Y8n12

ISSN 1684-9833 • Year 8 / No. 12 / july 15, 2016

New Information Sources of Tax Administrations in Latin America.

Experiences of Argentina, Brazil, Chile, Mexico and Peru (Spanish only) As a result of the Cooperation Program between the Inter-American Center of Tax Administrations (CIAT) and the GIZ of the Federal Republic of Germany, with the support of the tax administrations from Argentina, Brazil, Chile, Mexico, Peru and the International Centre for Tax and Development (ICTD), an innovative study was carried out in the region. It allows to identify the main sources of information that are used by some of the most developed tax administrations of Latin America and some general aspects of the new information system presented by the BEPS Action Plan in its Action 13 (Country by Country Report, Master File and Local File).

This study also includes a tool designed in Excel, called “Information Sources Database” whereby several search criteria may be used for identifying useful data for the design of information systems by the tax administrations. In this regard, the tool may be used for making consultations about the forms, according to type of tax, type of taxpayer, filing mechanism, etc.; as well as consulting fields that are included in these forms and other information sources.

By clicking here, you can access the "Information Sources Database”.

At this time, the study is available only in Spanish; we hope it will be soon available in English.

Double Taxation Conventions (Spanish only) This study reviews the Conventions to Avoid Double Taxation signed by eleven Latin American countries and analyzes the major trends that are reflected in concepts such as force of attraction, inclusion of services for setting up permanent establishments, treatment of passive income, incorporation of measures for limiting benefits and reference to anti-abuse rules specific to the laws of each State, among other. The study also seeks to determine whether these trends are in line with international efforts against harmful tax practices, in particular the BEPS Action Plan.

This document may be freely downloaded from the CIAT website on internet.

News from the Executive Secretariat Conclusion of the Transfer Pricing Forum 2016 with the SAT of Mexico

From left to right: Adrian Israel Pacheco Hernández, Internal Management Administrator; Mrs. Margarita Corona, Administrator of Strategic Coordination for Large Taxpayers 5; Giammarco Cottani, TP Consultant; Mr. Alejandro Juárez, Director of Training and Development of Human Talent of CIAT and Mr. Carlos Perez Gomez Serrano, Central Administrator of Transfer Pricing Control.

Last July 1, 2016 concluded the Transfer Pricing Forum, coordinated by CIAT and directed to the Central Administration of Transfer Pricing Control of the General Administration of Large Taxpayers from the Tax Administration Service of Mexico.

This process, which started on January 28, 2016 and ended with a week of work on-site in the city of Mexico, allowed the analysis of the Transfer Pricing Framework in the international context, as well as the exchange of experiences in the field of Transfer Pricing and their correlation with International Examination Standards.

Participants

UN and CIAT: Technical Assistance on Tax Incentives in the Dominican Republic

Left to right: Peter Barnes (Duke University), Duanjie Chen (Calgary Universtiy), Peter Harris (Cambridge University), Irving Ojeda (UN), Edgar Morales (Ministry of Finance), Martin Zapata Sanchez (Vice-minister of Tax Policies), Miguel Pecho (CIAT), Elena Belletti (UN) and Eric Zolt (UCLA).

From June 27 to July 1, 2016, the Financing for Development Office (FfDO) of the United Nations Organization (UN) along with CIAT, carried out in the city of Santo Domingo a technical assistance on tax Incentives for the Finance Ministry of the Dominican Republic, as a part of the UN Capacity Development Programme.

During the technical assistance, a training workshop took place, with the participation of Professors Eric Zolt (UCLA), Peter Harris (Cambridge University), Duanjie Chen (Calgary University) and Peter Barnes (Duke University). Mr. Miguel Eduardo Pecho Trigueros, CIAT Director of Tax Studies and Research, also intervened during the workshop.

Márcio F. Verdi, CIAT Executive Secretary, made a presentation before the National Parliament of Paraguay

Mr. Márcio F. Verdi, CIAT Executive Secretary, during his dissertation.

The CIAT Executive Secretary addressed the members of the National Parliament, Ministers of State and other high level authorities of Paraguay, within the framework of the International Seminar on “Experiences and Best International Practices in Taxation”, held on June 21 at the Bicameral Room of the National Congress.

The purpose of the event was to share the experiences of international organization specialists in relation to the evolution of taxation in the world and particularly, in Latin America.

This International Seminar was organized by the National Congress, Ministry of Finance and the State Undersecretariat of Taxation (SET) of Paraguay, with the support of the Inter-American Development Bank (IDB), World Bank (WB), International Monetary Fund (IMF) and the Inter-American Center of Tax Administrations (CIAT).

CIAT invited to the Second Regional Consultation on Domestic Resource Mobilization in Countries of East Asia

Official photo of the Event.

