Inter-American Center of Tax Administrations ISSN 1684-9833 • Year 7 / No. 3 / March 13, 2015 Information
News from the Executive Secretariat
New
Measuring Tax Transaction Costs in Small and Medium Enterprises in Brazil The study highlights some of the factors that influence the complexity of the tax system of Brazil, and estimates the tax transaction costs.
CIAT participated in Taxation Forum organized by Spanish Cooperation - Spanish Agency for International Cooperation and Development (AECID) The Spanish Cooperation invited the countries of the Central American subregion, civil society representatives, academics and international and regional organizations to a forum held on March 9 and 10, to inform them about Spain’s program of cooperation with Latin America , as well as to obtain feedback on the aspects of greatest interest on which to focus said cooperation. The Taxation and Equity Forum was held in the Training Center of the Spanish Agency for International Cooperation and Development in Antigua, Guatemala.
Measuring Tax Transaction Costs in Small and Med ium Enterprises in Brazil
The CIAT Executive Secretariat was represented by Mr. Francisco J. Beiner, Operations and Institutional Management Director.
OECD, CIAT and SUNAT-Peru hold regional Network Meeting on BEPS in Latin America Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Latin America and the Caribbean Regional Network on BEPS held its meeting on 26 27 February 2015 in Lima. 89 senior tax officials from 14 jurisdictions and 7 international organisations participated in the event, which was hosted by SUNAT. Discussions focused on BEPSissues of particular relevance for the Region, such as commodities transactions, interest deductions or the difficulties in finding adequate transfer pricing comparables, and the development of toolkits to assist the implementation of solutions to counter BEPS. Business and civil society representatives participated in selected parts of the meeting and provided their regional perspectives on the BEPS Project. The Co-Chairs of the meeting, Mr. Marcio Verdi from CIAT and Mr. Richard Llaque from SUNAT developed a summary of the discussions, highlighting the key outcomes. These will be discussed at the meeting of the Global Forum on Transfer Pricing and the Task Force on Tax and Development on 16-18 March 2015 and will feed the development of the BEPS outputs by the Committee on Fiscal Affairs and its Working Parties.
In Memory of: Jorge Eduardo Corradine: An exemplary life This paper is the result of the collaboration of family and friends who have prepared a document about his life and professional achievements (only spanish).
New Post
What we call Digital Economy (ii)
Member countries news
Argentina
Electronic invoicing: “we are taking a giant leap in tax simplification,” said Echegaray The head of the Federal Administration of Public Revenue (AFIP), Ricardo Echegaray announced today the Generalization of the Electronic Invoice and four other measures arising from its implementation and result in a “tax simplification” for all taxpayers, through what he called “technological upgrade”. María Luisa Carbonell Correspondent
Canadá Bolivia
The SIN collected Bs 7.018,5 million in the first two months of 2015 The National Tax Service (SIN) raised Bs 7.018,5 million to February 2015. The taxes of the domestic market, excluding the direct tax to the hydrocarbons (IDH) and the special tax to the hydrocarbons and their derivatives (IEHD), grew 11 percent, said its Executive Chairman, Erik Ariñez Bazán. Juana Patricia Jiménez Soto Correspondent
Checking your tax information on-the-go? App-solutely! The Canada Revenue Agency (CRA) is proud to announce the release of its new mobile app—MyCRA— available for all mobile devices like smartphones and tablets. Wondering when your next child tax benefit payment is coming? Or how much contribution room you have in your RRSP? Need help with your tax return? The CRA’s new mobile app is here to help with these and more anywhere, anytime. Maria Pica Correspondent
Honduras Ecuador
Tax education in the schools of Honduras
SRI and CEF presented the book “The new economy in the new Constitution of the Ecuador”
The official launch of the Teaching Tax Education Guides and Workbooks for incorporation into the national education system took place in Tegucigalpa, with the participation of the Secretary of Education and the Executive Directorate of Revenue authorities.
The Service of Internal Revenue (SRI) and the Centro de Estudios Fiscales (CEF) presented the book “The new economy in the new Constitution of the Ecuador”, in the hemicycle of the Latin American Faculty of Social Sciences on February 19, 2015.
DEI invites to dialogue for promoting a fiscal pact in Honduras
Juan Miguel Avilés Murillo Correspondent
La Dirección Ejecutiva de Ingresos (DEI), convoca a los agentes económicos y a los diferentes sectores sociales del país, para que juntos se pueda elaborar y suscribir un pacto fiscal En ese sentido, “Transitando hacia una ciudadanía fiscal”, fue el tema central del foro de la convocatoria que hizo la DEI a todos los a sectores del país a fin de escuchar las sugerencias para implementarlas en la mejora de la gestión pública. Gabriel Perdomo Corresponsal
Perú Paraguay
Paraguay - Tax collection recorded an increase of 20% in the month of February In the month of February 2015, the Undersecretary of State of taxation (SET) collected about 583 billion guaranies, which implies an increase of 97 billion guaranies to the amount for February 2014.
Peru - SUNAT debate on access to banking secrecy and its use for audits in tax havens With the presence of representatives from the tax administrations of Latin America and the Caribbean, the Regional consultation on Base Erosion and Profit Shifting (BEPS) concluded in our capital city, a project led by the Organization for Cooperation and Economic Development (OECD), with the aim to confront aggressive tax planning schemes. Clara Urteaga Correspondent
Alba Servín Correspondent
Bolivarian Republic of Venezuela
The SENIAT reached 155,53% of its collection goal in February
The National Integrated Service of Customs and Tax Administration (SENIAT), reached a global collection for February of 47.56 billion bolivares, which represents a 155,53 per cent completion of the target set for this month of 30,58 billion bolivares, which represents 25.66 billion more than the year 2014. Yaremy Rosa Márquez Mendoza Correspondent
Other news
IBFD News Cooperation IBFD-CIAT 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.
Additional information Article Do democracies tax more? Political Regime type and taxation Maria Melody Garcia and Christian Von Haldenwang The document studies the relation between the political regimes and the Gross Domestic Product-Taxation ratio, using a panel of data from 131 countries and covering the period 1990-2008.