analyze the abuse of law in international taxation, the evolution of anti-abuse clauses through international jurisprudence and the recent studies of the OECD and the EU, as well as the significant advances in the field of information exchange.

Training Announcement of Course Given the importance we attribute to continued training in order that tax professionals may be fully updated on tax administration, customs and human resources issues we are announcing the following course: • • •

Course on the Control of Financial Institutions and Operations 7ed.

Course on Human Resources Management 2nd.

Tax Ethics Course 3rd.

If you are interested in participating, please fill out the registration form.

The courses will be offered in Spanish.

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Otros documentos de interĂŠs Building SME competitiveness in the European Union and Latin America and the Caribbean. Policy proposals by the private sector ECLAC 2013

SMEs as economic agents are being called upon to play a new and important role in boosting relations between Latin America and the Caribbean and the European Union (see box 2). These two regions are closely linked from the economic viewpoint, in particular through trade and direct investment as well as through the long-standing exchange of people and ideas. Today, the growth of Latin America and the Caribbean can be a factor for mitigating the impact of the crisis in Europe.