ISSN 1684-9833 • Year 7 / No. 6 / May 15, 2015 New New version of the CIAT Tax Code Model The CIAT Executive Secretariat is pleased to make available to all its member countries and, in general, to the entire international tax community, the 2015 version of its Tax Code Model (Spanish Only). The Model is intended to serve as reference framework for codification efforts in the region. Tax codification is essential for regulating the treasury-taxpayer relationships, in addition to promoting the appropriate operation of the tax systems. The new Model’s structure is similar to the version published in 2006. Undoubtedly, the most innovative aspect is the expanded comments made to each article, which not only include many more examples and extended explanations, but also, on some occasions provide alternative draftings of the article being commented. A working group coordinated by the Executive Secretariat and consisting of representatives from the Tax Administrations of Brazil, Mexico, Spain, Peru and Uruguay was in charge of updating the document. Participating in the final reports were attorneys Liliana Chipoco and Adrián Torrealba, and comments and suggestions in the final review of the document were provided by Professors Leonardo Costa (Uruguay), Carlos María Folco (Argentina) and Heleno Taveira Torres (Brazil). Publication of the model was sponsored by the Inter-American Development Bank (IDB) and German Cooperation (GIZ). It was formally presented at the 49th CIAT General Assembly held in Lima, Peru, on May 4-7. The document can be downloaded from the publication section of the CIAT website. CIATalk After the Assembly of Lima By: Raúl Zambrano The 49th CIAT General Assembly in Lima concluded successfully and, as it has happened for a few years, the following day we also hold a successful workshop with the World Bank Group and the International Tax Compact - ITC......more News from the Executive Secretariat Selection of Director of Training and Development of Human Talent The CIAT Executive Secretariat has completed the process for the selection of the next Director of Training and Development of Human Talent. After a much-concurred announcement, Mr. Alejandro Juárez, a Mexican national, was selected as the new Director.
A total of 53 applications were received from candidates of CIAT member countries. These were screened and 6 candidates were deemed to be “Best Qualified.” The 6 candidates were interviewed and the field was reduced to Orlando Castellon from Bolivia, Enrique Samanamud from Peru and Alejandro Juárez. All 3 candidates exhibited excellent potential to lead Secretariat programs in these areas. Mr. Juárez was selected based on his sound knowledge and years of experience of tax administration training and staff development, and familiarity with international taxation issues. The Executive Secretariat welcomes Mr. Juárez to our staff and looks forward to continuing serving our membership body and exploring new avenues for the development of human talent. New Executive Council of the CIAT for 2015-2016 In the Administrative Session of the CIAT General Assembly, the representatives have elected the New Executive Council for 2015-2016. President Tania Quispe Mancilla
Peru
Counselors Antonio Deher Rachid Aristoteles Nuñez Martin Rivas Marta Gonzalez José David Cabello Santiago Menéndez Dianne Croes John M. Dalrymple
Brazil Mexico Nicaragua Paraguay Venezuela Spain Aruba United States
Call for Articles for the CIAT / IEF / AEAT Tax Administration Review No. 39 We are pleased to announce to the entire MyCIAT community that we have opened the call for articles to be included in the issue No. 39 of the Tax Administration Review. As you know, the review is a biannual publication of the Inter-American Center of Tax Administrations (CIAT), which is sponsored by the Institute of Fiscal Studies (IEF) and the State Tax Administration Agency (AEAT), both from Spain. The deadline for submitting articles is on May 30, 2015. For more details see: Announcement Rules DGII of El Salvador receives expert advice from the Guardia di Finanza in the framework of the CIAT - ITC Collaboration Program On April 21 to April 23, the Directorate General of Internal Revenue of El Salvador welcomed in its headquarters Mr. Stefano Gesuelli, expert in tax intelligence, Lieutenant Colonel of the Guardia di Finanza of Italy, and Head of the Italian Mission to CIAT; in order to receive specialized assistance for generating a culture of intelligence in the organization. The objective of this assistance focused on defining operational strategies to facilitate organizational change towards the culture of "intelligence." The assistance also
sought to determine the responsibilities assumed by those who lead the implementation of the work program. The information submitted by the consultant allowed to know the experiences of other countries, as well as to become aware of the urgency and need for planning required by the topic. Annual Meeting of ECOSOC - Economic and Social Council of the United Nations The economic and Social Council (ECOSOC) held its annual meeting on international cooperation in tax matters on April 22, 2015 in New York, with the participation of experts from the World Bank (WB), the Organization for Economic Cooperation and Development economic (OECD), the International Monetary Fund (IMF), the African Forum of tax administration (ATAF) and the Inter-American Center of tax administrations (CIAT), among others. During this meeting, three roundtables were held, that confirmed the clear interest of cooperation that will help to mobilize national resources for implementing the future development program after 2015. Roundtable 1 on: "The role of international tax