International tax cooperation: Capacity development. S. Velazquez

Transcription

1 International tax cooperation: Capacity development S. Velazquez ECOSOC Special Meeting on International Cooperation in Tax Matters May 29, 2013

2 CIAT S HISTORY Established in 1967 Initially funded by USAID Supported by US IRS In 1969 moves to Panama Funded by member contributions Supported by Ministry of Finance Currently 39 member countries The Americas Europe Africa Asia

3 CIAT 3

4 Mission Statement Promote international cooperation and the exchange of experiences and information and deliver technical assistance services, studies and training, contributing in this manner to the strengthening of the tax administrations of its member countries.

5 Vision Statement Be the center of reference for tax administration of its member countries.

6 General Assemblies

7 Technical Conferences

8 Business Model Study needs - feasibility Create proposal Seek collaborators Develop product Publish and disseminate Implement and support

9 Programs 01 - Development and International Events 02 - Tax Studies 03 - Training 04 - Technical Assistance 05 - International Cooperation 06 - Publications and Communications

10 Electronic Invoicing Working Group

11 FACTURACIÓN ELECTRÓNICA Grandes temas en torno a la Facturación Electrónica Versión: ( Grandes Temas FE Compilación 9 de septiembre de 2009) Brasil Chile Colombia Ecuador España México

12 Electronic Invoicing Workshop

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14 Seminar on International Electronic Invoice Standards

15 Web Site for International Electronic Invoicing System

16 Ethics Manual and Tool Kit

17 With whom do we Communicate Cooperate Coordinate Collaborate Partner CIAT Secretariat Missions France, Italy, Spain Formalize with written Cooperation Agreements

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28 2012 Study: The Impact of the DTCs for attracting FDI: The Latin American case Study: Control in the Manipulation of Transfer Pricing in Latin America Study: Estimation of Tax Noncompliance in Latin America: Study: Simplified Systems for Taxing Small Taxpayers in Latin America Study: Taxation of Capital Gains in Latin America Study: Manual for the Control of Operations of Financial Institutions Study: CIAT Handbook of Best Practices in Tax Expenditure Measurements (in 3 languages) Study: Tax Statistics in Latin America CIAT OECD ECLAC 07 Programs with donors: (ITC, GIZ, EC, IDB, UNO, World Bank, CAPTAC-DR, IBFD) 17 Seminars/ workshops/forums NATI inquiries system: Responses duly given (11) / inquiries (11) = 100% Coordination of 07 (seven) Study visits 07 Coordination actions with international organizations for providing assistance to tax administrations and studies 13 Participation in activities organized by other entities 9 Agreements with organizations and countries (WB, UNO, GdF, IDB, ITC, GIZ, IBFD, DGT of Costa Rica and CEATs) 22 Short-term technical assistance Long-term technical assistance: Panama, Paraguay, Maranhao,and Barbados Thematic series(1) Thematic Bibliography (1) Monthly Innovations (12) Proceedings of Meetings (2) Publications (7 250 News Alerts 24 e-ciat Newsletters Library: 171 new documents CIAT-AEAT-IEF Review (2 editions) Courses: Updates (Tax Administration) New (Information Exchange). 20 courses for 992 students from 31 countries International Master s Program in Tax Administration and Public Finance (IEF/AEAT-CIAT) 28

29 Types of capacity building provided by CIAT 2010 to 2012 (as a percentage)

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31 Necessary Attributes for a Sound and Effective Tax Administration

32 Ensuring the Tax Administration s Integrity and Impartiality

33 Ensuring the Continuity of an Appropriate Tax Administration

34 Ensuring Taxpayer Confidence

35 Latin American Averages Assessments resulting from examination represent 7% of the tax authority s collection. The uncollected tax debt for more than two years is equivalent to 63% of the total accumulated tax debt. 77% of the population considers that the information, assistance and services provided are excellent, very good or good. The executed budget represents 1.4% of total collection.

36 Topics of interest to CIAT member TAs Market segment audit specialization FDI and DTT Taxation of cross-border transactions Cooperation and mutual assistance between TAs to prevent tax evasion

37 Current Trends and Major Tax Administration Issues Informal economy Aggressive tax planning Automation of the business process Private sector competition for skilled talent Underfunding

38 Development in the control of transfer pricing High (Arg, Bra, Mex) Good (Chi, DR, Ecu, Ven) Medium (Col, Per, Uru) Regular (ElS, Gua, Hon, Pan) Low (Bol, CR, Nic, Par)

39 International Taxation Units (or functions) within TAs

40 DTTs in LATAM (Through January 1, 2013)

41 DTTs in force in LATAM (Through January 1, 2013) Main capital exporters signatory countries

42 Transfer pricing legislation

43 TIEAs (and others) in LATAM countries (Through January 1, 2013)

44 Training on transfer pricing topics (Number of tax officials, 2012)

45 Control of transfer pricing units (Number of tax officials)

46 What can be done with collaborative technical assistance? Information systems and use of ICT Taxpayer assistance Information exchange Control Risk management and administration On site technical assistance Self diagnosis and solution development Training Strategy and planning Current account Innovation management and quality assurance Organizational development Tax studies

47 Thank you Visit us at CIAT.ORG ECOSOC Special Meeting on International Cooperation in Tax Matters May 29, 2013