NewslettereCIAT

ISSN 1684-9833 • Year 2 / No.02 /July 29, 2011

The Executive Secretariat Informs

The Second Latin American Edition Of The Seminar On Auditing Of Multinational Companies Was Successfully Concluded

Based on the Cooperation Agreement signed with the OECD’s Centre for Tax Policy and Administration, CIAT joined the second Latin American edition of the Seminar on Auditing Multinational Enterprises successfully held on July 18 through 23 at the facilities of the OECD’s Multilateral Tax Centre in Mexico City.

The event developed by OECD, was structured in an innovative and dynamic manner, which involved the integral consideration of multinational enterprise auditing aspects, from the theoretical standpoint, as well as through a very complete case study which the participants discussed and analyzed throughout the week of the event and which concluded with a “role play” simulating an interview between the taxpayer and the tax administration.

The panel of instructors was formed by well known experts in international taxation from the AEAT of Spain, SAT of Mexico and OECD, namely: Messrs. Domingo Carvajo, Luis Natera and Ubaldo Gonzalez respectively; and the CIAT International Cooperation Manager, Mr. Gonzalo Arias.

The participants were officials working in the large enterprise examination areas of the tax administrations of Brazil, Belize, Colombia, Costa Rica, Dominican Republic, El Salvador, Jamaica, Mexico, Panama, Paraguay, Uruguay and Venezuela as well as Morocco and Pakistan.

This activity was also a great opportunity for considering experiences, inconveniences and barriers faced by tax auditors of this complex segment of taxpayers, thereby evidencing the need of governments and international organizations to continue to devote efforts to promote exchange and mutual cooperation for strengthening this sphere of the tax administrations.

In the picture: The Panel of Instructors from left to right Mr. Luis Natera, the SAT of Mexico, Mr. Sunday Carvajo, the AEAT of Spain, Mr. Gonzalo Arias, Director of International Cooperation and the CIAT, and Mr. Ubaldo Gonzalez, Representative to the OECD

The Executive Secretariat Informs

The Second Latin American Edition Of The Seminar On Auditing Of Multinational Companies Was Successfully Concluded

CIAT participated in the First Meeting of Operational Partners of the EUROsociAL II Program

CIAT Executive Secretariat Honors Officials

The Tax Administrations Inform

Argentina - AFIP and the Secretariat of Transportation of Argentina Signed an Agreemen that wil Provide Certainty, Celerity And Security To Foreign Trade

Bolivia - National Tax Service was recognized for excellence in Digital Security

Dominican Republic - Directorate of Income Tax again among top Human Resources Management Entities

Honduras - Tax Collection increased by 4,000 million Lempiras

Paraguay - State Undersecretariat of Taxation contest already has third finalist

Uruguay - 2010 Statistical Newsletter

New in the Web!...

¡Were you aware that!

Other Documents

Ours documents

¿Really?

RulesFourth CIAT Contest on

Innovation in the Tax Administrations

NewslettereCIAT

Executive Council

Executive Secretariat

CIAT is a public international organization which groups the tax administrations of 40 countries, (31 Amarican countries, 6 European countries, 2 African countries and one Asian country), for the purpose of providing an integral service for the moder-nization of those administrations, by promo-ting their evolution, social acceptance and consolidation through the exchange of knowledge, experiences and the rendering of specialized technical assistance.

The e-CIAT Newsletter is published and distributed electronically biweekly.

Register

Contact us:

CIAT Executive Secretariat / e-CIAT NewsletterP.O. Box 0834-02129Panama, Republic of Panama.Phone (507) 265-2766 / 265-5994Fax: (507) 264-4926E mail:ciat@ciat.org Web Site: http://www.ciat.org

CIAT participated in the First Meeting of Operational Partners of the EUROsociAL II Program

The First Meeting of Operational Partners of the EUROsociaL II Program was held in Madrid on July 12 and 13, 2011 and was inaugurated with statements by Messrs. Antonio Fernández Poyato, Director of FIIAPP, the organization which leads the Consortium and Vittorio Tonutti, Head of Sector of the European Commission. Its main objectives were to disseminate the experience of EUROsociAL I and the perspectives of EUROsociAL II, present the Program’s methodology and results of the demand identification missions carried out in Latin American countries as well as the holding of workshops with each of the 5 sectors of the Program, for discussing general aspects and identifying possible lines of action.