cooperation in mobilizing domestic financial resources for development”. Roundtable 2 on: "Tax incentives and tax base protection issues for developing countries". Roundtable 3 on: "Taxation of intellectual property rights and other intangibles: Issues for developing countries". During the general debate, delegations expressed their views on tax cooperation areas to improve. On behalf of CIAT, the Executive Secretary Mr. Marcio Ferreira Verdi participated; he pointed out that resource mobilization result in cooperation and coordination in which the Inter-American Center of Tax Administrations is committed. The introduction of the United Nations Handbook Administration of Double tax Treaties in Spanish was a proof of cooperation, since it is difficult to find professionals who can study a complex topic in a foreign language. On South-South cooperation, he indicated that the Center has carried out more than 30 bilateral missions with the help of the Governments of Italy and Germany. He also addressed in his speech several economic issues such as bank secrecy, and a multilateral basis. The DGT of Costa Rica takes steps toward strengthening tax information exchange management with the support of Eurosocial II, CIAT and SAT of Mexico Within the framework of the European Union’s Cooperation Program, EUROsociAL II, the General Directorate of Taxation (DGT) of the Ministry of Finance of Costa Rica received on April 20 to 22, 2015, expert advising from the Tax Administration Service (SAT) of Mexico. Advising was conducted by Mr. José Carlos Corona Pérez, International Examination Administrator, who shared the Mexican experience on tax information exchange with 27 tax administration officials from Costa Rica, mainly the Directorates of Intelligence, Collection, Examination and International Taxation. Through this advising Costa Rica endeavors to strengthen the management of previously required and simultaneous tax information exchange; and learn from Mexico’s experience with the implementation of FATCA and CRS, in the light of commitments acquired by the country.
The activity has been carried out as a result of a request filed by the country to the European Union’s Cooperation Program, EUROsociAL II, within the framework of the “Compliance with Tax Obligations” Action of the “Public Finance” Area, coordinated by FIIAPP, and whose operational partners are AEAT and IEF from Spain and CIAT. Hereinafter, CIAT, together with the partners of the EUROsociAL II Program will follow up the progress, requests and interests expressed by the tax administrations beneficiaries of the Program, for the purpose of moving on toward other new activities to support voluntary compliance.
Member countries news
Costa Rica Legislative Assembly approves bill allowing the automatic exchange of information with other countries The lawmakers have approved the bill No. 18.966 that will comply with the FATCA of the United States, to establish the automatic exchange of information with the country. It will also facilitate the implementation of the "Standard for Automatic Information Exchange" which is promoted by the Organization for Cooperation and Economic Development (OECD). This latest initiative of the OECD will enable to exchange with other Nations tax information, so Costa Rica will collaborate with initiatives in the fight against cross-border evasion. Maribel Zúñiga Cambronero Correspondent Paraguay Tax revenue records a 21% increase in April In April, the Undersecretary of State of taxation (SET) collected about 1,174 billion guaranies, which implies an increase of 203.6 billion guaranies than proceeds in April of the year 2014. So far of the year (January to March 2015), the SET collected a total sum of almost 3.3 billion guaranies, or USD 674.3 million , implying an increase of Guarani 443.3 million with regard to the total collected during the first four months of the year 2014. Alba Servín Correspondent
Peru "Tax administrations should make life easier for good taxpayers and confront the tax evader" All what Tax administrations want is to facilitate the life of the good taxpayer and confront the tax evader, said the Executive Secretary of the Inter-American Center of tax administrations (CIAT), Márcio Verdi in the context of the 49th General Assembly of this international organization that took place in Lima. Clara Urteaga Correspondent "There will be no economic growth or economic development without strengthening the tax administrations" The Executive Secretary of the Inter-American Center of Tax Administrations (CIAT), Mr. Márcio Verdi, said that Latin America is the region with the highest inequality in the world and the current rates of tax evasion aggravate these inequalities. "There will be no growth or economic development and less equity in our countries without the strengthening of tax administrations and improvement of the quality of our tax systems; therefore it is very important to work on the strengthening of our organizations", he said during the opening ceremony of the 49 CIAT General Assembly. Clara Urteaga Correspondent Bolivarian Republic of Venezuela The SENIAT reached 208% of its collection goal in April The national integrated service of customs administration and tax (SENIAT) has reached a global collection of 76,79 billion bolivares in April, which represents a compliance of 208,10 per cent of the goal of 36,90 billion bolivares set for this month. Yaremy Rosa Márquez Mendoza Correspondent Noticias IBFD Cooperation IBFD-CIAT Go to News
Additional information Bibliographic News April, 2015 This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of April; either articles or other periodic publications, research works and studies of interest...See document.