Mr. Miguel Pecho, Tax Studies and Research Director

From 13 to 16, June 2016, the International Tax Conference and Second Regional Consultation on Domestic Resource Mobilization in countries of East Asia was held in the city of Seoul, South Korea.

This event was organized by the World Bank and the Ministry of Strategy and Finance, the Institute of Public Finance and the School of Public Policy and Management from the Institute of Development of Republic of South Korea.

The event counted with the participation of representatives of the Ministries of Finance and tax authorities of Cambodia, Indonesia, Laos, Malaysia, Mongolia, Myanmar, Philippines, Papua New Guinea, South Korea, East Timor, Thailand, and Viet Nam. Experts from international bodies also participated, such as the World Bank (WB), Asia Development Bank (ADB), ASEAN Forum on Taxation (ATF), Pacific Islands Tax Administrators Association (PITĂ„Ă„), United Nations Economic and Social Commission for Asia and the Pacific (UNESCAP), Singapore and Study Group on Asian Tax Administration and Research (SGATAR), and the Inter-American Center of tax administrations (CIAT).

The regional consultations of the World Bank seek to urge countries to share experiences, challenges and proposals to improve the mobilization of domestic resources and joint collective efforts in the development of the respective tax reforms.

Mr. Miguel Eduardo Pecho Trigueros, Director of Tax studies and Research of CIAT, participated as a speaker on June 15 and 16 on regional approaches to meet international tax issues and the exchange of knowledge and research.

In our member countries…

New correspondent of Paraguay Mr. Augusto Delvalle has been appointed as correspondent of Paraguay before CIAT. He words in the Institutional Development Coordination for the staff of the SET Vice Minister.

Member countries news Canada - National Revenue Minister presents study on tax gap estimation Middle-class taxpayers who pay their share of taxes expect a tax system that is fair and responsive to their needs. The Government of Canada is determined to use all tools necessary to make sure Canadians have confidence in their tax system.

Colombia - in June, tax collection increases by 8.5% During the month of June, the gross collection of taxes managed by DIAN reached $13.3 trillion, which represents an increase of 8.5% in comparison with the same month of 2015, which summed $12.3 trillion.

Of the total collected in June, $11.8 correspond to the domestic economic activity and the remaining $1.5 billion are associated with the collection of external taxes in foreign trade operations.

Costa Rica- taxation recovers more than ¢ 300 million through plan of control to taxpayers Important differences between the amount of tax declared and the real amount determined by the Tax Administration has generated a recovery of ¢ 304.581.094 of unpaid taxes, interest and penalties. This is the result of the first 300 cases analyzed as part of a plan of information crosses on 2.132 taxpayers of income tax. It was started in April by the General Taxation Directorate (DGT), with the goal of having them correcting their returns and paying the correct tax amount.

El Salvador-Internal Revenue presents results of Client Satisfaction Measurement The Directorate General of Internal Taxes, presented to its directors and units heads the results of the study of the customer satisfaction survey for 2015, to determine the perception of taxpayers and users about services and procedures managed by the Directorate.

Mexico - Technology, indispensable tool for the tax authority: SAT During the inauguration of the 37th Annual Congress of the ANEFAC, the head of the SAT highlighted the openness of the tax authorities towards taxpayers.

He stressed that technology is essential in monitoring of compliance with tax obligations, and creates a perception of risk.

Panama- Tax collection grows by 14.3% in Panama The collection of tax revenues for the first half of the year increased 14.3% compared to the same period in 2015, according to the latest preliminary report released today by the General Directorate of revenue (DGI) of the Ministry of Economy and Finance (MEF).

In the first six months of this year, the DGI collected 2,689 million dollars, 335 million more than that recorded in the first half of 2015, which was 2,353 million dollars.

Peru - Fight against evasion and avoidance is a priority for Peru because of the fiscal damage it causes to economic growth "The fight against international evasion and avoidance mechanisms has become a priority for the National Superintendence of Customs and Tax Administration (SUNAT), due to the global dimensions it reaches and the damage it causes to the public finances of the emerging economies, such as the Peruvian".

So speaks the head of SUNAT, Martin Ramos, during the "Exchange on International mechanisms to fight against tax evasion and avoidance".

This event takes place in Lima with the support of the Global Forum on Transparency and Exchange of Information in Tax Matters of the Organization for Economic Cooperation and Development (OECD), the Inter-American Center of tax administration (CIAT) and the World Bank (WB). Â

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Dominican Republic - DGII and UNDP discuss program of cooperation for strengthening the tax administration The Director General of Internal Taxation, Magin Diaz, received this Monday the resident representative of the United Nations Development Program (UNDP), Lorenzo Jimenez of Luis, to define a program of cooperation with this international agency for strengthening several areas of the tax administration.

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