The Program currently consists of 7 coordinating partners, 33 operational partners and 45 collaborating entities which deal with the following “Thematic Axes”: universal access to social quality

Picture: Mr.Antonio Fernandez Poyato, Director of FIIAPP, which is the organization leading the consortium and Mr. Vittorio Tonutti, Head of Sector European Commission.

services, social protection and promotion of active employment policies, tax systems and public finances that may facilitate expenditure redistribution and efficiency, democratic institutionality, unity between government levels , promotion of legality and struggle against corruption; public security, rights and access to justice.

As a result thereof, possible actions have been prioritized, to be subsequently discussed at sectorial and intersectorial meetings that will be held in Latin America in order to adjust the country demands and formulate specific actions.

In the Public Finance area, the following issues dealing with public expenditure as well as public revenues have been prioritized: strengthening of effectiveness, efficiency and equity of public finances, public accountability, tax education and international taxation.

CIAT Executive Secretariat Honors Officials

On July 19, the CIAT Executive Secretariat honored officials who have been working uninterruptedly at the Inter-American Center of Tax Administrations (CIAT) for 5, 10 and 15 years. This activity was held last year for the first time and will become part of the Executive Secretariat’s annual commemorations, to recognize the dedication and professionalism of its officials.

Participants enjoyed typical dishes offered by the national and international officials, as well as Panamanian folkloric dances, as a courtesy of another Secretariat official.

Plate Recognition CIAT Servers

NewslettereCIAT

Thereafter, the staff had the opportunity to learn about Ikebana, the millenary floral art, based on a simple linear construction with the inclusion of flowers or elements from nature itself. Likewise, the staff shared the experience of the Tanabata Festivity, meaning the “seventh night, and held in July of each year. It is a Japanese tradition whereby people write their wishes on “tankazu” (small pieces of colored papers) which they then hang on the branches of a bamboo.

Argentina - AFIP and the Secretariat of Transportation of Argentina Signed an Agreemen that wil Provide Certainty, Celerity And Security To Foreign Trade

The Federal Administration of Public Revenues and the Secretariat of Transportation of Argentina signed an information exchange agreement whereby they ay carry out information crosschecks for optimizing controls and speeding up operations at the borders. The AFIP administrator, Ricardo Echegaray, assured that this measure will provide “certainty, celerity and security” to foreign trade in the region and added that 320,000 land transportations were registered in 2010.

He also noted that in 2011, there was an average above 25,000 operations per month in the region and that they were striving for 500,000 for the entire year.

Carlos Alberto SánchezCorrespondent

Bolivia - National Tax Service was recognized for excellence in Digital Security

The National Tax Service was honored with the “PENTA EMPRESARIAL” award, for excellence and efforts devoted to digital security.

This recognition was awarded by YANAPTI SRL, on July 12, and present in the event were distinguished local and international enterprises.

Sonia Alarcón de TapiaCorrespondent

Dominican Republic - Directorate of Income Tax again among top Human Resources Management Entities

For the third consecutive year the Directorate of Income Tax is among the first positions of the survey carried by Revista Mercado (Market Review) in the Dominican Republic’s labor market. This year, the DGII is in the eighth position among the 50 best entities in which to work in the Dominican Republic and is the only state institution that has been considered within the Top Ten.

On this occasion, the institution was assessed on the basis of its internal communication management practices, since “it guarantees that the staff is aware of processes and administrative decisions. In addition, it takes into account the level of satisfaction of its human working team”.

