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Inter-American Center of Tax Administrations

April 11, 2024

The Inter-American Center of Tax Administrations (CIAT) is an international organization specialized in training and exchanges of information between national tax administrations.[1]

Inter-American Center of Tax Administrations
CIAT official logo
AbbreviationCIAT
Established1967
TypeInternational organization
HeadquartersPanama City
ProductsCIATData, CIATalk, Digital News
ServicesTraining, Technical Assistance
Executive Secretary
Márcio F. Verdi
Websitewww.ciat.org

The CIAT is an international public, non-profit organization that provides specialized technical assistance for the updating and modernization of tax administrations. It is a founding member of the Network of Tax Organizations (NTO), a network of regional and international tax administrations that aims to develop and promote effective tax systems around the world that contribute to the well-being of people.[2]

Member countries edit

Since its creation in 1967 and until now, the CIAT groups 42 member countries and associate member countries: 32 American countries, five European countries, four African countries and one Asian country. Angola, India, Morocco and Nigeria are associate member countries. CIAT is part of the International Tax Dialogue.[3]

Members may be all those American countries that are invited to join or those whose application for membership is accepted by the General Assembly. There is a special category of "associate member". The General Assembly may accept as Associate Member countries non-American countries that request it and have the approval of the Executive Council.

Guidelines edit

  • Carry out cooperative actions that strengthen tax administrations through the exchange of experiences and good practices, in order to facilitate and promote voluntary compliance, combat fraud, tax evasion and avoidance
  • Develop and disseminate information, studies, research, innovative practices, and other products to improve tax policy and tax administration.
  • Design, promote and carry out training and human talent development activities in coordination with the tax administrations.
  • Design, promote and execute training and human talent development activities in coordination with tax administrations.
  • Develop internal management and external coordination policies for the institutional strengthening of CIAT.

History edit

CIAT foundation edit

After a tour made in 1965 to the United States of America by authorities of tax administrations of American countries, called to know and discuss in the field the fundamental problems of tax administration, Sheldon Cohen and Harold Moss, then respectively Commissioner and Director of the Office of International Assistance of the Internal Revenue Service of the United States, had the vision of creating an organization to serve as a permanent forum for the consideration of the problems of tax administrations.

For this purpose, a Steering Committee was appointed to structure the foundations of a multilateral agency of tax administrators. The Committee was composed of: Sheldon Cohen and Harold Moss (USA), Roberto Hoyo and Alfredo Gutiérrez (Mexico), Jaime Ross and Tomás Aguayo (Chile), Menalco Solís and Targidio Bernal (Panama) and Edison Gnazzo and Emilio Vidal (Uruguay). At meetings held in 1965 and 1966, said Committee drafted the Statutes of the organization.

In May 1967, during the first General Assembly held in Panama, the Statutes of the Inter - American Center of Tax Administrators-CIAT were approved. In 1997, a change in the name of the Center was approved, becoming the Inter-American Center of Tax Administrations, to emphasize the institutional nature of the organization.[4]

Evolution of CIAT's activities edit

Until 1977, CIAT's activities were mainly directed to the organization of international meetings (annual assembly, conferences and technical seminars), the publication of a newsletter and the creation and maintenance of a library specialized in tax issues. In that year, a Technical Cooperation Agreement was signed with the Federal Republic of Germany, which established a permanent mission to CIAT with significant benefits for the organization and its member countries. The Agreement was maintained until 1997 and facilitated CIAT's action in the field of technical assistance.3

Technical cooperation agreements were concluded in 1982 and 1983 with France and Spain respectively. As a result, the permanent missions of these countries were established at CIAT headquarters in Panama. These agreements enabled CIAT to enhance activities for the benefit of its member countries.

In 1983, the Regional Technical Cooperation Project on the Single Register of Taxpayers and Current Account, TIN/CA, for Central America and the Caribbean, financed by IDB and executed by CIAT, was also launched. From there, our Center would act as a specialized agency providing technical assistance services for the tax administrations of Latin America and the Caribbean.