Nieves Vargas ColladoCorrespondent

The Tax Administrations Inform

NewslettereCIAT

Honduras - Tax Collection increased by 4,000 million Lempiras

According to the Secretariat of Finances, current revenue collection in the first semester of 2011 totaled 25,261.4 million Lempiras, exceeding by 4,051.2 million Lempiras the amount collected during the same period the previous year.

The Minister-Director of the DEI, José Oswaldo Guillén, noted that this positive behavior is the result of last year’s tax reform. “Over 4,000 million Lempiras have been recovered and that is very positive,” he said.

Grace de La Paz SaraviaCorrespondent

Paraguay - State Undersecretariat of Taxation contest already has third finalist

Néstor Valenzuela, a student at Universidad Nacional de Itapúa is the third finalist of the State Undersecretariat of Taxation contest, a question and answer contest held in “El Saber va contigo” (Knowledge goes with you) television program.

The contest finalists for this month are Evelin Palacios, Miguel Ocampos and Néstor Valenzuela.

Elizabeth Fernández de CorralesCorrespondent

Uruguay - 2010 Statistical Newsletter

This publication is annually prepared by the DGI’s Economic Counseling Office. The newsletter’s main information consists of collection statistics. It involves different disaggregation criteria, with emphasis on the year 2010, but reference is also made to the evolution of the different variables that have been described.

The main source of data is the DGI’s accounting system, from which definitive collection records are extracted. Likewise, in developing some indicators, use is made of data compiled and processed by other entities of the Ministry of Economy and Finance, the Central Bank of Uruguay and the National Statistics Institute.

Margarita Faral PiñeyroCorrespondent

CIAT Thematic Tax SeriesTax Administration / Social Role July, 2011 . No.13

This thematic series includes Tax Administration / Social Role in its No. 13 edition. The material gathered includes studies and papers prepared by technical officials for presentation either at the General Assemblies or Technical Conferences.

New in the Web!...

NewslettereCIAT

Thesis Series

The Executive Secretariat with the aimed to keep informed those people interested in the taxation affairs of our member countries and associate members countries has elaborated the new editorial series “Thesis Series”, which will diffuse postgraduate research done by the members of the community “MiCiat”

A nota fiscal eletrônica reduz custos para o contribuinte?Electronic invoice to reduce costs taxpayer?Vinicius Pimentel De Freitas Thesis Series No. 2July 2011

This study aims to investigate whether the adoption of electronic documents, a reality whose obligation is growing in Brazil, is accompanied by a reduction on the compliance costs.

CIATalk

The CIAT Blog is a space for opinions on tax policy and administration which the CIAT E.S. makes available to the members of the MyCIAT Community. Without the formality and strictness of articles published in specialized reviews, CIAT Talks is an opportunity for members of the tax administration community to give their opinion, express themselves and stir up discussions.

Active officials from the tax administrations of the member and associate member countries may participate as “bloggers”, as well as former Executive Secretariat officials and former CIAT Executive Council members.

19/07/2011Mitos, leyendas, tradiciones y otras cosas así (vi)... Escrito por: Raúl Zambrano

01/07/2011No hay mal que dure cien años... Escrito por Raúl Zambrano

¡Were you aware that!

Posts of the Month

NewslettereCIAT

Ours documents

Bibliographic New July, 2011

This document provides for reference purposes, the most recent documents produced by CIAT and other editorials in the month of May; either articles or other periodic publications, research works and studies of interest.

History of Taxes in Ancient Times

The history of taxes is almost as old as the history of the thinking man. Ever since the first human societies were established, taxes were applied by the sovereigns or rulers by way of tributes, many of which were intended for ceremonial affairs and for the ruling classes.

Other Documents

Fiscal Policy for the Strengthening of Democracy in Latin America EDD - CEPAL and PNUDAuthors: Alicia Bárcena y Osvaldo KacefJulio - 2011

A book whose aim is to reform the state required to give greater legitimacy to the region’s democracies.

¿Really?