In 1987, during the General Assembly of Uruguay, the reform of the Statutes was approved. creating the category of Associate Members, to which Spain and Portugal joined in 1990, France in 1991, Italy in 1995 and the Netherlands in 1996.

The process of institutional evolution continued in the 90's: on the one hand, with the increasing use of information technology and management tools such as strategic planning, and, on the other hand, the approach and a greater commitment of european member countries, culminating in the year 2001 with the acquisition of the status of full members of five of them. Another notable event in the development of CIAT was the incorporation of South Africa in the Assembly of Bolivia in 2004, Kenya in the General Assembly of Brazil in 2006, and India in the General Assembly of Guatemala in 2009, as associate member countries.

The participation of all these countries has made it possible to increase and substantially improve the possibilities of CIAT to meet its objective of supporting the improvement and modernization of the administrations of its member countries.

The volume and scope of CIAT's activities, as well as the number of member countries and associate members from different continents, has expanded significantly since its creation, making CIAT the largest organization worldwide that brings together tax administrations and has signed cooperation agreements with the most important international public and private entities specialized in tax matters, such as the nine organizations that make up the NTO, or the GIZ of Germany.[5]

Membership edit

CIAT member countries' tax administrations and associate member countries' tax administrations, include:

  • Angola -Tax General Administration
  • Argentina: Federal Administration of Public Revenues
  • Aruba: Directorate of Taxes and Customs
  • Barbados: Barbados Revenue Authority
  • Belize: Income Tax Department
  • Bermuda: Ministry of Finance
  • Bolivia: Servicio de Impuestos Nacionale
  • Brazil: Federal Revenues of Brazil
  • Canada: Canada Revenue Agency
  • Chile: Internal Revenue Service
  • Colombia: Directorate of Taxes and National Customs
  • Costa Rica: General Directorate of Taxation
  • Cuba: National Tax Administration Office
  • Curacao: Inspectorate of Taxes of Curacao
  • Dominican Republic: General Directorate of Internal Taxes
  • Ecuador: Internal Revenue Service
  • El Salvador: General Directorate of Internal Taxes
  • France: General Directorate of Public Finances
  • Guatemala: Superintendency of Tax Administration
  • Guyana: Guyana Revenue Authority
  • Haiti: General Directorate of Taxes
  • Honduras: Income Administration Service - SAR
  • India: Ministry of Finance
  • Italy: Finance Guard
  • Jamaica: Tax Administration Jamaica
  • Kenya: Kenian Revenue Authority
  • Mexico: Tax Administration Service
  • Morocco: Ministry of Economy and Finance
  • Netherlands: Ministry of Finance
  • Nicaragua: General Directorate of Revenues
  • Nigeria: Federal Inland Revenue Service
  • Panama: General Directorate of Revenues
  • Paraguay: State Undersecretariat of Taxation
  • Peru: Customs and Tax Administration National Superintendency
  • Portugal: Tax Customs Authority
  • Spain: State Agency of Tax Administration
  • Sint Maarten: Ministry of Finance
  • Suriname: Directorate of Taxes
  • Trinidad y Tobago: Inland Revenue Division
  • United States of America: Internal Revenue Service
  • Uruguay: General Directorate of Taxation
  • Venezuela: Integrated National Service of Customs and Tax Administration

See also edit

References edit

  1. ^ "Inter-American Center of Tax Administrations | ATI". www.addistaxinitiative.net.
  2. ^ "NTO Members | NTO". www.nto.tax. Retrieved 2021-11-16.
  3. ^ "International Tax Dialogue - OECD".
  4. ^ "Origin and History". www.ciat.org. Retrieved 2021-11-16.
  5. ^ "Strengthening fiscal sustainability in Latin America". Retrieved 2021-11-18.

External links edit

  • Official website

April 11, 2024
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This article has multiple issues Please help improve it or discuss these issues on the talk page Learn how and when to remove these template messages A major contributor to this article appears to have a close connection with its subject It may require cleanup to comply with Wikipedia s content policies particularly neutral point of view Please discuss further on the talk page November 2021 Learn how and when to remove this template message This article needs additional citations for verification Please help improve this article by adding citations to reliable sources Unsourced material may be challenged and removed Find sources Inter American Center of Tax Administrations news newspapers books scholar JSTOR February 2024 Learn how and when to remove this template message This article contains content that is written like an advertisement Please help improve it by removing promotional content and inappropriate external links and by adding encyclopedic content written from a neutral point of view February 2024 Learn how and when to remove this template message Learn how and when to remove this template message The Inter American Center of Tax Administrations CIAT is an international organization specialized in training and exchanges of information between national tax administrations 1 Inter American Center of Tax AdministrationsCIAT official logoAbbreviationCIATEstablished1967TypeInternational organizationHeadquartersPanama CityProductsCIATData CIATalk Digital NewsServicesTraining Technical AssistanceExecutive SecretaryMarcio F VerdiWebsitewww wbr ciat wbr orgThe CIAT is an international public non profit organization that provides specialized technical assistance for the updating and modernization of tax administrations It is a founding member of the Network of Tax Organizations NTO a network of regional and international tax administrations that aims to develop and promote effective tax systems around the world that contribute to the well being of people 2 Contents 1 Member countries 2 Guidelines 3 History 3 1 CIAT foundation 3 2 Evolution of CIAT s activities 4 Membership 5 See also 6 References 7 External linksMember countries editSince its creation in 1967 and until now the CIAT groups 42 member countries and associate member countries 32 American countries five European countries four African countries and one Asian country Angola India Morocco and Nigeria are associate member countries CIAT is part of the International Tax Dialogue 3 Members may be all those American countries that are invited to join or those whose application for membership is accepted by the General Assembly There is a special category of associate member The General Assembly may accept as Associate Member countries non American countries that request it and have the approval of the Executive Council Guidelines editCarry out cooperative actions that strengthen tax administrations through the exchange of experiences and good practices in order to facilitate and promote voluntary compliance combat fraud tax evasion and avoidance Develop and disseminate information studies research innovative practices and other products to improve tax policy and tax administration Design promote and carry out training and human talent development activities in coordination with the tax administrations Design promote and execute training and human talent development activities in coordination with tax administrations Develop internal management and external coordination policies for the institutional strengthening of CIAT History editCIAT foundation edit After a tour made in 1965 to the United States of America by authorities of tax administrations of American countries called to know and discuss in the field the fundamental problems of tax administration Sheldon Cohen and Harold Moss then respectively Commissioner and Director of the Office of International Assistance of the Internal Revenue Service of the United States had the vision of creating an organization to serve as a permanent forum for the consideration of the problems of tax administrations For this purpose a Steering Committee was appointed to structure the foundations of a multilateral agency of tax administrators The Committee was composed of Sheldon Cohen and Harold Moss USA Roberto Hoyo and Alfredo Gutierrez Mexico Jaime Ross and Tomas Aguayo Chile Menalco Solis and Targidio Bernal Panama and Edison Gnazzo and Emilio Vidal Uruguay At meetings held in 1965 and 1966 said Committee drafted the Statutes of the organization In May 1967 during the first General Assembly held in Panama the Statutes of the Inter American Center of Tax Administrators CIAT were approved In 1997 a change in the name of the Center was approved becoming the Inter American Center of Tax Administrations to emphasize the institutional nature of the organization 4 Evolution of CIAT s activities edit Until 1977 CIAT s activities were mainly directed to the organization of international meetings annual assembly conferences and technical seminars the publication of a newsletter and the creation and maintenance of a library specialized in tax issues In that year a Technical Cooperation Agreement was signed with the Federal Republic of Germany which established a permanent mission to CIAT with significant benefits for the organization and its member countries The Agreement was maintained until 1997 and facilitated CIAT s action in the field of technical assistance 3Technical cooperation agreements were concluded in 1982 and 1983 with France and Spain respectively As a result the permanent missions of these countries were established at CIAT headquarters in Panama These agreements enabled CIAT to enhance activities for the benefit of its member countries In 1983 the Regional Technical Cooperation Project on the Single Register of Taxpayers and Current Account TIN CA for Central America and the Caribbean financed by IDB and executed by CIAT was also launched From there our Center would act as a specialized agency providing technical assistance services for the tax administrations of Latin America and the Caribbean In 1987 during the General Assembly of Uruguay the reform of the Statutes was approved creating the category of Associate Members to which Spain and Portugal joined in 1990 France in 1991 Italy in 1995 and the Netherlands in 1996 The process of institutional evolution continued in the 90 s on the one hand with the increasing use of information technology and management tools such as strategic planning and on the other hand the approach and a greater commitment of european member countries culminating in the year 2001 with the acquisition of the status of full members of five of them Another notable event in the development of CIAT was the incorporation of South Africa in the Assembly of Bolivia in 2004 Kenya in the General Assembly of Brazil in 2006 and India in the General Assembly of Guatemala in 2009 as associate member countries The participation of all these countries has made it possible to increase and substantially improve the possibilities of CIAT to meet its objective of supporting the improvement and modernization of the administrations of its member countries The volume and scope of CIAT s activities as well as the number of member countries and associate members from different continents has expanded significantly since its creation making CIAT the largest organization worldwide that brings together tax administrations and has signed cooperation agreements with the most important international public and private entities specialized in tax matters such as the nine organizations that make up the NTO or the GIZ of Germany 5 Membership editCIAT member countries tax administrations and associate member countries tax administrations include Angola Tax General Administration Argentina Federal Administration of Public Revenues Aruba Directorate of Taxes and Customs Barbados Barbados Revenue Authority Belize Income Tax Department Bermuda Ministry of Finance Bolivia Servicio de Impuestos Nacionale Brazil Federal Revenues of Brazil Canada Canada Revenue Agency Chile Internal Revenue Service Colombia Directorate of Taxes and National Customs Costa Rica General Directorate of Taxation Cuba National Tax Administration Office Curacao Inspectorate of Taxes of Curacao Dominican Republic General Directorate of Internal Taxes Ecuador Internal Revenue Service El Salvador General Directorate of Internal Taxes France General Directorate of Public Finances Guatemala Superintendency of Tax Administration Guyana Guyana Revenue Authority Haiti General Directorate of Taxes Honduras Income Administration Service SAR India Ministry of Finance Italy Finance Guard Jamaica Tax Administration Jamaica Kenya Kenian Revenue Authority Mexico Tax Administration Service Morocco Ministry of Economy and Finance Netherlands Ministry of Finance Nicaragua General Directorate of Revenues Nigeria Federal Inland Revenue Service Panama General Directorate of Revenues Paraguay State Undersecretariat of Taxation Peru Customs and Tax Administration National Superintendency Portugal Tax Customs Authority Spain State Agency of Tax Administration Sint Maarten Ministry of Finance Suriname Directorate of Taxes Trinidad y Tobago Inland Revenue Division United States of America Internal Revenue Service Uruguay General Directorate of Taxation Venezuela Integrated National Service of Customs and Tax AdministrationSee also edit nbsp Economics portal nbsp Politics portalEconomy of the Americas Intra European Organisation of Tax Administrations List of countries by tax rates List of countries by tax revenue to GDP ratioReferences edit Inter American Center of Tax Administrations ATI www addistaxinitiative net NTO Members NTO www nto tax Retrieved 2021 11 16 International Tax Dialogue OECD Origin and History www ciat org Retrieved 2021 11 16 Strengthening fiscal sustainability in Latin America Retrieved 2021 11 18 External links editOfficial website Retrieved from https en wikipedia org w index php title Inter American Center of Tax Administrations amp oldid 1210907879, wikipedia, wiki, book, books, library,

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